Tax-topic-201 【2026 Edition】

: You will also accrue a monthly late payment penalty up to the maximum legal limit.

Topic no. 201, The collection process | Internal Revenue Service tax-topic-201

It outlines the sequential steps the government takes to secure payment. : You will also accrue a monthly late

It explains the rights you maintain as a taxpayer throughout this process. 📉 How the Collection Process Works tax-topic-201