Internal Revenue Code (IRC): Primary federal tax law framework including Section 6159 for tax payment arrangements, penalties and interest provisions, and collection procedures
IRS Regulations and Procedures: Administrative guidelines including Revenue Procedures, IRS Publication 594 (The IRS Collection Process), and Internal Revenue Manual guidelines on installment agreements
State Tax Laws: State-specific tax codes, regulations, department of revenue requirements, and payment arrangement rules
Fair Debt Collection Practices Act: Federal law governing debt collection practices, including third-party collector regulations, communication requirements, and consumer protection provisions
Statute of Limitations: Time limits for tax collection including IRS Collection Statute Expiration Date (CSED) and state-specific limitations periods
Bankruptcy Code: Federal laws governing bankruptcy proceedings, including impact on tax obligations and treatment of tax debts in bankruptcy
Administrative Procedure Act: Federal law governing government agency procedures, including taxpayer rights and appeals processes
Taxpayer Bill of Rights: Fundamental rights of taxpayers including the right to be informed, right to pay no more than the correct amount, and right to challenge IRS positions
