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  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Were Errors Found on Return

The Internal Revenue Service (IRS) needs additional information from you to process your income tax return.

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  • Collection
  • Correspondence
  • Roadmap Stations

Notice CP504

The Notice CP504 (also referred to as the Final Notice) is mailed to you because the IRS has not received payment of your unpaid balance

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  • Collection
  • Correspondence
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Notice CP503

The Notice CP503 (also referred to as the 2nd Notice) is mailed to you because the IRS still has not heard from you and you still have an unpaid balance on one of your tax accounts.

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  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Bureau of the Fiscal Service (BFS) Offsets for Non-Tax Debts

Your tax return may show that you’re due a refund from the Internal Revenue Service (IRS). However, if you owe a federal tax debt from a prior tax year, or debt to another federal agency, or certain debts under state law, the IRS is allowed to forward your refund to pay that debt. And depending on the type of debt, in many situations the IRS is legally required to forward your refund to pay the debt.

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  • Collection
  • Correspondence
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Collection Sorting Station — IRS Categorizes Taxpayer’s Case

• Lien Enforcement • Government Files Suit in Court • Reduce Assessment to Judgement • Foreclosure of Tax Lien • Action to Enforce Levy

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  • Collection
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Taxpayer Requests CDP Equivalent Hearing or CAP

You received various notices or letters from the IRS requesting payment for the balance you owe, and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by issuing one of the following notices that contain the right to a Collection Due Process Hearing (CDP):

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  • Correspondence
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Taxpayer Requests Collection Appeals Program

These letters entitle you to request a Collection Appeal Program (CAP) appeal because you have property subject to collection action and received a collection action notice or warning of collection action.

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  • Collection
  • Correspondence
  • Roadmap Stations

Collection Station – Litigation Track

• Lien Enforcement • Government Files Suit in Court • Reduce Assessment to Judgement • Foreclosure of Tax Lien • Action to Enforce Levy

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  • Roadmap Stations
  • Tax Return Preparation
  • 2026

Tax Software

Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions.

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  • Appeals
  • Correspondence
  • Roadmap Stations

Letter 3193

Notice of Determination Concerning Collection Actions Under Sections 6320 and 6330 of the Internal Revenue Code

  • Appeals
  • Correspondence
  • Roadmap Stations

Letter 4440

Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code and Abatement of Interest under Section 6404

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  • Collection
  • Correspondence
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Collection Alternatives Station

You receive a notice or letter from the IRS about a balance due on your account, missing returns, a lien, or a levy. There are several collection alternatives available to you to resolve these issues.

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  • Appeals
  • Correspondence
  • Roadmap Stations

Taxpayer Files Collection Appeal Program (CAP) Request

These letters entitle you to request a Collection Appeal Program (CAP) appeal because you have property subject to collection action and received a collection action notice or warning of collection action.

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  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Letter 106 C

The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.

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  • Roadmap Stations
  • Tax Return Processing

Letter 105 C

The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.

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  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Notice of Claim Disallowance

The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.

  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Collection Station – Collection Actions

The IRS assessed the tax and sent you a bill reflecting a balance on your tax account.

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  • Correspondence
  • Exam
  • Roadmap Stations

Letter 1802C

Unreported Income; Final URP Response to Conclusive Correspondence

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