• ACS and ACS Support groups work the ACS inventory, send letters through the ACS system, and answer ACS phone calls generated from ACS letters. 
  • ACS caseworkers can help resolve balance due accounts and secure missing tax returns. 
  • ACS can place your account in currently not collectible (CNC) if your financial situation is a hardship. 
  • ACS can issue levies and file liens when there is no taxpayer response. 

• Field Collection involves Revenue Officers (ROs) who contact taxpayers to resolve balance due accounts and secure missing tax returns.  
  • ROs send various letters while they work to resolve each assigned case. 
  • ROs may request financial information and determine when a taxpayer is in financial hardship and should be placed in a CNC status. 
  • ROs may take collection actions, such as filing liens and issuing levies, when there is no taxpayer response to their contacts.  

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.  

You should continue to read and respond to any IRS notice or letter and consider payment options while your case is in the queue.

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 shelved status. 

You should continue to read and respond to any notice or letter you receive and keep your address current with the IRS.

You have a balance due on your tax account and/or you have one or more delinquent tax return, so your case is being assigned to a Collection area. 

When you are contacted by the IRS about a balance due or missing returns, respond as soon as you can to prevent unwanted collection actions, such as a levy on bank accounts or wages.  

If the notice or letter is it’s from the IRS, it 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, review the payment options that 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:

• Respond directly to the IRS Collection contact listed in the letter to discuss options and to prevent collection actions like levy and liens.   
• You may sign into your individual online account to view your balance, make payments, and create or manage a payment plan. 
• If you are not assigned to ACS or Field Collection, you may discuss your balance and payment options over the phone by calling the phone number in your notice, 800-829-1040 (individual), or 800-829-4933 (business). 

Being proactive in addressing the tax debt may help reduce 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 help avoid a balance due at the end of the year. You may use the IRS withholding calculator to help determine whether to adjust your federal income tax withholding. If you decide to change your withholding the withholding calculator, can help you determine if you need to adjust your withholding and submit a new, pre-filled Form W-4, Employee’s Withholding Allowance Certificate, to submit to your employer.

• Taxpayers have the right to pay no more than what they owe 
• Revocation or Denial of Passport in Case of Certain Unpaid Taxes