Every primary source we cite

IRS notice detail pages (40)

Every notice page on this site is verified against an irs.gov detail page. Click any row to go directly to the IRS source.

Internal Revenue Code sections

• IRC §6159 — Installment agreements

  Statutory authority for IRS installment agreements. Section 6159 lets the IRS enter into agreements that allow the taxpayer to make installment payments toward an unpaid liability.

• IRC §6213 — Restrictions on assessment / Tax Court window

  Includes the 90-day window (150 days for non-residents) to petition the Tax Court after a statutory notice of deficiency is issued, and the 60-day window for math-error abatement requests.

• IRC §6320 — CDP for liens

  Right to a Collection Due Process hearing after a Notice of Federal Tax Lien is filed. Form 12153 is the request mechanism.

• IRC §6330 — CDP for levies

  Right to a Collection Due Process hearing before the IRS levies, after the final notice of intent to levy is issued (LT11, Letter 1058, CP90, CP297).

• IRC §6402 — Refund offsets

  Authority for the IRS to apply refunds to outstanding federal tax liabilities and certain other debts (CP49 path).

• IRC §7122 — Compromise of liabilities

  Statutory authority for the IRS to compromise tax liabilities. The basis for the Offer in Compromise program.

• IRC §7345 — Passport revocation

  FAST Act authority for the IRS to certify seriously delinquent tax debt to the State Department, which can result in passport denial / revocation (CP508C path).

• IRC §7422 — Refund suits

  The pay-and-sue path: pay the tax in full, file a refund claim, then sue for refund in U.S. District Court or Court of Federal Claims if denied.

IRS publications

• Pub 1 — Your Rights as a Taxpayer

  The Taxpayer Bill of Rights and a top-level overview of taxpayer rights at every stage of the IRS process.

• Pub 5 — Your Appeal Rights and How to Prepare a Protest

  How to prepare a protest letter for the Independent Office of Appeals when an examination disagreement exceeds the Form 12203 threshold.

• Pub 594 — The IRS Collection Process

  The IRS's plain-English overview of the collection process: from initial balance-due notices through levy and lien procedures.

• Pub 1660 — Collection Appeal Rights

  Procedural rules for Collection Due Process and Collection Appeals Program — including the statutory windows and the gateway between informal review and Tax Court.

• Pub 5181 — Tax Return Reviews by Mail

  Plain-English overview of CP2000-style underreporter review. How third-party data is matched to your return and how to respond.