IRS Publication 594

A document published by the Internal Revenue Service (IRS) that outlines the steps that the agency may take in order to collect a taxpayer's outstanding balance. IRS Publication 594 is typically sent along with the final tax bill if the taxpayer is overdue or owes interest or a penalty. Actions undertaken by the IRS on an overdue account may include contacting the taxpayer by phone, assigning a revenue officer to resolve an outstanding balance or enforcing collection through liens, levies, seizures or liquidation.

Receiving a copy of IRS Publication 594 in the mail does not mean that a taxpayer cannot dispute the IRS' findings. Taxpayers should gather records and past tax returns and contact the IRS.

In order to reduce the possibility of overdue taxes, taxpayers should check the number of allowances selected on form W-4 or increase estimated tax payments.