IRM Part 5:
The Collecting Process
The IRS's own rulebook for how they pursue, enforce, and resolve tax debts. Understanding this is the difference between getting hosed and getting out. Every levy and lien they file is governed by these sections.
View official IRM Part 5 on IRS.govTable of Contents — Key Subsections
IRM 5.1 — Collecting Process Overview
General policies, taxpayer rights, and the collection workflow from assessment to payment.
IRM 5.2 — Collecting Taxes
How the IRS determines amounts owed, installment agreements, and basic levy authority.
IRM 5.7 — Lien Program
Filing of federal tax liens (Form 668-Y), release procedures, Certificate of Lien Discharge, and subordination.
IRM 5.8 — Comply or Explain — Field Collection
When Revenue Officers get involved, how they conduct investigations, and enforcement timelines.
IRM 5.9 — Passport Certifications
When "seriously delinquent" tax debt triggers passport denial or revocation under IRC §7345.
IRM 5.10 — Seizure and Sale
The full legal process by which the IRS seizes and sells real and personal property to satisfy tax debts.
IRM 5.11 — Notice of Levy / Levying on Wages
Wage garnishment procedures, continuous levy rules, and exempt amounts under IRC §6334.
IRM 5.12 — Currently Not Collectible
Hardship criteria for temporarily halting collection activity (CNC status) and the automatic CSED clock.
IRM 5.14 — Installment Agreements
Streamlined, regular, and complex IA thresholds, financial disclosure requirements, and default rules.
IRM 5.15 — Financial Analysis
How the IRS evaluates ability-to-pay using national/local standards for food, housing, transport, and health.
IRM 5.19 — Liability Collection
Collection of trust fund taxes, employment tax deposits, and the Trust Fund Recovery Penalty (TFRP).
IRM 5.21 — Bankruptcy
How open bankruptcy proceedings affect IRS collection authority and automatic stays under 11 U.S.C. §362.
The Detangler™ on IRM Part 5
IRM Part 5 is literally the IRS's instruction manual for taking your stuff. It tells their agents exactly when they can file a lien, issue a levy, and garnish your wages. The good news? Their own rules also define exactly how you can stop them. Installment agreements, OICs, CNC status — all in here. Know the rules they play by.