The Collection Process Flashcards
The collection process begins
A. At the IRS service center where notices are generated requesting payment.
B. In an IRS automated collection branch when telephone contact is made with the taxpayer.
C. Only after the problem resolution officer has acted upon the taxpayer’s claim.
D. With the filing of a Notice of Federal Tax Lien.
At the IRS service center where notices are generated requesting payment.
Section 6301 authorizes the Internal Revenue Service, on behalf of the Secretary of the Treasury, to collect taxes imposed by the Internal Revenue laws. The collection process begins at the IRS service center where notices are generated requesting payment. Regulation 301.6303-1 states that the district director or the director of the regional service center shall, after making a tax assessment, give notice to the person liable for the unpaid tax, stating the amount of the tax and demanding payment.
When dealing with IRS employees, taxpayers have certain rights. Which of the following most accurately reflects those rights?
A. A right of appeal is available for most collection actions.
B. A right of representation is only available in audit matters; it is not available for collection matters.
C. A case may not be transferred to a different IRS office, even if your authorized representative is located in an area different from your residence.
D. If you disagree with the IRS employee who handles your case, you must first have the employee’s permission before requesting a meeting with the manager.
A right of appeal is available for most collection actions.
Among the rights of the taxpayer is the right to appeal for most collection actions (Pub. 17).
The initial action required in the collection process is
A. The filing of a Notice of Levy.
B. An assessment.
C. The receipt of the fourth notice by certified mail.
D. A notification of a pending examination audit.
An assessment.
Section 6201(a) authorizes the Internal Revenue Service to make a determination of all taxes. If the IRS makes a determination that a tax liability exists, the IRS has the authority under Sec. 6201(a) to assess the tax. The assessment of the taxes is the initial action required in the collection process.
Mr. and Mrs. Johnson’s 2017 individual tax return was selected for audit by the IRS in December 2018. The audit was completed on May 3, 2019, and the Johnsons agreed to an increase in tax of $4,500. The actual assessment was made on June 8, 2019. The IRS Collection Division has until what date to collect the tax due (disregarding weekends and holidays)?
A. April 15, 2021.
B. May 3, 2022.
C. June 15, 2022.
D. June 8, 2029.
June 8, 2029.
Unless the IRS and the taxpayer consent otherwise, the government has 10 years from the date an assessment is made to collect the taxes. The taxes may be collected either through a court proceeding or administratively by levy.
With regard to an installment agreement with the IRS to pay a federal tax debt, which of the following statements is false?
A. Once an installment payment plan has been approved, the IRS will not continue to charge the taxpayer’s account with interest on the taxpayer’s unpaid balance of penalties and interest.
B. Installment payments may be paid by electronic transfers from the taxpayer’s bank account.
C. While the taxpayer is making installment payments, the IRS may require the taxpayer to provide financial information on his or her financial condition to determine any change in his or her ability to pay.
D. The IRS may file a Notice of Federal Tax Lien to secure the government’s interest until the taxpayer makes the final payment.
Once an installment payment plan has been approved, the IRS will not continue to charge the taxpayer’s account with interest on the taxpayer’s unpaid balance of penalties and interest.
Under Sec. 6159, the IRS is authorized to enter into a written agreement with a taxpayer for the payment of a tax liability in installments. Once an installment agreement is made, the taxpayer must make each payment on time. Interest and penalties will continue to accrue. Failure to pay an installment can result in the termination of the agreement.
Late payments by a taxpayer on an installment agreement to pay a tax liability will
A. Necessitate payment by certified check.
B. Extend the statute of limitations.
C. Generate a Notice of Intent to Levy.
D. Generate a 30-day notice as to the cessation of the agreement.
Generate a 30-day notice as to the cessation of the agreement.
The IRS must notify a taxpayer 30 days in advance before it may change a payment agreement. The IRS may not take any enforcement action until after it has tried to contact the taxpayer and given him or her a chance to voluntarily pay any tax due.
Maria received a Notice of Tax Due and Demand for Payment in the amount of $30,000 as a result of an examination of her 2019 Form 1040. She is not able to pay the entire amount at this time and would like to set up an installment agreement. Which of the following statements are NOT true regarding setting up an installment agreement?
A. Maria must wait for a Notice of Federal Tax Lien to be filed before she can request an installment agreement.
B. Maria may have to fill out a Collection Information Statement.
C. Maria will be charged a user fee to set up an installment agreement.
D. Maria must file all of her returns that are due to be eligible for an installment agreement.
Maria must wait for a Notice of Federal Tax Lien to be filed before she can request an installment agreement.
Publication 594 explains the collection process. In order to obtain an installment agreement, the taxpayer must file all of his or her tax returns and make the current estimated tax payment, if required. The IRS will assess a user fee to set up the installment agreement (Pub. 594). In addition, the IRS recommends that the taxpayer set up a direct deposit or a payroll deduction to prevent a default in the agreement. The IRS may also require that the taxpayer fill out a Collection Information Statement explaining the situation. If the taxpayer defaults on the agreement, the IRS may file a lien or levy the taxpayer’s assets.
Generally, how long does the IRS have to collect outstanding federal taxes?
A. Ten years from the due date of the return.
B. Ten years from the date the return is filed.
C. Ten years from the date of the notice of deficiency.
D. Ten years from the date of assessment.
Ten years from the date of assessment.
Under Sec. 6502(a)(1), the IRS has 10 years from the date of assessment to collect the amount of tax assessed. During that period, the tax may be collected by levy or by a proceeding in court.
Sam timely filed his U.S. individual income tax return for calendar year 2019 without any extensions. The return showed a balance of income taxes due in the amount of $75,000. Sam has not paid his IRS liability, nor has he entered into any installment agreement extending the statute of limitations or submitted any offer in compromise. The statute of limitations for collection of Sam’s tax liability expires on which of the following dates?
A. April 15, 2024.
B. April 15, 2029.
C. December 31, 2029.
D. April 15, 2030.
April 15, 2030.
The IRS has the authority to collect taxes for 10 years from the date of assessment. Sam’s 2019 tax return was due on April 15, 2020. Therefore, the statute of limitations for collection is April 15, 2030.
After assessment, as a general rule, the Internal Revenue Service has the authority to collect outstanding federal taxes for which of the following?
A. Three years.
B. Five years.
C. Ten years.
D. Twenty years.
Ten years.
Under Sec. 6502(a)(1), the IRS has 10 years from the date of assessment to collect the amount of tax assessed.
A guaranteed installment agreement is one of the acceptable methods of paying off a tax debt to the United States Treasury. The IRS must enter into an installment agreement provided all of the following requirements are met, EXCEPT the taxpayer
A. Must not owe more than $10,000.
B. Filed income tax returns without fail.
C. Did not fail to pay any income tax.
D. Previously entered into a nonguaranteed installment agreement.
Previously entered into a nonguaranteed installment agreement.
If the taxpayer owes the IRS less than $10,000, an installment agreement must be entered into by the IRS if the taxpayer had not failed to file any income tax return, failed to pay any income tax, or entered into any installment agreement for payment of any income tax. The taxpayer need not have previously entered into a nonguaranteed installment agreement.
Which of the following statements with respect to resolving tax problems involving the collection process is false?
A. A taxpayer may be entitled to a reimbursement for fees charged by his or her bank if the IRS has erroneously levied his or her account.
B. A taxpayer should first request assistance from IRS collection employees or their managers before seeking assistance from the problem resolution officer.
C. If a taxpayer suffers a significant hardship because of the collection of the tax liability, (s)he may request assistance from the IRS on Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).
D. While a taxpayer is making installment payments, interest will continue to accrue only on the tax liability due.
While a taxpayer is making installment payments, interest will continue to accrue only on the tax liability due.
If a taxpayer cannot pay the entire bill immediately, the IRS may set up an installment plan for payment. However, interest will continue to accrue on the unpaid balance of taxes owed, and on the unpaid balance of penalties and interest owed.
During the period of an installment agreement
A. All payments must be made timely, and interest and penalties must continue to accrue.
B. Timely payments suspend the accrual of interest and penalties.
C. Payments can be made only by certified check.
D. A release of Notice of Federal Tax Lien is filed.
All payments must be made timely, and interest and penalties must continue to accrue.
Under Sec. 6159, the IRS is authorized to enter into a written agreement with a taxpayer for the payment of a tax liability in installments. Once an installment agreement is made, the taxpayer must make each payment on time. Interest and penalties will continue to accrue. Failure to pay an installment can result in the termination of the agreement.
With regard to an installment agreement with the IRS to pay a federal tax debt, which of the following statements is false?
A. Failure to pay an installment can result in the termination of the agreement.
B. Installment payments may be paid by payroll deductions from the taxpayer’s employer.
C. While the taxpayer is making installment payments, the IRS may require the taxpayer to provide financial information on his or her financial condition to determine any change in his or her ability to pay.
D. Installment plans are set up so that tax liability due will be paid off in four equal installments.
Installment plans are set up so that tax liability due will be paid off in four equal installments.
Under Sec. 6159, the IRS is authorized to enter into a written agreement with a taxpayer for the payment of a tax liability in installments. Installment agreements are set up on an individual basis. They are based on the taxpayer’s current financial circumstances and are not necessarily paid off in four equal installments. Interest and penalties will continue to accrue. Failure to pay an installment can result in the termination of the agreement.
A taxpayer with an outstanding tax liability has filed for bankruptcy under Title 11 of the U.S. Code. Which of the following statements about this tax liability is correct as a result of the bankruptcy filing?
A. A Notice of Federal Tax Lien filed during the bankruptcy period will be effective.
B. Filing for bankruptcy automatically stays assessment and collection of the liability.
C. The IRS may impose a jeopardy levy on the taxpayer for the unpaid liability.
D. The liability is automatically discharged.
Filing for bankruptcy automatically stays assessment and collection of the liability.
The IRS has 10 years from the date of assessment to collect the amount of tax assessed. During that period, the tax may be collected by levy or by a proceeding in court. The statute of limitations on collection can be suspended by various acts. Filing a petition in bankruptcy under Title 11 of the U.S. Code automatically stays assessment and collection of tax. The stay remains in effect until the bankruptcy court discharges liabilities or lifts the stay.
Under a guaranteed installment agreement between the IRS and a taxpayer, the taxpayer must agree to pay in full within how many years?
A. 2 years.
B. 5 years.
C. 3 years.
D. 10 years.
3 years.
Under certain conditions, the IRS must enter into an installment agreement with any taxpayer requesting such an arrangement. These requirements also apply to the taxpayer’s spouse if the liability proposed to be paid in installments related to a joint return. One of the requirements concerns the time period within which the taxpayer must pay the liability in full. The taxpayer must agree to pay in full within 3 years.
Under which of the following circumstances is the IRS allowed to take collection actions?
A. For 30 days after an installment agreement is rejected.
B. While it considers a request for an installment agreement.
C. Beginning 30 days after an agreement has been rejected, given that it is not being appealed.
D. While an installment agreement is in effect.
Beginning 30 days after an agreement has been rejected, given that it is not being appealed.
The IRS is authorized to, and in certain cases must, enter into a written agreement with a person for payment of a tax liability in installments. The payment plan is based on an individual’s current financial condition. The IRS cannot take any collection actions under the following circumstances: (1) while it considers a request for an installment agreement, (2) while the agreement is in effect, (3) for 30 days after an agreement is rejected, or (4) for any period while an agreement rejection is being appealed.
The IRS must enter into a guaranteed installment agreement with a taxpayer as long as, during the past 5 years, the taxpayer has
A. Failed to file any income tax return.
B. Failed to pay any income tax.
C. Entered into any installment agreement for income tax payment.
D. None of the answers are correct.
None of the answers are correct.
When certain conditions are met, the IRS must enter into a guaranteed installment agreement with any taxpayer requesting such an arrangement. These requirements also apply to the taxpayer’s spouse if the liability proposed to be paid in installments related to a joint return. The taxpayer must not owe more than $10,000. Also, during the past 5 years, the taxpayer must not have (1) failed to file any income tax return, (2) failed to pay any income tax, and (3) entered into any installment agreement for payment of any income.
Form 9423, Collection Appeal Request, can be used to appeal all of the following collection actions EXCEPT
A. Notice of Federal Tax Lien.
B. Denial or termination of an installment agreement.
C. Request for a Collection Due Process Hearing.
D. Final Notice of Intent to Levy.
Request for a Collection Due Process Hearing.
This collection action is not eligible for appeal using Form 9423. Form 9423 is used to appeal certain collection actions; these include the Notice of Federal Tax Lien, the Final Notice of Intent to Levy, the Notice of Seizure, and a denial or termination of an installment agreement. The form is used only if the taxpayer cannot resolve the disagreement with the collection manager.
An Enrolled Agent (EA) prepared an individual income tax return for a taxpayer with a balance due of $25,597. The taxpayer is not able to pay the entire amount upon filing and would like to set up an installment agreement. Which of the following statements are correct with regard to this agreement?
A. Since the taxpayer owed more than $25,000, the taxpayer may not apply online.
B. The taxpayer will not be charged a user fee to set up this installment agreement.
C. The taxpayer must be in filing compliance.
D. The taxpayer will not be charged interest and penalties while making installment payments.
The taxpayer must be in filing compliance.
Answer (C) is correct.
In order to obtain an installment agreement, the taxpayer must file all of his or her tax returns and make the current estimated tax payment, if required.
In order for the IRS to grant a guaranteed installment agreement, a taxpayer must have not failed to file any income tax returns or pay any tax shown on such returns during any of the preceding
A. 3 taxable years.
B. 5 taxable years.
C. 6 taxable years.
D. 10 taxable years.
5 taxable years.
Answer (B) is correct.
The IRS must enter into an installment agreement with any taxpayer requesting such an arrangement if certain conditions are met. One of these conditions is a taxpayer must not have failed to file any income tax returns or pay any tax shown on such returns during the past 5 years.
Which of the following statements with respect to resolving tax problems involving the collection process is false?
A. You may be entitled to a reimbursement for fees charged by your bank if the IRS has erroneously levied your account.
B. You should first request assistance from IRS collection employees or their managers before seeking assistance from the problem resolution officer.
C. If you suffer a significant hardship because of the collection of the tax liability, you may request assistance from the IRS on Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order).
D. IRS collection division managers have the authority to issue a Taxpayer Assistance Order if a taxpayer is about to suffer a significant hardship because of the collection of the tax liability.
IRS collection division managers have the authority to issue a Taxpayer Assistance Order if a taxpayer is about to suffer a significant hardship because of the collection of the tax liability.
Answer (D) is correct.
Only the National Taxpayer Advocate may issue a Taxpayer Assistance Order. The basis for relief must be that significant hardship has been suffered because of improper administration of tax laws.
Which of the following may the Internal Revenue Service settle by accepting an Offer in Compromise for less than the full amount of the balance due?
A. A tax deficiency, but not penalties and accrued interest.
B. A tax deficiency plus penalties, but not accrued interest.
C. A tax deficiency plus accrued interest, but not penalties.
D. A tax deficiency plus penalties and accrued interest.
A tax deficiency plus penalties and accrued interest.
Answer (D) is correct.
The IRS may accept an offer in compromise to settle unpaid tax accounts for less than the full amount of the balance due when the facts support the likelihood that the IRS will be unable to collect the debt in full. The amount offered must reflect the taxpayer’s maximum ability to pay. An offer in compromise gives consideration to present and future earning capacity. The Commissioner of the IRS has the authority to compromise all taxes, interest, and penalties, other than those relating to alcohol, tobacco, and firearms. Thus, an Offer in Compromise may pertain to a tax deficiency plus penalties and accrued interest.
The Internal Revenue Service may accept an Offer in Compromise to settle unpaid tax accounts for less than the full amount due. A Collection Information Statement (financial statement) is NOT required with the offer when the reason for the offer is
A. Doubt as to liability.
B. Doubt as to collectibility.
C. To promote effective tax administration.
D. Economic hardship.
Doubt as to liability.
Answer (A) is correct.
The IRS will permit less than full payment of amounts owed in certain instances. These include doubt as to a taxpayer’s liability, collectibility, a resulting economic hardship if full payment was required, or full payment by the taxpayer would harm voluntary compliance by the taxpayer or others. Additionally, a Collection Information Statement is not required if the compromise is based on doubt of the liability (Pub. 594).
Which of the following statements is false with respect to taxpayers’ offers in compromise on unpaid tax liabilities?
A. A compromise may be made only when doubt exists as to the liability for the amount owed.
B. The Commissioner of Internal Revenue has the authority to compromise all taxes (including any interest, penalty, or addition to the tax) arising under the revenue laws of the United States, except those relating to alcohol, tobacco, and firearms.
C. Submission of an offer in compromise will usually extend the statute of limitations on collection of an account.
D. Taxpayers have a right by law to submit an offer in compromise on their unpaid tax liability.
A compromise may be made only when doubt exists as to the liability for the amount owed.
Answer (A) is correct.
Under Sec. 7122, the Commissioner of the Internal Revenue Service has the authority to compromise all taxes, interest, and penalties arising under the internal revenue laws, except those relating to alcohol, tobacco, and firearms. A compromise may be made on one, two, or all three grounds: (1) doubt as to the liability for the amount owed, (2) doubt as to the taxpayer’s ability to make full payment, or (3) promotion of effective administration [Reg. 301.7122-1(a)(b)]. The doubt as to the liability for the amount owed must be supported by the evidence. In the case of inability to pay, the amount offered must exceed the total value of the taxpayer’s equity in all his or her assets and must give sufficient consideration to present and future earning capacity. The IRS may enter into a compromise with a taxpayer at any time before, during, or after collection proceedings.
Which of the following may the Internal Revenue Service settle by accepting an Offer in Compromise for less than the full amount of the balance due?
A. There is doubt as to whether or not the assessed tax is correct.
B. There is doubt as to the collectibility.
C. There is doubt as to the collectibility and/or doubt as to whether or not the assessed tax is correct.
D. A tax deficiency plus accrued interest, but not penalties.
There is doubt as to the collectibility and/or doubt as to whether or not the assessed tax is correct.
Answer (C) is correct.
The IRS may accept an offer in compromise to settle unpaid tax accounts for less than the full amount of the balance due when the facts support the likelihood that the IRS will be unable to collect the debt in full. The amount offered must reflect the taxpayer’s maximum ability to pay. An offer in compromise gives consideration to present and future earning capacity. A compromise may be made when there is doubt as to the liability for the amount owed and/or when there is doubt as to the taxpayer’s ability to make a full payment.
Which of the following statements with respect to taxpayers’ offers in compromise on unpaid tax liabilities is true?
A. A taxpayer does not have the right to submit an offer in compromise on his or her tax bill but is given the opportunity in order to increase voluntary compliance with the tax laws.
B. Doubt as to the liability for the amount owed must be supported by evidence, and the amount acceptable under the offer in compromise will depend on the degree of doubt found in the particular case.
C. Submission of an offer in compromise automatically suspends the collection of an account.
D. If the offer in compromise is made on the grounds that doubt exists as to the taxpayer’s ability to make full payment on the amount owed, the amount offered must give sufficient consideration only to the taxpayer’s present earning capacity.
Doubt as to the liability for the amount owed must be supported by evidence, and the amount acceptable under the offer in compromise will depend on the degree of doubt found in the particular case.
Answer (B) is correct.
Under Sec. 7122, the Commissioner of the Internal Revenue Service has the authority to compromise all taxes, interest, and penalties arising under the internal revenue laws, except those relating to alcohol, tobacco, and firearms. A compromise may be made on one, two, or all three grounds: (1) doubt as to the liability for the amount owed, (2) doubt as to the taxpayer’s ability to make full payment, or (3) promotion of effective tax administration [Reg. 301.7122-1(a)]. The doubt as to the liability for the amount owed must be supported by the evidence. In the case of inability to pay, the amount offered must exceed the total value of the taxpayer’s equity in all his or her assets and must give sufficient consideration to present and future earning capacity. A compromise may be entered into by the IRS, whether a suit has been instituted or not, and may be entered into after a judgment has been rendered.
Which of the following is true with respect to an offer in compromise?
A. The taxpayer may be allowed to pay less than the full amount owed.
B. Collection actions, such as levy, may be delayed.
C. A rejected offer may be appealed.
D. All of the answers are correct.
All of the answers are correct.
Answer (D) is correct.
The IRS may accept an offer in compromise to settle unpaid tax accounts for less than the full amount of the balance due when the facts support the likelihood that the IRS will be unable to collect the debt in full. The amount offered must reflect the taxpayer’s maximum ability to pay. The IRS is also permitted to delay collection actions, and a taxpayer may appeal a rejected offer.
All of the following are types of offer in compromise payment terms, EXCEPT
A. Short-term periodic payments must be paid within 24 months.
B. Lump sum cash payments must be paid within 24 months.
C. Lump sum cash payments must be paid within 5 or fewer installments.
D. Periodic payments payable in 6 or more monthly installments.
Lump sum cash payments must be paid within 24 months.
Answer (B) is correct.
The IRS may accept an offer in compromise to settle unpaid tax accounts for less than the full amount of the balance due. The amount offered must reflect the taxpayer’s maximum ability to pay. There are two types of offer in compromise payment terms, as follows: (1) Lump sum cash payments must be paid within 5 or fewer installments within 5 or fewer months after the offer is accepted, and (2) periodic payments must be paid within 24 months in 6 or more monthly installments after the offer is accepted. Thus, lump sum cash payments being paid within 24 months is not a type of offer in compromise payment terms.
Identify the true statement regarding when innocent spouse relief can be requested.
A. The innocent spouse did not know and had no reason to know of the understatement of tax.
B. A joint overpayment was applied to a past-due obligation of the other spouse.
C. There is an understatement of tax, and the spouses are not divorced.
D. The spouses have filed married filing separate tax returns.
The innocent spouse did not know and had no reason to know of the understatement of tax.
Answer (A) is correct.
Generally, both spouses are responsible for paying the full amount of tax, interest, and penalties due on a joint return. By requesting innocent spouse relief, a taxpayer can be relieved of the responsibility for tax, interest, and penalties if the taxpayer’s spouse improperly reported items or omitted items on a joint tax return. The innocent spouse may qualify for relief from joint tax liability if there is an understatement of tax because the other spouse omitted income or claimed false deductions or credits, and the innocent spouse did not know and had no reason to know of the understatement.
What is the name given to the last date the IRS can collect unpaid tax from the taxpayer?
A. Assessment date.
B. Return due date.
C. Collection Statute Expiration Date (CSED).
D. Date of sale resulting from the exercise of a tax levy.
Collection Statute Expiration Date (CSED).
Answer (C) is correct.
The CSED is the last date the IRS can collect unpaid tax from the taxpayer and consists of the century, year, month, and day. Certain actions by taxpayers either suspend or extend the collection statute of limitations. Examples include filing a Collection Due Process hearing request and submitting offers-in-compromise or installment agreements.
Which function is NOT performed by the National Taxpayer Advocate Office?
A. Identify possible law changes that might mitigate the problems identified between the IRS and taxpayers.
B. Identify areas in which taxpayers have problems dealing with the IRS.
C. Propose changes to IRS administrative practices that would mitigate the problems that exist between the IRS and taxpayers.
D. Review appeals relating to the rejection or termination of installment agreements.
Review appeals relating to the rejection or termination of installment agreements.
Answer (D) is correct.
The National Taxpayer Advocate Office performs the following functions: (1) assists taxpayers in resolving problems with the IRS, (2) identifies areas in which taxpayers have problems in dealing with the IRS, (3) proposes changes to IRS administrative practices that would mitigate the problems that exist between the IRS and taxpayers, and (4) identifies possible law changes that might mitigate the problems identified between the IRS and taxpayers. The National Taxpayer Advocate Office does not review appeals relating to the rejection or termination of installment agreements. This function is accomplished by the IRS Office of Appeals.
Which of the following statements regarding the use of the national and local expense standards to determine whether the taxpayer can provide for basic living expenses is false?
A. Taxpayers must prove that using national and local expense standards would leave them an inadequate means of providing for basic living expenses.
B. The taxpayer should not consider the taxpayer’s family to determine whether or not the taxpayer can provide for basic living expenses.
C. The necessary expense test is met by expenses that are necessary to provide for a taxpayer’s health and welfare and/or production of income.
D. The IRS may allow actual expenses to be used.
The taxpayer should not consider the taxpayer’s family to determine whether or not the taxpayer can provide for basic living expenses.
Answer (B) is correct.
A taxpayer should consider the taxpayer’s family’s health and welfare when determining whether the taxpayer can provide for basic living expenses.
National Standards have been established for which of the following necessary expenses?
1. Food 2. Housekeeping supplies 3. Personal care products
A. I only.
B. I & II only.
C. II & III only.
D. I, II, & III.
I, II, & III.
Answer (D) is correct.
National Standards have been established for food, housekeeping supplies, apparel and services, personal care products and services, and miscellaneous.
