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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.
The IRS will typically discuss payment options with taxpayers prior to the assessment of additional tax.
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.
A lawsuit to obtain a court judgment thereby extending the time the IRS can collect from a taxpayer’s assets.
Tax returns are compared to similar returns, reviewed for entries, issues, or transactions under audit.
The IRS categorizes taxpayers’ cases with taxes due and routes them to ACS, Field Collection, Queue, or Shelved.
The government must generally assess tax within a certain period, usually three years after a tax return is filed.
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.
Once the court determines its findings and conclusions, the decision becomes final 90 days after entered unless there is an appeal.
A taxpayer has signed the examination report in agreement with proposed examination changes.