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Sorted by who you are. Every guide cites the Internal Revenue Code, the Internal Revenue Manual or the statute it relies on, so you can check the work.
Active Duty, Guard and Reserve
Section pageCombat Zone Tax Deadline Extensions: How the 180-Day Rule Really Works
How IRC 7508 extends filing, payment and refund deadlines for combat zone and contingency operation service, with the two-step math the IRS uses.
Active DutyThe IRS Combat Zone Freeze: What It Stops, What It Does Not, and What to Do About an Audit Letter
What the IRS -C freeze does to audits, levies, liens and notices while you serve in a combat zone, and how to respond if an audit letter arrives anyway.
Active DutyCombat Zone Pay Exclusion Errors: When Your W-2 Gets It Wrong
How the IRC 112 combat pay exclusion works for enlisted members and officers, the 2025 officer cap, and how to fix a W-2 that taxed pay it should not have.
Active DutyHow to Prove Combat Zone Status to the IRS
What proof the IRS accepts for combat zone postponement under IRC 7508, when a spouse or attorney statement works, and how to answer Letter 2761C.
Active DutyIRS Deadlines for Hospitalized Servicemembers: The Qualified Hospitalization Rule
How IRC 7508 extends tax deadlines during hospitalization for combat zone injuries, the 5-year cap for U.S. hospital stays, and the rules for spouses.
Active DutyStationed Overseas but Not in a Combat Zone? The Automatic 2-Month Extension
Servicemembers on duty outside the U.S. and Puerto Rico get an automatic 2-month filing extension under Treas. Reg. 1.6081-5. Here is how to use it safely.
Active DutySCRA Tax Deferral: How to Ask the IRS to Pause Collection During Military Service
How the Servicemembers Civil Relief Act lets you defer IRS collection of income tax during service plus 180 days, who qualifies, and what to send.
Active DutyThe SCRA 6% Interest Cap on IRS Debt: Who Gets It and How to Claim It
IRS debt incurred before active duty can be capped at 6% interest during service under 50 U.S.C. 3937. Who qualifies, the 180-day deadline and how to claim it.
Active DutyHandling IRS Problems While Deployed: Military POAs, Form 2848 and Signing for a Spouse
How a spouse or family member can deal with the IRS for a deployed servicemember: military POA rules in the IRM, Form 2848, and signing a joint return.
Active DutyIRS Levy on Active Duty Military Pay: How It Works and How to Stop It
How the IRS levies active duty pay through DFAS with Form 668-W, what allowances it reaches, the combat zone and SCRA bars, and how to get a levy released.
Active DutyTax Forgiveness When a Servicemember Dies in a Combat Zone: A Guide for Survivors
How IRC 692 forgives income tax when a servicemember dies in a combat zone or from wounds there, which years are covered, and how a survivor files the claim.
Active DutyUnfiled Tax Returns for Servicemembers and Veterans: How to Get Current
Behind on returns after deployments, PCS moves or separation? How the IRS treats non-filers, the six-year policy, and how combat zone rules change the math.
Veterans and Military Retirees
Section pageIRS Levy on Military Retirement Pay: The 15% FPLP Levy and Paper Levies
How the IRS levies military retired pay through DFAS, the 15% Federal Payment Levy Program, the low-income filter, CP 90 notices, and how to get a release.
VeteransCan the IRS Levy VA Disability Benefits? What the Law Protects
IRC 6334(a)(10) exempts service-connected VA disability payments from IRS levy, and the 15% FPLP cannot reach them. What is protected, and the gray areas.
VeteransHow the IRS Treats VA Disability and Military Income on Form 433-A and 433-F
Why tax-free VA disability still counts as income on IRS collection forms, how military allowances are treated, and how to present your numbers accurately.
VeteransCurrently Not Collectible Status for Veterans and Military Retirees
How veterans and military retirees living on fixed income can get IRS hardship status, what CNC stops, what it does not, and how VA disability affects the math.
VeteransOffers in Compromise for Veterans and Military Families: How the IRS Does the Math
How an IRS offer in compromise works for veterans and military families: eligibility, the $205 fee, reasonable collection potential and what VA income does.
VeteransFederal Tax Liens for Veterans and Federal Employees: Release, Withdrawal and Clearance Concerns
How the federal tax lien arises, when the IRS files public notice, how to get it released or withdrawn, and why liens matter for SF-86 and clearance reviews.
VeteransIRS Bank Levy on a Military or Federal Family Account: The 21-Day Window
What to do in the 21 days after an IRS bank levy on a military or federal family account, including exempt VA deposits, joint accounts and release grounds.
VeteransIRS Penalty Relief and Military Service: First-Time Abatement, Reasonable Cause and the New AEP
How servicemembers and veterans get IRS penalties removed: combat zone rules, First Time Abate, the new Automatic Exemption from Penalty and reasonable cause.
Federal Employees and Retirees
Section pageFERDI: The IRS Program That Tracks Federal Employees and Retirees
The Federal Employee/Retiree Delinquency Initiative flags federal workers, military and retirees who owe or have not filed. How it works and what it changes.
Federal EmployeesFPLP Levy on Federal Salary: The 15% Automatic Levy on Federal Employees
How the FPLP takes 15% of a federal civilian salary, how the 15% is computed, what the CP 90 notice means, and how to stop the levy before the next pay date.
Federal EmployeesIRS Levy on an OPM Retirement Annuity (CSRS or FERS)
How the IRS levies CSRS and FERS annuities through the 15% FPLP or a paper levy on OPM, what is excluded, and how retired federal employees get it released.
Federal EmployeesForm 668-W Wage Levy on a Federal Employee: Exempt Amounts and Release
How a paper IRS wage levy on a federal or military paycheck works: continuous effect, the Publication 1494 exempt amount, payroll rules and getting a release.
Federal EmployeesIRS Installment Agreements for Military Members and Federal Employees
IRS payment plan options for servicemembers and federal employees: 2026 setup fees, payroll deduction through federal payroll, direct debit and lien withdrawal.
Federal EmployeesCan the IRS Levy Your TSP Account? Yes. Here Is How It Decides
The IRS can levy a vested TSP balance under 5 U.S.C. 8437(e)(3). How the IRS decides, the flagrant conduct test, and the tax hit when the TSP pays the levy.
Federal EmployeesShould You Pull Money From Your TSP to Pay the IRS? Do the Tax Math First
Before tapping the TSP to pay an IRS balance: income tax on the withdrawal, the 10% additional tax and its exceptions, withholding, and how a levy differs.
Federal EmployeesFederal Employees, Tax Debt and the Standards of Ethical Conduct
How the federal ethics rule on just financial obligations, 5 CFR 2635.809, applies to unpaid taxes, what "good faith" means, and how to protect your job.
Federal EmployeesSecurity Clearances and Tax Debt: Guideline F and How to Mitigate It
Why unfiled or unpaid taxes are a security clearance issue under SEAD 4 Guideline F, which conditions apply, and the mitigating condition built for tax cases.
Federal EmployeesSF-86 Section 26 Tax Questions: How to Answer About IRS Problems
What SF-86 Section 26 asks about taxes, liens and federal debt, what details the form requires, and how to prepare accurate answers backed by IRS records.
General IRS topics
Offer in Compromise: The Real Guide to Settling for Less
The OIC program lets you settle your IRS debt for less than owed. Here is how it actually works, not the TV commercial version.
GeneralCurrently Not Collectible: When the IRS Agrees to Back Off
When you truly cannot pay, the IRS can designate your account as Currently Not Collectible. Collection stops. Here is how it works.
GeneralPenalty Abatement: Legally Removing IRS Penalties
Penalties can add 25% or more to your tax bill. The IRS has defined procedures for removing penalties. Here is how to use them.
GeneralIRS Payment Plans: Which One Fits Your Situation
The IRS offers several types of payment plans. Here is how to pick the right one and set it up without overpaying.
GeneralThe 10-Year Clock: How IRS Tax Debts Expire
Every IRS tax debt has an expiration date. After 10 years from assessment, the debt becomes legally uncollectible. Here is how to use that to your advantage.
GeneralYour CDP Hearing Rights: Challenge IRS Collection
The IRS must give you a chance to challenge collection actions. A CDP hearing is that chance. Miss the 30-day deadline and you lose your strongest protection.
GeneralPayroll Tax: The Most Dangerous IRS Debt
Unpaid payroll taxes create personal liability for business owners. The Trust Fund Recovery Penalty can follow you forever. Here is what you need to know.
GeneralInnocent Spouse Relief: Escape Your Ex's Tax Debt
Your former spouse caused the tax problem on a joint return. You should not have to pay for it. Here is how innocent spouse relief works.
GeneralRevenue Officer at Your Door: The Survival Guide
A revenue officer showing up means the IRS is serious. Here is how to handle it without making things worse.
GeneralCan Bankruptcy Eliminate Tax Debt?
Yes, certain income tax debts can be discharged in bankruptcy. But strict timing rules apply. Miss one rule and the debt survives.
GeneralIRS Notices Decoded: What Every Letter Means
CP14, CP2000, LT11, 90-day letter. The IRS sends dozens of different notices. Here is what the important ones mean and which ones need immediate action.
GeneralSelf-Employed? Your IRS Risk Factors
Self-employment creates tax traps. Estimated payments, self-employment tax, record-keeping, and audit risk. Here is how to handle them.
GeneralCrypto and the IRS: What You Need to Know
The IRS is coming for unreported crypto. Every return now asks about digital assets. Here is what they know and what you need to do.
GeneralForeign Accounts: FBAR and FATCA Basics
Unreported foreign accounts carry penalties up to 50% of the account balance. Per account. Per year. Here is how to get compliant before it gets worse.
GeneralIRS and Your Passport: When Tax Debt Grounds You
Owe the IRS enough and they can revoke your passport. Seriously delinquent tax debt gets certified to the State Department. Here is how to avoid it.
GeneralAvoiding Tax Resolution Scams
The tax resolution industry has scammers who charge big fees and deliver nothing. Here is how to tell the difference between legitimate help and a rip-off.