Callsite-based collection department that issues notices and answers taxpayer inquiries to resolve balance due accounts.
A tax return has met all the requirements and is accepted for processing.
A taxpayer files a petition in bankruptcy court. Insolvency is the inability to pay a debt as it becomes due.
TAS will help ensure that you receive fair and equitable treatment and that your rights as a taxpayer are protected.
Cases not currently assigned but at any time could be assigned to Automated Collection System (ACS), Field Collection, or Private Debt Collection (PDC).
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.
IRS is actively working to collect taxpayers’ overdue tax balance and secure delinquent past year(s) tax returns.
The Collection Statute Expiration Date (CSED) marks the end of the collection period, the time period established by law for the IRS to collect taxes.
A taxpayer and the IRS agree the tax is owed but a taxpayer cannot pay due to their current financial situation.
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.
Available for Collection cases; taxpayer cannot go to tax court if they disagree with the Appeals decision.
The compliance function within the IRS that conducts audits of taxpayers’ returns and proposes adjustments to corrections.
Letter telling a taxpayer their return is under audit and additional documentation is needed.
The United States Court of Appeals that has jurisdiction to review the decisions of other courts.
A Revenue Officer personally visits a taxpayer to resolve balance due accounts and delinquencies.
