Glossary pages define IRS notice, audit, collection, appeals, and settlement terms in practical language.
Start with the page closest to the letter or problem in front of you. Then compare it with a form page, a checklist, and an official source before deciding what to send.
For large balances, payroll tax, levy action, Tax Court deadlines, or possible criminal questions, use these pages to prepare for professional advice rather than to handle the matter alone.
A plain-English explanation of Abatement in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Accrued Interest in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Adjusted Gross Income in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Appeals in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Assessment in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Audit in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Bank Levy in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Balance Due in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Collection Due Process in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Collection Statute in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Currently Not Collectible in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Deficiency in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Disallowance in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Economic Hardship in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Equivalent Hearing in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Federal Tax Lien in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Field Audit in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Financial Statement in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of First Time Abatement in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Form 433-A in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Form 656 in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Garnishment in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Installment Agreement in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Innocent Spouse in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Levy in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Lien Withdrawal in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Mail Audit in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Notice of Deficiency in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Offer In Compromise in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Penalty in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Power of Attorney in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Reasonable Cause in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Revenue Officer in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Statutory Notice in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Substitute for Return in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Tax Court in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Tax Transcript in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Trust Fund Recovery Penalty in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Wage Levy in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Withholding Compliance in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Partial Pay Agreement in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Payroll Tax in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Passport Certification in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Refund Offset in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Summons in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Taxpayer Advocate in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Thirty Day Letter in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Ninety Day Letter in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Underreported Income in the context of IRS letters, balances, audits, or collection steps.
A plain-English explanation of Unfiled Return in the context of IRS letters, balances, audits, or collection steps.
How to use this section
- Keep the notice number and response date visible while reading.
- Separate amount disputes from ability-to-pay issues.
- Gather records before making broad explanations.
- Verify current forms and instructions on an official IRS page.
Official places to verify details
IRS rules, form instructions, mailing addresses, program terms, and deadlines can change. Use these official pages to check the current version before mailing forms, making payments, or letting a response date pass.