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Notice of Intent to Levy and Right to Collection Due Process Hearing

A notice sent to a taxpayer stating overdue taxes are not paid and the IRS intends to levy/seize income and/or other assets.

Notice of Lien Filed and Right to Collection Due Process Hearing

A notice sent to a taxpayer stating the IRS publicly filed a notice of tax lien for unpaid taxes.

Notice of Tax Due and Demand for Payment

Taxpayer receives notice to pay because they owe.

Offer in Compromise

An agreement between a taxpayer and IRS for a taxpayer to pay less than the full amount owed.

Office Exam

A taxpayer goes into an IRS office for the audit.

Paid Return Preparer

An individual hired by taxpayers to prepare their federal tax return.

Partial Pay Installment Agreement

An agreement between a taxpayer and the IRS to make payments on their liability based on their current financial situation that will not fully pay the balance.

Pay Tax Due in Full

A taxpayer pays federal tax due, in full.

Payment Options (Exam)

The IRS will typically discuss payment options with taxpayers prior to the assessment of additional tax.

Private Debt Collection (PDC)

The IRS contracts with Private Collection Agencies to help collect certain overdue federal tax debts.

Public Policy

Some issues will be determined by the National Taxpayer Advocate and will generally be based on a unique set of circumstances warranting assistance to certain taxpayers.

Reduce Assessment to Judgment

A lawsuit to obtain a court judgment thereby extending the time the IRS can collect from a taxpayer’s assets.

Refund From Another Year Applied to Tax Debt

The IRS applied all or part of taxpayer’s refund to pay another tax debt.

Refund Statute Expiration Date (RSED)

The Refund Statute Expiration Date (RSED) is the end of the time period in which a taxpayer can make a claim with IRS for a credit or refund for a specific tax year(s).

Return Mailed

A return is completed and sent by mail to the IRS for processing.

Screening Station Return or Claim Is Screened for Exam

Tax returns are compared to similar returns, reviewed for entries, issues, or transactions under audit.

Sorting Station: IRS Categorizes Taxpayer’s Case

The IRS categorizes taxpayers’ cases with taxes due and routes them to ACS, Field Collection, Queue, or Shelved.

Systemic Burden

IRS System Issue is when an Internal Revenue Service (IRS) process, system, Internal Revenue Code (IRC) or procedure has failed to operate properly. These cases will fall under Reasons 5-7 (see below). These cases may affect one or several taxpayers.

Tax Court Decision

Once the court determines its findings and conclusions, the decision becomes final 90 days after entered unless there is an appeal.

Tax Return Preparers

An individual hired by taxpayers to prepare and sometimes file their taxes.

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