After a court has entered a money judgment in favor of the United States, either in a suit originating as a collection matter or on a counterclaim or cross-claim, the trial attorney will follow the collection steps outlined in the Tax Division Collection Manual. During this period of initial collection activity, the Tax Division has the primary responsibility for collecting the judgment.

If the trial attorney is unable to collect the entire amount of the judgment and the court or the parties terminate the litigation, the Tax Division generally refers the judgment to the IRS for further administrative collection and closes its file.

[updated April 2018]