# IRS collection statistics, fiscal years 2024 and 2025 (October 1 to September 30).
# Compiled by Global Gate Tax Relief from the IRS Data Book (Tables 4-1 and 6-3) and the National Taxpayer Advocate 2025 Annual Report to Congress (Figure 1.2.4).
# License: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). Credit: Global Gate Tax Relief, from IRS and Taxpayer Advocate data.
# Money is in thousands of current US dollars as published (unit=usd_thousands).
group,statistic,fy2024,fy2025,unit,source,source_row_label,source_url
Money collected,Gross total yield from unpaid assessments,120236449,117525095,usd_thousands,"IRS Data Book, Table 4-1",Gross total yield from unpaid assessments,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Money collected,Less: credit transfers,42686156,44383893,usd_thousands,"IRS Data Book, Table 4-1",Less: Credit transfers,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Money collected,Equals: net total amount collected,77550293,73141202,usd_thousands,"IRS Data Book, Table 4-1",Equals: Net total amount collected,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Unpaid balances,New delinquent accounts,9630933,7899744,count,"IRS Data Book, Table 4-1",Number of new accounts,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Unpaid balances,Delinquent accounts open at year end,14901508,13112485,count,"IRS Data Book, Table 4-1",Number,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Unpaid balances,"Balance of assessed tax, penalties and interest on those accounts",208410722,211527864,usd_thousands,"IRS Data Book, Table 4-1","Balance of assessed tax, penalties, and interest",https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Unfiled returns,New delinquency investigations (unfiled returns),639143,2501667,count,"IRS Data Book, Table 4-1",Number of new investigations,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Unfiled returns,Delinquency investigations open at year end,2050877,3234815,count,"IRS Data Book, Table 4-1",Number in ending inventory,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Unfiled returns,Collected with delinquent returns,3220579,3483844,usd_thousands,"IRS Data Book, Table 4-1",Amount collected with delinquent returns,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Payment plans,New installment agreements,3403214,3160047,count,"IRS Data Book, Table 4-1",Number of new agreements established,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Payment plans,Installment agreements open at year end,4642420,4870810,count,"IRS Data Book, Table 4-1",Number in ending inventory,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Payment plans,Taxpayers who paid an agreement in full,1902125,1963093,count,"IRS Data Book, Table 4-1",Number of taxpayers that were full paid,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Payment plans,Collected from accounts in installment agreements,16107092,17882062,usd_thousands,"IRS Data Book, Table 4-1",Amount collected for cases in installment agreement status,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Offers in compromise,Offers received,33591,38797,count,"IRS Data Book, Table 4-1",Number of offers received,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Offers in compromise,Offers accepted,7199,5464,count,"IRS Data Book, Table 4-1",Number of offers accepted,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Offers in compromise,Value of accepted offers,163383,98146,usd_thousands,"IRS Data Book, Table 4-1",Amount of offers accepted,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Enforcement,Notices of federal tax lien filed,196996,214099,count,"IRS Data Book, Table 4-1",Number of notices of federal tax liens filed,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Enforcement,Notices of levy requested on third parties,313792,339137,count,"IRS Data Book, Table 4-1",Number of notices of levy requested on third parties,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Enforcement,Seizures,71,50,count,"IRS Data Book, Table 4-1",Number of seizures,https://www.irs.gov/statistics/soi-tax-stats-delinquent-collection-activities-irs-data-book-table-4-1
Staff,Revenue officers on the payroll at year end,3409,2592,count,"IRS Data Book, Table 6-3",Revenue officers (employees),https://www.irs.gov/statistics/soi-tax-stats-personnel-summary-by-employment-status-budget-activity-and-selected-type-of-personnel-databook-table-32
IRS performance (Taxpayer Advocate),Offers accepted as a share of offers closed,21.3,15.6,percent,"National Taxpayer Advocate, 2025 report, Fig. 1.2.4",OICs Accepted,https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2026/01/ARC_Publication-2104_2025_Web.pdf#page=29
IRS performance (Taxpayer Advocate),Payment plan requests rejected,8155,23117,count,"National Taxpayer Advocate, 2025 report, Fig. 1.2.4",Rejected Taxpayer Requests for IAs,https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2026/01/ARC_Publication-2104_2025_Web.pdf#page=29
IRS performance (Taxpayer Advocate),Age of individual delinquencies waiting for assignment,4.9,4.9,years,"National Taxpayer Advocate, 2025 report, Fig. 1.2.4",Age of Individual Delinquencies Pending Assignment (in the Queue),https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2026/01/ARC_Publication-2104_2025_Web.pdf#page=29
Penalties,"Failure-to-pay penalties assessed on individual, estate and trust income tax returns (number)",,24251980,count,"IRS Data Book, Table 4-2",Individual and estate and trust income taxes: Failure to pay,https://www.irs.gov/pub/irs-soi/25db-4-02-cp.xlsx
Penalties,"Failure-to-pay penalties assessed on individual, estate and trust income tax returns (amount)",,12090325,usd_thousands,"IRS Data Book, Table 4-2",Individual and estate and trust income taxes: Failure to pay,https://www.irs.gov/pub/irs-soi/25db-4-02-cp.xlsx
Appeals,Collection Due Process cases received by Appeals,,24191,count,"IRS Data Book, Table 4-3",Collection Due Process cases,https://www.irs.gov/pub/irs-soi/25db-4-03-ap.xlsx
Appeals,Offer in compromise cases received by Appeals,,3124,count,"IRS Data Book, Table 4-3",Offers in Compromise cases,https://www.irs.gov/pub/irs-soi/25db-4-03-ap.xlsx