You might be an individual or couple who is owing taxes for the first time in 2012. You filed your taxes as late as you could on October 15th - and you are wondering when the IRS might start sending letters to collect their debt?
Well - if you only owed them a small amount - $10,000 or less - you might have sent in a request for an installment agreement with form 9465. However - if you owed more than $10,000 you might have been skittish about sending in that agreement. It is safe to say that in December, you will begin to get notices asking for payment of your debt. If you already owed the IRS for previous years and were in an installment agreement, you should expect that this new balance will default your previous agreement and a new resolution of your case will need to be pursued: that resolution could be an Offer in Compromise, a new more affordable agreement or noncollectable status.
