A notice sent to a taxpayer stating overdue taxes are not paid and the IRS intends to levy/seize income and/or other assets.
A notice sent to a taxpayer stating the IRS publicly filed a notice of tax lien for unpaid taxes.
An agreement between a taxpayer and IRS for a taxpayer to pay less than the full amount owed.
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.
The IRS contracts with Private Collection Agencies to help collect certain overdue federal tax debts.
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.
The IRS applied all or part of taxpayer’s refund to pay another tax debt.
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).
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.
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.
