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IRS collection statistics
IRS collection and tax debt statistics for 2025.
A plain-English reference page with current IRS data on unpaid tax debt, delinquent accounts, liens, levies, installment agreements, and offers in compromise.
Last updated July 8, 2026. Data covers IRS fiscal year 2025.
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The figures below come from the IRS Data Book and related IRS guidance. Money amounts are rounded for readability; each statistic links back to its source.
Collection inventory
How much unpaid tax debt was in the system?
collected from unpaid assessments
The IRS reported $117.5 billion in gross total yield from unpaid assessments in fiscal year 2025.
Source: IRS Data Book 2025, Table 4-1, April 2026.
net amount collected
After credit transfers, the IRS reported $73.1 billion in net collections from unpaid assessments in fiscal year 2025.
Source: IRS Data Book 2025, Table 4-1, April 2026.
taxpayer delinquent accounts in ending inventory
The IRS ended fiscal year 2025 with 13,112,485 taxpayer delinquent accounts in inventory.
Source: IRS Data Book 2025, Table 4-1, April 2026.
assessed tax, penalties, and interest in ending inventory
Ending taxpayer delinquent account inventory carried $211.5 billion in assessed tax, penalties, and interest.
Source: IRS Data Book 2025, Table 4-1, April 2026.
new taxpayer delinquent accounts
The IRS added 7,899,744 new taxpayer delinquent accounts during fiscal year 2025.
Source: IRS Data Book 2025, Table 4-1, April 2026.
Unfiled returns
What happened when returns were filed late?
assessed from returns not filed timely
The IRS assessed $29.6 billion in tax, penalty, and interest amounts from delinquent tax returns secured by collection activity.
Source: IRS Data Book 2025, Table 4-1, April 2026.
collected with delinquent returns
The IRS collected $3.5 billion with delinquent returns during fiscal year 2025.
Source: IRS Data Book 2025, Table 4-1, April 2026.
Enforcement activity
How often did liens, levies, and seizures show up?
federal tax lien notices filed
The IRS reported 214,099 notices of federal tax liens filed in fiscal year 2025.
Source: IRS Data Book 2025, Table 4-1, April 2026.
levies requested on third parties
The IRS reported 339,137 levy requests on third parties through Automated Collection System and Field Collection programs.
Source: IRS Data Book 2025, Table 4-1, April 2026.
seizures conducted
The IRS Field Collection program conducted 50 seizures in fiscal year 2025.
Source: IRS Data Book 2025, Table 4-1, April 2026.
Resolution paths
How many taxpayers used payment plans or offers?
installment agreements in ending inventory
The IRS ended fiscal year 2025 with 4,870,810 taxpayers in installment agreement inventory.
Source: IRS Data Book 2025, Table 4-1, April 2026.
collected from installment agreement cases
The IRS collected $17.9 billion from cases in installment agreement status in fiscal year 2025.
Source: IRS Data Book 2025, Table 4-1, April 2026.
offers in compromise proposed
Taxpayers proposed 38,797 offers in compromise to settle existing tax liabilities for less than the full amount owed.
Source: IRS Data Book 2025, Table 4-1, April 2026.
offers in compromise accepted
The IRS accepted 5,464 offers in compromise during fiscal year 2025, totaling $98.1 million.
Source: IRS Data Book 2025, Table 4-1, April 2026.
Methodology and sources
How these numbers were selected.
This page uses public IRS collection data that is relevant to taxpayers dealing with tax debt pressure. The main data source is the IRS Data Book 2025, especially Table 4-1 on delinquent collection activities. Supporting context comes from IRS guidance on the collection process and taxpayer rights.
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