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Seriously delinquent tax debt

An unpaid tax bill for which the government has publicly recorded a lien (a legal claim against property), but it does not include debts that are being paid on time under an agreement or are currently being disputed in a formal process.

Notice of lien

A public document filed by the government to stake a legal claim on a taxpayer's property (like real estate or vehicles) as security for an unpaid tax debt.

Internal Revenue Code of 1986

The official body of law that outlines all U.S. federal tax rules and regulations, including how taxes are assessed, collected, and enforced.

Collection due process hearing

A formal meeting with the IRS that a taxpayer can request when the IRS intends to seize property or garnish wages to collect unpaid taxes. It allows the taxpayer to dispute the debt or propose collection alternatives.

Office of Personnel Management (OPM)

The federal agency responsible for managing the U.S. government's civilian workforce, including setting employment policies and regulations for federal employees.