The IRS Collection Timeline

The Internal Revenue Service collection process is a pre-programmed escalation pipeline governed by the Internal Revenue Manual (IRM). From the moment an assessment is made, the account enters a sequence of statutory notices designed to move from demand to seizure.

The Automated Collection System (ACS) Notice Stream

The Red Line: Collection Due Process (CDP)

After the notice stream, the IRS issues the LT11 or Letter 1058. This is the most critical juncture. It provides the 30-day window to request a CDP hearing under IRC § 6330, which legally halts the seizure machine.
Technical Analysis of the Final Levy Notice →

Phase IV: Enforced Collection

If no hearing is requested, the IRS moves to physical asset recovery. This phase is characterized by the loss of financial privacy and control.

• Federal Tax Liens: A public recording that secures the government's priority over other creditors.
  Lien (NFTL) Priority Analysis →
• Bank Levies: A one-time seizure of funds currently on deposit (Form 668-A).
  21-Day Bank Levy Mechanics →
• Wage Garnishments: A continuous levy on your salary and income (Form 668-W).
  Wage Garnishment & Continuous Levy Guide →

Phase V: Tactical Resolution & Tolling

The collection clock (CSED) can be stopped through formal resolution filings. These actions "toll" the timeline, providing a legal pause to enforced collection while a settlement is evaluated.

• Installment Agreements: Transitioning the debt into a structured payment plan.
  IA Strategy & Fresh Start Thresholds →
• Offer in Compromise: Settling the debt for less than the full amount based on RCP.
  OIC Settlement Blueprint & Math →