Taxpayers can find answers to questions about payments and penalties on IRS.gov

Payments

・Payment options

This page lays out the different ways taxpayers can pay what they owe, from having the payment taken directly from their bank account to using a credit card.

・Payment plan

Taxpayers who cannot pay what they owe in full can learn their options on this page.

・View balance and payment history

Individual taxpayers can use this tool to check their account and see things like the total amount they owe and their payment history.

Liens and levies

These links explain what a lien and a levy are, and the effect of each legal action.

・Understanding a federal tax lien

・Understanding a levy



Resolve a dispute

The Office of Appeals is an independent organization within the IRS that helps taxpayers resolve their tax disputes. This page has links to information that will help taxpayers who received a notice saying their case qualifies to be reviewed by Appeals.

・Office of Appeals

Penalties

These links take the user to information where they can find out more about topics related to penalties and penalty relief.

・Penalties

・Penalty relief/abatement

・Penalty relief for under withholding

・Help for struggling taxpayers

(Source of quote)
IRS Tax Tip 2021-130, September 2, 2021

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Edited by

Office T.Professional

米国税理士 小野　知史（Tomofumi Ono）

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