The following topics are found in the category of Collection. Each topic is followed by a corresponding number. To access your topic, select the three-digit number.

The Collection Process	Topic 201
What To Do If You Can't Pay Your Tax+	Topic 202
Failure to Pay Child Support, Federal Non–Tax and State Income Tax Obligations	Topic 203
Offers–in–Compromise	Topic 204
Innocent Spouse Relief (And Separation of Liability and Equitable Relief)	Topic 205