Tax Collection Timeline

The IRS’ biggest weapon is fear and ignorance of the tax laws. All by IRS design, taxpayers face high levels of anxiety, stress and confusion when they face collection and/or enforcement action by the IRS. Below is information regarding the IRS’ collection efforts and timeline. The IRS classifies taxes assessed and not paid as a “Taxpayer Delinquent Account” in which your file will be in one of the six steps in the Taxpayer Delinquent Account collection cycle:

* Pre-Assessment: Tax liability is determined but not yet assessed. You can pursue an Offer in Compromise, Installment Agreement, and CNC status designation.

* IRS Service Center: This is the notice stage, whereby a statutory notice and demand letter is sent to the taxpayer. The final notice from the Service Center is the “Intent to Levy” notice.

* Automated Collection System: (also known as ACS) is a computer based auto-dialer collection system. In this escalated state ACS collectors will seek to aggressively discover a delinquent taxpayer’s financial profile, including income, expenses, and assets. Then formulating a blueprint to collect from you. Drexel Tax Advocates can immediately protect you from all ACS actions.

* Pending: Are the accounts that do not get directly routed to Field Officers but sit waiting, in order, based on the probability of collection and collectability of the liability.

* Collection Field: In this stage accounts are actively worked by Revenue Officers. Revenue Officers will aggressively and systematically attempt to contact and collect from delinquent taxpayers without concern for you welfare or your well being.

* Special Procedures: Cases of this nature require specialized attention, including bankruptcy, foreclosure, litigation, lien releases, wage garnishments lifted and other non-traditional efforts. Drexel Tax Advocates is recognized as the best in the nation in this area of expertise.