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Overview
When a taxpayer doesn’t respond to the letters or phone calls, the IRS categorizes the taxpayer’s cases and routes them to one of the following areas:
- Field Collection
- Automated Collection System (ACS)
- Case Not Assigned (Shelved)
- Case Waiting for Assignment (Queue) to Field Collection
Taxpayer receives various notices or letters from the IRS requesting payment for the tax balance owing and/or filing of missing tax returns.
The Queue is an electronic holding area for taxpayer cases awaiting assignment. The IRS computer system may generate systemic letters and take systemic actions while the case is awaiting assignment.
Shelved cases are those not actively being worked by IRS employees for various reasons. The IRS computer system may generate systemic letters and take systemic actions while a case is in a shelved status.
You have a balance on your tax account and/or you have a delinquent tax return(s), so your case is now being assigned to a Collection area.
It is important that you read these letters or notices. You may be able to request a short-term or long-term payment plan. If you are unable to full pay your liability in the time frame for a payment plan, you may qualify for a partial payment installment agreement. You can also call IRS and an employee can assist you with other options, such as an OIC and CNC status.
When you are contacted by the IRS concerning a balance due or missing returns, respond as soon as you can to prevent unwanted collection action, like levy of bank accounts and/or wages.
If it’s from the IRS, the notice will have instructions on how to respond and will provide a website address for you to visit for additional information. Visit I Got a Notice From the IRS for further details including what to do if the notice is not from the IRS.
If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you can’t pay the full amount by the date on your notice, you can decide what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance. Make sure you:
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. See Notice 746, Information About Your Notice, Penalty and Interest.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reasons why.
Depending on the amount you owe, you may receive a notice explaining the denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
You may wish to check your tax withholding to make sure you have enough taken from your paycheck each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year. You may use the IRS withholding calculator to figure your federal income tax and withholding. When you use the withholding calculator, it will help you determine if you need to adjust your withholding and submit a new, 2023 Form W-4, Employee’s Withholding Allowance Certificate, to your employer.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
