Press and citations

ReliefGeek is an independent educational publication from Brevitax, Inc. We explain IRS notices, payment plans, settlement, hardship and taxpayer rights using primary sources. Our content is educational—not individualized tax or legal advice.

Author

Joseph Lancaster is the author of The Tax Relief Handbook, Second Edition.

Joseph Lancaster

Preferred citation

ReliefGeek. “Page title.” Canonical page URL. Accessed [your access date]. Include a named author and verification date only when displayed on the cited page. For IRS figures, cite the underlying IRS source and its reporting period.

Sourced IRS facts

General collection period

10 years

Generally from assessment, not filing. Suspensions and extensions can add time; each assessment has its own collection period.

As of 2026-10-29 · IRS: Time IRS can collect tax; IRC § 6502

Standard failure-to-pay penalty

0.5% per month

Per month or partial month, capped at 25%. Generally 1% if unpaid 10 days after an intent-to-levy notice; 0.25% during an approved plan for timely filing individuals.

As of 2026-10-29 · IRS: Failure to Pay Penalty; IRC § 6651

Offers accepted / offers proposed

14%

5,464 accepted and 38,797 proposed in FY2025, rounded. Annual totals are not a matched applicant cohort or your personal approval odds.

As of FY2025 · IRS Data Book, Table 4-1

Online direct-debit plan setup

$29

For an online direct-debit long-term plan. Qualifying low-income applicants have this setup fee waived. Interest and penalties generally continue.

Up to $178 by phone or mail for a non-direct-debit plan.

As of 2026-10-29 · IRS: Payment plans; installment agreements

Non-direct-debit setup by phone or mail

$178

Standard fee for non-direct-debit long-term plans applied for by phone, mail or in person; not the fee for every plan.

As of 2026-10-29 · IRS: Payment plans; installment agreements

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