• 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 resolve balance due accounts and secure missing tax returns. 
  • ACS can place your account in a non-collectible status if your financial situation is a hardship. 
  • ACS can issue levies and liens when there is no taxpayer response. 

• Field Collection involves field Revenue Officers (ROs) who contact taxpayers to resolve balance due accounts and secure missing tax returns.  
  • The ROs send various letters while they work to resolve each assigned case. 
  • The ROs secure financial statements and can determine when a taxpayer is in financial hardship and should be placed in a non-collectible status. 
  • The ROs will take collection actions, like file liens and issue 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.  

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. 

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:

• Respond directly to the IRS Collection area contact 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 and create a payment plan. 
• Contact the IRS to set up a payment plan or discuss other ways to address your balance.If you are not assigned to ACS or Field Collection, you may discuss your balance and payment options by phone, call 800-829-1040 (individual) or 800-829-4933 (business), or the phone number in your notice. 

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.

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