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Where to send certain payments and applications other than tax returns. This page provides a quick guide for where to send certain non-return forms, applications, and payments.

Access information on the tax collection process for late filing or paying back taxes.

Tax Tip 2023-71, May 24, 2023 ¡ª After the IRS rejects an offer in compromise, taxpayers have 30 days from the date on the rejection letter to request an appeal of the decision.

If we determine that you cannot pay any of your tax debt, we may temporarily delay collection until your financial condition improves.

This page will help you figure out if and how you can apply for the Employee Retention Credit (ERC or ERTC) Voluntary Disclosure Program if you received the ERC but you are ineligible and need to repay it.

An offer in compromise allows you to settle your tax debt for less than the full amount you owe.

Small businesses who currently have employees can qualify for an In Business Trust Fund Express Installment Agreement.

Frequently asked questions about the second Employee Retention Credit Voluntary Disclosure Program. The second Employee Retention Credit Voluntary Disclosure Program (ERC-VDP) lets employers pay back ineligible Employee Retention Credits at a discounted rate.

Frequently asked questions provides information on the offer process from submission to closure.