Sources
Every page on this site cites the primary sources below. Each link was checked on the date shown. Figures change; when a source is updated, the page that cites it is reviewed.
Federal law and IRS guidance
- IRS — Understanding your CP504 notice — accessed 2026-10-12
- IRS — Understanding your CP14 notice — accessed 2026-10-12
- IRS — Understanding your LT11 notice — accessed 2026-10-12
- IRS — Offer in Compromise — accessed 2026-10-12
- IRS — Payment plans (installment agreements) — accessed 2026-10-12
- IRS — Online payment agreement application — accessed 2026-10-12
- IRS — Temporarily delay the collection process — accessed 2026-10-12
- IRS — Penalty relief: first-time abate and administrative waiver — accessed 2026-10-12
- IRS — Innocent spouse relief — accessed 2026-10-12
- IRS — Levy — accessed 2026-10-12
- IRS — Understanding a federal tax lien — accessed 2026-10-12
- IRS — Independent Office of Appeals — accessed 2026-10-12
- IRS — Topic 201, The collection process — accessed 2026-10-12
- IRS — Collection Financial Standards — accessed 2026-10-12
- IRS — Texas Local Standards: housing and utilities (effective June 29, 2026) — accessed 2026-10-12
- IRS — Arkansas Local Standards: housing and utilities (effective June 29, 2026) — accessed 2026-10-12
- IRS — Contact your local IRS office (Taxpayer Assistance Centers) — accessed 2026-10-12
- IRS — Get your tax records and transcripts — accessed 2026-10-12
- IRS — IRS audits — accessed 2026-10-12
- IRS Publication 1660, Collection Appeal Rights (PDF) — accessed 2026-10-12
- IRS Publication 4134 (Rev. 1-2026), Low Income Taxpayer Clinic List (PDF) — accessed 2026-10-12
- IRS — Low Income Taxpayer Clinic map — accessed 2026-10-12
- Taxpayer Advocate Service — Contact us (local offices, Form 911) — accessed 2026-10-12
- IRS — Free tax return preparation for qualifying taxpayers (VITA/TCE) — accessed 2026-10-12
- IRS — VITA/TCE site locator — accessed 2026-10-12
- IRS Data Book (Publication 55-B) — accessed 2026-10-12
- IRS Publication 1494 (2026), Table for figuring amount exempt from levy on wages (PDF) — accessed 2026-10-12
- IRS — Topic 202, Tax payment options (lien and CDP rights) — accessed 2026-10-12
- IRS — Topic 204, Offers in compromise — accessed 2026-10-12
- IRS — Taxpayer Assistance Center office locator — accessed 2026-10-12
- IRS — Enforced collection actions — accessed 2026-10-12
- IRS — Payments — accessed 2026-10-12
- IRS Data Book (Publication 55-B, PDF) — accessed 2026-10-12
- IRS news release (2011) — Fresh Start changes to the lien process — accessed 2026-10-12
- IRS — Tax information for members of the military — accessed 2026-10-12
- IRS — Earned Income Tax Credit — accessed 2026-10-12
- IRS — Self-employed individuals tax center — accessed 2026-10-12
- IRS — Taxpayer Bill of Rights: the right to be informed — accessed 2026-10-12
- 26 U.S.C. § 6321 — Lien for taxes — accessed 2026-10-12
- 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy — accessed 2026-10-12
- 26 U.S.C. § 6159 — Installment agreements — accessed 2026-10-12
- 26 U.S.C. § 6012 — Persons required to make returns — accessed 2026-10-12
- 26 U.S.C. § 6331 — Levy and distraint — accessed 2026-10-12
- 26 U.S.C. § 6334 — Property exempt from levy — accessed 2026-10-12
- 26 U.S.C. § 6323 — Validity and priority against certain persons — accessed 2026-10-12
- 26 U.S.C. § 6502 — Collection after assessment — accessed 2026-10-12
- 26 U.S.C. § 6672 — Trust fund recovery penalty — accessed 2026-10-12
- 26 U.S.C. § 6015 — Relief from joint and several liability — accessed 2026-10-12
- 26 U.S.C. § 7122 — Compromises — accessed 2026-10-12
- 26 U.S.C. § 6651 — Failure to file or pay — accessed 2026-10-12
- 26 U.S.C. § 6343 — Release of levy — accessed 2026-10-12
- 26 U.S.C. § 7521 — Procedures involving taxpayer interviews — accessed 2026-10-12
Texas statutes and state agencies
- Texas Tax Code, Chapter 33 — Delinquency (§§ 33.01, 33.06, 33.07) — accessed 2026-10-12
- Texas Tax Code, Chapter 34 — Tax sales and redemption (§§ 34.01, 34.21) — accessed 2026-10-12
- Texas Constitution, Art. 16, § 28 — Garnishment of wages — accessed 2026-10-12
- Texas Constitution, Art. 8, § 24-a — Individual income tax prohibited — accessed 2026-10-12
- Texas Property Code, Chapter 41 — Homestead (§ 41.002) — accessed 2026-10-12
- Texas Comptroller — Property Tax Assistance — accessed 2026-10-12
- Texas Comptroller — Appraisal protests and appeals — accessed 2026-10-12
- Texas Comptroller — Property tax exemptions — accessed 2026-10-12
- Texas Comptroller — Local property appraisal and tax information (county directory) — accessed 2026-10-12
- Texas Comptroller — Taxes — accessed 2026-10-12
- Texas Comptroller — Franchise tax — accessed 2026-10-12
- Texas Workforce Commission — accessed 2026-10-12
- Texas Attorney General — Consumer protection — accessed 2026-10-12
- Texas Association of Counties — accessed 2026-10-12
Local and regional sources
- LocalIRSOffice.com — Tyler IRS office listing (mirrors the IRS office locator) — accessed 2026-10-12
- Smith Central Appraisal District — accessed 2026-09-24
- Smith CAD — Protest information — accessed 2026-09-24
- Smith County, Texas — Official website — accessed 2026-10-12
- Smith County — Truth-in-taxation summary — accessed 2026-09-24
- Tyler Junior College — About TJC — accessed 2026-09-24
- The University of Texas at Tyler — accessed 2026-10-12
- BLS QCEW — Smith County, TX, Q1 2026 county file (CSV) — accessed 2026-10-12
- BLS LAUS — Smith County, TX unemployment rate (series LAUCN484230000000003) — accessed 2026-10-12
- Census Reporter — Tyler, TX profile (ACS) — accessed 2026-09-24