Tax Division Judgement Collection Manual

This is the guide used by the US government when they attempt to collect on tax judgements such as tax liens, levys and unpaid taxes.

Collection of judgements is an essential part of the Division’s work. It requires imagination, perseverance, and skill in using federal tax lien and levy law, postjudgment discovery, judicial sale procedures, the Federal Debt Collection Procedures Act (FDCPA), and state judgment execution laws.

This Tax Division Judgment Collection Manual sets forth the Tax Division’s collection policies, explains the laws authorizing enforced judgment collection, and furnishes suggestions as to how to collect tax judgments. The legal discussions and suggestions are not intended to be exhaustive, but merely to serve as a guide for collection activities.

This tax collection manual and the exhibits and forms included with it are not intended to create or recognize any legally enforceable right in any person.

Download the IRS Collection Manual to see the blueprint the tax collection division uses to collect and enforce tax judgements.