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Balance Due on Account

The outstanding amount a taxpayer owes on an account.

Balance Due to IRS by Taxpayer

A tax return has met all the requirements and is accepted for processing.

Bankruptcy / Insolvency

A taxpayer files a petition in bankruptcy court. Insolvency is the inability to pay a debt as it becomes due.

Best Interest of the Taxpayer

TAS will help ensure that you receive fair and equitable treatment and that your rights as a taxpayer are protected.

Case Closed

Tax paid in full or agreement made to satisfy a balance due.

Case Not Assigned (Shelved)

Cases not currently assigned but at any time could be assigned to Automated Collection System (ACS), Field Collection, or Private Debt Collection (PDC).

Case Waiting for Assignment (Queue)

Cases waiting to be assigned to ACS or Field Collection.

Collection Appeals Program (CAP)

Available for Collection cases, a taxpayer can request Appeals conference before or after collection action is taken but cannot go to tax court if they disagree with the Appeals decision.

Collection Station: Collection Actions

IRS is actively working to collect taxpayers’ overdue tax balance and secure delinquent past year(s) tax returns.

Correspondence Exam

IRS conducts the audit through the mail.

Currently Not Collectible

A taxpayer and the IRS agree the tax is owed but a taxpayer cannot pay due to their current financial situation.

Economic Burden

Financial Hardship (Economic burden) is when you are experiencing financial difficulty. These cases will fall under Reasons 1-4 (see below). You’ll need to describe the hardship that is causing an economic burden, and you may be required to provide documentation to verify the hardship.

Equivalent Hearing (Request Within 1 Year)

Available for Collection cases; taxpayer cannot go to tax court if they disagree with the Appeals decision.

Exam

The compliance function within the IRS that conducts audits of taxpayers’ returns and proposes adjustments to corrections.

Exam Letter Notifying Taxpayer of Audit With Request for Additional Information

Letter telling a taxpayer their return is under audit and additional documentation is needed.

Face-to-Face / Telephone Conference

Conference with Appeals on the telephone or in person.

Federal Appeals Court

The United States Court of Appeals that has jurisdiction to review the decisions of other courts.

Field Collection

A Revenue Officer personally visits a taxpayer to resolve balance due accounts and delinquencies.

Field Exam

The IRS goes to a taxpayer’s residence or business to conduct the audit.

Foreclosure of Tax Lien

A Revenue Officer files a lawsuit to enforce a federal tax lien for specific assets/property for collection.