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Department of the Treasury
Internal Revenue Service
www.IRS.gov
Catalog Number 72692K

Publication 5341
(Rev. 12-2019)
The Taxpayer Roadmap
An Illustration of the Modern United States Tax System

The map below illustrates, at a very high level, the stages of a taxpayer's journey, from getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connections and overlaps and repetitions between stages. As you can see from its numerous twists and turns, the road to compliance isn't always easy to navigate. But we hope this map helps taxpayers find their way. A project of the Taxpayer Advocate Service. 

For more information visit TaxpayerAdvocate.irs.gov

TAXPAYER ADVOCATE SERVICE
YOUR VOICE AT THE IRS

KEY

Stops

The taxpayer roadmap uses the following icons before certain material.

@$6 Tax Notice
@$;$#d Notice/Letter Issued at This Stop
@$.<.> Automated Process
@$@<@> Action/Decision
@$- End/Case Closed
$"9 Process
@$;$= Decision Point
@$;$#c Choice

Lines

green Tax Preparation
light green Tax Return Processing
red Collection
orange Exam
purple Appeals
blue Litigation
light blue Private Debt Collection

90-DAY NOTICE OF DEFICIENCY

Notice Giving Taxpayer 90 Days to Petition Tax Court (150 Days If Outside United States)

Start

This is the start of the flowchart

Process (a)

@$6 90-Day Notice of Deficiency

Continue to Decision (1)

Decision (1)

@$;$= Taxpayer Petitions Tax Court

If Yes Continue to Process (b) purple

If No Continue to Process (c)

Process (b)

ASSESSMENT STATION

Continue to End

Process (c)

LITIGATION STATION

Continue to End

End

This is the end of the flowchart

MATH ERROR NOTICE
Start

This is the start of the flowchart

Process (a)

@$6 Math Error Notice

Continue to Decision (1)

Decision (1)

@$;$= Taxpayer Agrees With Adjustment

If Yes continue to Process (b)
If No Continue to Decision (2)

Decision (2)

@$;$= Taxpayer Requests Abatement of Adjustment Within 60 Days

If Yes continue to Process (c)
If No Continue to Process (b)

Process (b)

@$- Adjustment Remains in Place

Continue to End

Process (c)

@$@<@> Adjustment Abated

Continue to Process (d)

Process (d)

EXAM STATION

Continue to End

End

This is the end of the flowchart

Tax Return Preparation green
Start

This is the start of the flowchart

Process (a)

Taxpayer Begins Filling Process

Continue to Process (b)

Process (b)

$"9 Taxpayer Receives and Gathers Tax Information

Continue to Process (c)

Process (c)

$"9 Taxpayer Seeks Answers to Tax Questions

Continue to Connector (I)

Connector (I)

@$;$#c IRS.gov

@$;$#c IRS Tax Law Phone Line

@$;$#c IRS Forms and Publications

@$;$#c IRS Taxpayer Assistance Centers (TACs)

@$;$#c Tax Return Preparers

@$;$#c Tax Software

Continue to Decision (1)

Decision (1)

@$;$= Can Taxpayer File Return by Deadline

If Yes Continue to Process (d)
If No Continue to Process (e)

Process (d)

$"9 Taxpayer Prepares Return

Continue to Connector (II)

Process (e)

$"9 Taxpayer Files Extension for More Time

Continue to Decision (2)

Decision (2)

@$;$= Does Taxpayer Owe

If Yes Continue to Process (f)
If No Continue to Process (d)

Process (f)

$"9 Taxpayer Estimates Due and Submits Payment

Continue to Process (d)

Connector (II)

@$;$#c Paid Return Preparer

@$;$#c Commercial Tax Software

@$;$#c Free File/Free File Fillable Forms

@$;$#c Volunteer Income Tax Assistance/Tax Counseling for the Elderly

Decision (3)

@$;$= File Electronically or Paper

@$@<@> Taxpayer Files Return on Paper Continue to Process (g)
@$@<@> Taxpayer e-files Return Continue to Decision (4)

Decision (4)

@$;$= Return Passes Filters 

If Yes continue to $"9 PROCESSING STATION
If No continue to Process (h)

Process (g)

$"9 Taxpayer Mails Return

Continue to $"9 PROCESSING STATION

Process (h)

$"9 Return Rejected

Continue to @$@<@> Taxpayer Address e-File Errors and Refiles

$"9 PROCESSING STATION

$"9 RETURN IS ACCEPTED FOR PROCESSING

Continue to End

End

This is the end of the flowchart

Tax Return Processing light green

This section contains two separate flowcharts that both start at the Processing Station and End at the Assessment Station.

Start

This is the start of the flowchart

$"9 PROCESSING STATION

$"9 RETURN IS ACCEPTED FOR PROCESSING

Continue to Process (a)

Process (a)

$"9 Refund Claim

Continue to Connector (I)

Connector (I)

@$.<.> ID Theft Filters

Continue to Decision (1)

Decision (1)

@$;$= Identity Verified

If Yes Continue to Decision (2)
If No Continue to @$- Process (b)

@$- Process (b)

$"9 Return Processing Stopped, Notice Issued.

@$;$#d Letter 5216C

Continue to End

Decision (2)

@$;$= Were Errors Found on Return

@$;$#d Letter 12C

If Yes continue to Connector (II)
If No continue to Process (c)

Process (c)

$"9 IRS Posts Return

Continue to Connector (III)

Connector (II)

@$.<.> IRS Corrects Errors and Posts Return

@$6 IRS Issues Math Error Notice @$;$#d CP12

Continue to Connector (III)

Connector (III)

@$.<.> Return Reviewed by IRS for Questionable Refundable Credits

Continue to Decisions (3) and (4)

Decision (3)

@$;$= Did Questioned Credits Get Verified (Automated Questionable Credits)

If Yes Continue to ASSESSMENT STATION
If No Continue to Connector (IV)

Decision (4)

@$;$= Were Wages and Withholding Verified

@$;$#d CP05A

If Yes Continue to ASSESSMENT STATION
If No Continue to Connector (V)

Connector (IV)

@$6 90-Day Notice of Deficiency @$;$#d Letter 3219C

@$.<.> Account Adjusted

Continue to ASSESSMENT STATION

Connector (V)

@$.<.> Account Adjusted

@$6 Notice of Claim Disallowance

Continue to ASSESSMENT STATION

ASSESSMENT STATION

$"9 TAXPAYER'S BALANCE IS ASSESSED OR SENT TO EXAM

Continue to End

End

This is the end of the flowchart

Start

This is the start of the flowchart

$"9 PROCESSING STATION

$"9 RETURN IS ACCEPTED FOR PROCESSING

Continue to Process (a)

Process (a)

$"9 Balance Due Return

Continue to Connector (I)

Connector (I)

@$.<.> No ID Theft Filters

Continue to Decision (1)

Decision (1)

@$;$= Were Errors Found on Return

@$;$#d Letter 12C

If Yes continue to Connector (II)
If No continue to Process (b)

Process (b)

$"9 IRS Posts Return

Continue to ASSESSMENT STATION

Connector (II)

@$.<.> IRS Corrects Errors and Posts Return

@$6 IRS Issues Math Error Notice @$;$#d CP11

Continue to ASSESSMENT STATION

ASSESSMENT STATION

$"9 TAXPAYER'S BALANCE IS ASSESSED OR SENT TO EXAM

Continue to End

End

This is the end of the flowchart

ASSESSMENT STATION

$"9 TAXPAYER'S BALANCE IS ASSESSED OR SENT TO EXAM
The assessment station has six starting points. Point one leads straight to the red Collection Station. Point two leads straight to the orange Exam Alternatives Station. Point three leads straight to the orange Screening Station. The last three points correspond to the green Tax Return Processing and are formatted as the flowchart below.

Start

This is the start of the flowchart

Process (a)

$"9 Refund Due to Taxpayer

Continue to Process (b)

Process (b)

$"9 IRS Offsets for IRS Debts

@$;$#d CP49

Continue to Process (c)

Process (c)

$"9 Bureau of Fiscal Service (BFS) Offsets for Non-Tax Debts

Continue to Process (d)

Process (d)

@$- Refund, If Any, Issue to Taxpayer

Continue to End

Decision (1)

$"9 Balance Due to IRS by Taxpayer Continue to Decision (2)
$"9 No Refund or No Balance Due Continue to Process (e)

Process (e)

@$- No Further Action

Continue to End

Decision (2)

@$;$= Does Taxpayer Pay Balance Due

If Yes Continue to Process (e)
If No Continue to Collection red Connector (I)

Collection red Connector (I)

@$6 Notice of Tax Due and Demand for Payment

@$;$#d CP14

Continue to Decision (3)

Decision (3)

@$;$= Balance Paid

If Yes Continue to Decision (4)
If No Continue to Decision (5)

Decision (4)

@$;$= Taxpayer Requests Refund

If Yes Continue to EXAM ALTERNATIVES STATION orange
If No Continue to Process (f)

Process (f)

@$- Case Closed

Continue to End

Decision (5)

@$;$= Notice of Lien Filed and Right to Collection Due Process Hearing

$"9 Taxpayer Disagrees With Assessed Amount Continue to EXAM ALTERNATIVES STATION orange
$"9 IRS Sends Taxpayer Collection Notices Continue to Connector (II)
@$;$#d CP504 or CP504B or CP503 or CP501

Connector (II)

@$@<@> Taxpayer Calls IRS to Discuss Collection Alternatives

Continue to COLLECTION ALTERNATIVES STATION

End

This is the end of the flowchart

Exam orange

The screening station has three starting points listed as Processes (a), (b) and (c)

Start

This is the start of the flowchart

SCREENING STATION

$"9 RETURN OR CLAIM IS SCREENED FOR EXAM

Continue to Processes (a), (b), and (c)

Process (a)

$"9 Correspondence Exam

Continue to Decision (1)

Process (b)

$"9 Office Exam

Continue to Connector (I)

Process (c)

$"9 Field Exam

Continue to Connector (I)

Connector (I)

@$6 Letter Notifying Taxpayer of Audit With Request for Additional Information

Continue to Process (d)

Process (d)

$"9 Appointment Scheduled

Continue to Connector (II)

Connector (II)

@$6 Appointment Confirmation

Continue to Connector (III)

@$;$= Decision (1)

@$6 Initial Contact Combined With 30-Day Letter and Report @$;$#d Letter 566 B

Continue to Decision (2)

@$6 Exam Letter Notifying Taxpayer of Audit With Request for Additional Information @$;$#d Letter 566S

Continue to Connector (III)

Connector (III)

@$;$= Taxpayer Provides Documentation

@$;$#d Letter 692 or Letter 1020(DO)

Continue to Decision (3)

Decision (2)

@$@<@> Taxpayer Provides Documentation That IRS Fully or Partially Accepts

If Yes Continue to Decision (3)
If No Continue to Decision (4)

Decision (3)

@$;$= IRS Fully Accepts Taxpayer Documentation

If Yes Continue to Process (e)
If No Continue to Connector (IV)

Process (e)

@$- No Changed in Tax (With or Without Adjustments)

@$;$#d Letter 3402

Continue to End

Connector (IV)

@$6 Audit Report/Letter Giving Taxpayer 30 Days to Respond

@$;$#d Letter 525 or Letter 915

Continue to Decision (4)

Decision (4)

@$;$= Taxpayer Agrees With Proposed Changes

If Yes Continue to Process (f)
If No Continue to Decision (5)

Process (f)

$"9 Payment Options

Continue to ASSESSMENT STATION

Decision (5)

@$;$= Taxpayer Requests Appeals Conference
If Yes Continue to APPEAL STATION purple
If No Continue to Connector (V)

Connector (V)

@$6 90-Day Notice of Deficiency

@$;$#d Letter 3219 or Letter 531

Continue to Decision (6)

Decision (6)

@$;$= Taxpayer Timely Petitions Tax Court

If Yes Continue to LITIGATION STATION blue
If No Continue to ASSESSMENT STATION

ASSESSMENT STATION

$"9 TAXPAYER'S BALANCE IS ASSESSED OR SENT TO EXAM

Continue to End

End

This is the end of the flowchart

EXAM ALTERNATIVES STATION

$"9 TAXPAYER DISAGREES WITH ASSESSMENT

Continue to Decision (1)

Decision (1)

@$@<@> Tax is Paid Continue to Process (a)
@$@<@> Tax is Not Paid Continue to Process (b)

Process (a)

$"9 Claim for Refund

Continue to Process (c)

Process (b)

$"9 Innocent Spouse Claim

Continue to Process (d)

Process (c)

$"9 Innocent Spouse Claim

Continue to End

Process (d)

$"9 Audit Reconsideration

Continue to Process (e)

Process (e)

$"9 Offer in Compromise (Doubt As to Liability)

Continue to End

End

This is the end of the flowchart

Litigation blue

The litigation station has four starting points listed as Processes (a), (b), (c), and (d)

Start

This is the start of the flowchart

LITIGATION STATION

$"9 FILED BY TAXPAYER

Continue to Processes (a), (b), (c), and (d)

Process (a)

@$6 90-Day Notice of Deficiency

@$;$#d Letter 3219 or Letter 5088 or Letter 3288 or Letter 3193

Continue to Connector (I)

Connector (I)

@$@<@> Taxpayer Files Tax Court Petition

Continue to Decision (1)

Process (b)

$"9 General Claims Taxpayer Can Bring

Examples Including:

• Innocent Spouse Claim
• Review of Collection Due Process Determination
• Request for Interest Abatement
• Administrative Costs

Continue to Connector (I)

Process (c)

@$6 Notice of Refund Claim Disallowance or 6 Months Since Refund Claim Filed

@$;$#d Letter 105C

Continue to Connector (II)

Connector (II)

@$@<@> Taxpayer Files Complaint in Court

Continue to Connector (III)

Process (d)

@$@<@> Taxpayer Files for Bankruptcy in Federal Court

Continue to Connector (III)

Connector (III)

@$@<@> Federal Court Decision

Continue to Decision (3)

Decision (1)

@$;$= Previous IRS Appeal

If Yes Continue to Connector (IV)
If No Continue to Process (e)

Connector (IV)

@$@<@> Tax Court Decision

Continue to Decision (3)

Process (e)

$"9 Appeals Consideration

@$;$#d Letter 970

Continue to Decision (2)

Decision (2)

@$;$= Case Settled

If Yes Continue to Decision (4)
If No Continue to Connector (IV)

Decision (3)

@$;$= Taxpayer Owes Tax and Does Not Appeal Continue to COLLECTION STATION red
@$;$= Taxpayer Prevails and Government Does Not Appeal Continue to End
@$;$= Taxpayer or Government Appeals Continue to Process (f)

Decision (4)

Taxpayer Owes Tax

If Yes Continue to COLLECTION STATION red
If No Continue to End

Process (f)

$"9 Federal Appeals Court

Continue to Decision (5)

Decision (5)

@$;$= Taxpayer Owes Tax and Does Not Appeal Continue to COLLECTION STATION red
@$;$= Taxpayer Prevails and Government Does Not Appeal Continue to End
@$@<@> Tax Assessed Continue to Connector (V)

Connector (V)

@$;$= Taxpayer or Government Appeals

Continue to Decision (6)

Decision (6)

@$;$= United States Supreme Court

@$;$= Taxpayer Owes Taxes Continue to ASSESSMENT STATION light green
@$;$= Taxpayer Prevails Continue to End

End

This is the end of the flowchart

Collection red

Within the Collection Section there is a small $"9 PRIVATE DEBT COLLECTION process. There are three branches leading directly from the private debt collection starting point. Each branch is light blue The first leads to $"9 Case Returns to IRS or IRS Recalls Case, the second leads to two endpoints @$- Installment Agreement and @$- Full Payment, and the third leads to Process (b) at the Collection Sorting Station.

Start

This is the start of the flowchart
The sorting station has four starting points listed as Processes (a), (b), (c), and (d)

SORTING STATION

$"9 IRS CATEGORIZES TAXPAYER'S CASE

Continue to Processes (a), (b), (c), and (d)

Process (a)

$"9 Field Collection

Continue to Connector (I) or Decision (1)

Process (b)

$"9 Case Not Assigned (Shelved)

Continue to Process (a), PRIVATE DEBT COLLECTION light blue or Connector (I)

Process (c)

$"9 Case Waiting for Assignment (Queue)

Continue to Connector (I)

Process (d)

$"9 Automated Collection System

Continue to Connector (II)

Connector (I)

@$;$#d CP49

Continue to Connector (II) or Process (a)

Connector (II)

@$.<.> Refund From Another Year Applied to Debt

Continue to Decision (1)

Decision (1)

$"9 Notice of Federal Tax Lien Filed (in Public Records) Continue to Connector (III)

@$6 Notice of Intent to Levy and Right to Collection Due Process Hearing

@$;$#d Letter 1058 or Letter 3172

Continue to Decision (2)

Connector (III)

@$;$#d Letter 1058 or Letter 3172

Continue to Decision (2)

Decision (2)

@$;$= Taxpayer Requests:

• Collection Due Process (CDP) Hearing (Within 30 Days);
• Equivalent Hearing (Within 1 Year); or
• Collection Appeals Program (CAP)

If Yes Continue to APPEAL STATION purple
If No Continue to COLLECTION STATION red

APPEAL STATION purple

$"9 TAXPAYER FILES APPEAL OR CLAIM REQUEST

Continue to End

COLLECTION STATION red

$"9 COLLECTION ACTIONS

@$;$#d Letter 5972C or Letter 16

Continue to End

End

This is the end of the flowchart

Start

This is the start of the flowchart

COLLECTION STATION

$"9 COLLECTION ACTIONS

@$;$#d Letter 5972C or Letter 16

Continue to Process (a)

Process (a)

$"9 Levy/Seizure of Assets

Continue to Decision (1)

Decision (1)

@$;$= Taxpayer Requests Collection Appeals Program

If Yes Continue to APPEAL STATION purple
If No Continue to COLLECTION ALTERNATIVE STATION red

APPEAL STATION purple

$"9 TAXPAYER FILES APPEAL OR CLAIM REQUEST

Continue to End

COLLECTION ALTERNATIVES STATION

$"9 TAXPAYER COLLECTION ALTERNATIVES

Continue to End

End

This is the end of the flowchart

Start

This is the start of the flowchart

COLLECTION ALTERNATIVES STATION

$"9 TAXPAYER COLLECTION ALTERNATIVES

Continue to Decision (1)

Decision (1)

@$@<@> Levy Relief

$"9 Wrongful Levy Continue to Process (a)
@$@<@> Installment Agreement/Partial Pay Installment Agreement @$;$#d CP523 or CP521 Continue to Connector (I)

Process (a)

$"9 Levy Release (With Economic Hardship)

Continue to Process (b)

Process (b)

$"9 Return of Levy Proceeds

Continue to End

Connector (I)

@$@<@> Currently Not collectible

Continue to Connector (II)

Connector (II)

@$@<@> Bankruptcy (Insolvency)

Continue to LITIGATION STATION blue or Connector (III)

Connector (III)

@$@<@> Taxpayer Disagrees With Assessed Amount

Continue to EXAM ALTERNATIVES STATION orange or Connector (IV)

Connector (IV)

@$@<@> Pay Tax Due in Full

Continue to Connector (V)

Connector (V)

@$@<@> Offer in Compromise

Continue to Process (c) or Connector (VI)

Process (c)

$"9 Doubt As to Liability

Continue to EXAM ALTERNATIVES STATION orange or Process (d)

Process (d)

$"9 Doubt As to Collectability

Continue to Process (e)

Process (e)

$"9 Effective Tax Administration (Equity, Public Policy, Economic Hardship)

Continue to End

Connector (VI)

@$@<@> Lien Relief

Continue to Process (f)

Process (f)

$"9 Withdrawal of Notice of Federal Tax Lien

Continue to Process (g)

Process (g)

$"9 Lien Discharge

Continue to Process (h)

Process (h)

$"9 Lien Subordination

Continue to Process (i)

Process (i)

$"9 Lien Release

Continue to End

End

This is the end of the flowchart

Appeals purple

There are three separate flowcharts that start from the APPEAL STATION.

Start

This is the start of the flowchart

Process (a)

$"9 Taxpayer Files Collection Appeals Program (CAP) Request

@$;$#d Letter 3171, Letter 3886, Letter 3177, Letter 4052/2272C, Letter 5259/2272C, Letter 2975, CP523, Letter 5603, Letter 4205, Letter 4027, Letter 4711, Letter 3975, Letter 1058

Continue to Process (b)

Process (b)

$"9 Appeals Conference

Continue to Process (c)

Process (c)

@$;$= Appeals Determination

@$;$#d Letter 5100

Continue to COLLECTION STATION red or COLLECTION ALTERNATIVES STATION red

End

This is the end of the Flowchart

Start

This is the start of the flowchart

Process (a)

@$@<@> Taxpayer Files Collection Due Process (CDP) Hearing Request Within 30 Days of CDP Notice

Continue to Process (c)

Process (b)

@$@<@> Taxpayer Files Equivalent Hearing Request Within 1 Year of CDP Notice

Continue to Process (c)

Process (c)

$"9 Face-to-Face or Telephone Conference

@$;$#d Letter 4837

Continue to Process (d)

Process (d)

$"9 Appeals Considers:

• Were All Administrative/Legal Requirements Followed
• Collection Alternatives
• Innocent Spouse Relief
• Balancing Test - Whether Government's Interest in Efficiently Collecting Tax Is No More Intrusive Than Necessary

Continue to Decision (1)

Decision (1)

@$6 Appeals Issues Collection Due Process Determination Letter Continue to Decision (2)
@$;$#d Letter 3193
@$6 Appeals Issues Equivalent Hearing Letter Continue to Decision (3)
@$;$#d Letter 3210

Decision (2)

@$@<@> Appeals Does Not Agree With Taxpayer Continue to Decision (4)
@$@<@> Appeals Agrees With Taxpayer Continue to End
@$;$#d Form 12257

Decision (3)

@$@<@> Appeals Agrees With Taxpayer Continue to End
@$;$#d Form 12256
@$@<@> Appeals Does Not Agree With Taxpayer Continue to COLLECTION STATION red

Decision (4)

@$@<@> Taxpayer Files Petition Within 30 Days of Collection Due Process (CDP) Determination Letter

If Yes Continue to LITIGATION STATION blue
If No Continue to COLLECTION STATION red or COLLECTION ALTERNATIVES STATION red

End

This is the end of the flowchart

Start

This is the start off the flowchart

Process (a)

@$@<@> Taxpayer Appeals Refund Claim Denial

Continue to Process (b)

Process (b)

$"9 Appeals Considers Refund Claim

Continue to Decision (1)

Decision (1)

@$;$= Appeals Agrees With Taxpayer @$;$#d Letter 1278 or Letter 2682

If Yes Continue to End
If No Continue to Process (c)

Process (c)

@$6 Notice of Partial or Full Claim Disallowance @$;$#d Letter 1277

Continue to Decision (2)

Decision (2)

@$;$= Taxpayer Files Complaint in Court

If Yes Continue to LITIGATION STATION blue
If No Continue to End

End

This is the End of the flowchart

Start

This is the start of the flowchart

Process (a)

@$@<@> Taxpayer Protests 30-Day Letter @$;$#d Letter 5157 or Letter 3324

Continue to Process (b)

Process (b)

$"9 Face-to-Face or Telephone Conference @$;$#d Letter 965 or Letter 966 or Letter 5248

Continue to Process (c)

Process (c)

$"9 Appeals Considers Risk of Going to Court (Hazards of Litigation)

Continue to Decision (1)

Decision (1)

@$@<@> Appeals Agrees With Taxpayer Continue to End
@$;$#d Letter 913
@$;$= Taxpayer Agrees With Appeals Continue to Process (d) or Process (e)
@$;$#d Letter 913

Process (d)

@$@<@> Tax Assessed

Continue to COLLECTION STATION red

Process (e)

@$;$= No Agreement or Partial Agreement

Continue to Process (f) or Process (g)

Process (f)

@$6 90-Day Notice of Deficiency @$;$#d Letter 894

Continue to Decision (2)

Decision (2)

@$;$= Taxpayer Timely Petitions

If Yes Continue to LITIGATION STATION blue
If No Continue to ASSESSMENT STATION or APPEAL STATION

Process (g)

@$;$= Settlement With Reservations (Partial Agreement With Unresolved Issues)

Continue to ASSESSMENT STATION or APPEAL STATION

End

This is the end of the flowchart

<Page 2>

Glossary

90-Day Notice of Deficiency Letter issued to the taxpayer providing 90 days to file petition in the U.S. Tax Court for review.
Account Adjusted Adjustment made to an account, increasing or decreasing tax, penalties, or interest.
Action to Enforce Levy Lawsuit submitted by the IRS to encourage a person or business to turn over levy proceeds or be held liable for the funds requested.
Agreed Claim Exam or Appeals accepts a taxpayer's refund claim.
Alternatives Station: Taxpayer Collection Alternatives Options for resolving balance due accounts and delinquent tax returns. 
Alternatives Station: Taxpayer Disagrees With Assessed Amount A taxpayer disagrees with the changes from an audit or IRS-created tax return.
Appeals Agrees With Taxpayer When Appeals and a taxpayer agree regarding the treatment of an item.
Appeals Conference Conference with a technical Appeals employee to discuss IRS actions to resolve the tax liability.
Appeals Does Not Agree With Taxpayer A taxpayer contests the amount the IRS has determined is owed.
Appointment Confirmation Letter confirming the time and place of the examination appointment and documents needed.
Appeals Considers Refund Claim Claim filed by a taxpayer on an amended return showing an overpayment of tax.
Appeals Considers Risk of Going to Court (Hazards of Litigation) Consideration of risks to the government when considering a tax determination.
Appeals Determination Includes verification of laws or administrative procedures, issues raised by taxpayer, and the balancing test.
Appeals Issues Collection Due Process Determination Letter A taxpayer's opportunity to contest Appeals determination before tax court.
Appeals Issues Equivalent Hearing Letter Advises of Appeal decision; does not provide for judicial review.
Appeal Station Taxpayer Files Appeal or Claim Request A taxpayer requests Collection Due Process (CDP) hearing in response to IRS publicly filed lien or notice of intent to levy.
Appointment Scheduled Letter informing taxpayers their return is under audit, scheduling an audit appointment and requesting documentation. 
Assessment Station Taxpayers Balance Is Assessed The IRS assesses any applicable tax, penalty, and interest owed by the taxpayer.
Audit Report - Letter Giving Taxpayer 30 Days to Respond Statement from the IRS explaining proposed adjustments by examination; provides taxpayer 30 days to respond.
Automated Collection System (ACS) Call site-based collection department that issues notices and answers taxpayer inquiries to resolve balance due accounts.
Balance Due on Account The outstanding amount a taxpayer owes on an account.
Balance Due to IRS by Taxpayer A tax return has met all the requirements and is accepted for processing.
Bankruptcy / Insolvency A taxpayer files a petition in bankruptcy court. Insolvency is the inability to pay a debt as it becomes due.
Case Closed Tax paid in full or agreement made to satisfy a balance due.
Case Not Assigned (Shelved) Cases not currently assigned but at any time could be assigned to Automated Collection System (ACS), Field Collection, or Private Debt Collection (PDC).
Case Waiting for Assignment (Queue) Cases waiting to be assigned to ACS or Field Collection.
Collection Appeals Program (CAP) Available for Collection cases, a taxpayer can request Appeals conference before or after collection action is taken but cannot go to tax court if they disagree with the Appeals decision.
Collection Station: Collection Actions IRS is actively working to collect taxpayers' overdue tax balance and secure delinquent past year(s) tax returns.
Correspondence Exam IRS conducts the audit through the mail.
Currently Not Collectible A taxpayer and the IRS agree the tax is owed but a taxpayer cannot pay due to their current financial situation. 
Equivalent Hearing (Request Within 1 Year) Available for Collection cases; taxpayer cannot go to tax court if they disagree with the Appeals decision.
Exam The compliance function within the IRS that conducts audits of taxpayers' returns and proposes adjustments to corrections. 
Exam Letter Notifying Taxpayer of Audit With Request for Additional Information Letter telling a taxpayer their return is under audit and additional documentation is needed.
Face-to-Face / Telephone Conference Conference with Appeals on the telephone or in person.
Federal Appeals Court The United States Court of Appeals that has jurisdiction to review the decisions of other courts.
Field Collection A Revenue Officer personally visits a taxpayer to resolve balance due accounts and delinquencies.
Field Exam The IRS goes to a taxpayer's residence or business to conduct the audit.
Foreclosure of Tax Lien A Revenue Officer files a lawsuit to enforce a federal tax lien for specific assets/property for collection.
Free File / Free File Fillable Forms Software used by taxpayers to prepare and file individual income tax returns for free.
General Claims a Taxpayer Can Bring A taxpayer may seek court review of IRS actions other than when the IRS has asserted a deficiency.
How to Address a Levy The IRS may consider releasing a levy if it was wrongfully issued or creates an economic hardship for the taxpayer.
IRS Posts Return A taxpayer has passed authentication and the return is posted to Master File.
Initial Contact Combined With 30-Day Letter and Audit Report Letter informing the taxpayer their return is under audit and providing an audit report adjusting items in question. The taxpayer has 30 days to provide supporting documents and request an appeal. 
Installment Agreement Option for a payment plan if a taxpayer cannot pay taxes in full when it is due; plan is agreed to by IRS.
IRS Forms and Publications Free online resources available to taxpayers to prepare their tax returns.
IRS Sends Taxpayer Collection Notices A taxpayer receives notices of balance due, request for payment, and IRS intent to levy if payment is not received.
IRS Tax Law Phone Line IRS phone line taxpayers can call to ask general or tax law questions during filing season.
IRS Taxpayer Assistance Centers (TACs) Centers to provide in-person tax law assistance to a taxpayer during the filing season that require an appointment.
IRS.gov Official website of the IRS that provides a range of information, forms, worksheets, and links on all tax-related topics.
Levy Release (With Economic Hardship) A levy that is released because it was preventing the taxpayer from meeting basic, reasonable living expenses.
Levy / Seizure of Assets IRS-initiated process to obtain income and/or other assets of a taxpayer to apply toward a tax liability.
Lien Relief Under certain conditions, taxpayers may request the withdrawal, subordination, or release of a lien. 
Litigation The process of resolving disputes by filing or answering a complaint through the tax court system.
No Agreement / Partial Agreement Only specific items are agreed on and processed by Appeals. A 90-day letter is issued on unagreed items.
No Change in Tax (With or Without Adjustments) The IRS completes an examination of a taxpayer's return and accepts or adjusts the account, without a change to the tax amount. 
Notice of Federal Tax Lien Filed (in Public Records) Document filed with the local recording office that identifies tax liabilities owed by the taxpayer; establishes the government's priority rights against certain other creditors. 
Notice of Intent to Levy and Right to Collection Due Process Hearing A notice sent to a taxpayer stating overdue taxes are not paid and the IRS intends to levy/seize income and/or other assets.
Notice of Lien Filed and Right to Collection Due Process Hearing A notice sent to a taxpayer stating the IRS publicly filed a notice of tax lien for unpaid taxes.
Notice of Tax Due and Demand for Payment Taxpayer receives notice to pay because they owe money on unpaid taxes.
Offer in Compromise An agreement between a taxpayer and IRS for a taxpayer to pay less than the full amount owed.
Office Exam A taxpayer goes into an IRS office for the audit.
Paid Return Preparer An individual hired by taxpayers to prepare their federal tax return.
Partial Pay Installment Agreement An agreement between a taxpayer and the IRS to make payments on their liability based on their current financial situation that will not fully pay the balance.
Pay Tax Due in Full A taxpayer pays federal tax due, in full.
Payment Options (Exam) The IRS will typically discuss payment options with taxpayers prior to the assessment of additional tax.
Private Debt Collection (PDC) The IRS contracts with Private Collection Agencies to help collect certain overdue federal tax debts.
Reduce Assessment to Judgment A lawsuit to obtain a court judgment thereby extending the time the IRS can collect from a taxpayer's assets.
Refund From Another Year Applied to Tax Debt The IRS applied all or part of taxpayer's refund to pay another tax debt.
Return Mailed A return is completed and sent by mail to the IRS for processing.
Screening Station Return or Claim Is Screened for Exam Tax returns are compared to similar returns, reviewed for entries, issues, or transactions under audit.
Sorting Station: IRS Categorizes Taxpayer's Case The IRS categorizes taxpayers’ cases with taxes due and routes them to ACS, Field Collection, Queue, or Shelved.
Statute of Limitations on Assessments The government must generally assess tax within a certain period, usually three years after a tax return is filed.
Taxpayer Estimates Tax Due and Submits Payment Taxpayers estimate what they owe when filing an extension and submit payment.
Tax Court Decision Once the court determines its findings and conclusions, the decision becomes final 90 days after entered unless there is an appeal.
Tax Return Preparers An individual hired by taxpayers to prepare and sometimes file their taxes.
Tax Software Software used by taxpayers to prepare and file returns either by mail or electronically.
Taxpayer Agrees With Proposed Changes A taxpayer has signed the examination report in agreement with proposed examination changes.
Taxpayer Calls IRS to Discuss Collection Alternatives A taxpayer and the IRS discuss options to pay a tax debt.
Taxpayer Claims Refund A taxpayer seeks a refund of taxes that have been overpaid.
Taxpayer Disagrees With Assessed Amount A notice is sent to the taxpayer about changes on a return due to an audit or IRS-created return that the taxpayer does not agree with.
Taxpayer Does Not Petition Tax Court Hearing A taxpayer has not petitioned the U.S. Tax Court in dispute of proposed IRS adjustments to their return.
Taxpayer Files Collection Due Process (CDP) Hearing Request Within 30 Days of CDP Notice Available for Collection Cases, taxpayers can petition Tax Court if they disagree with the Appeals decision.
Taxpayer Files Extension for More Time If taxpayers cannot file by the due date of the return, they can request an extension of time to file on an IRS tax form.
Taxpayer Timely Files Innocent Spouse Claim A taxpayer timely files for relief from additional tax owed due to his or her spouse or former spouse failing to report income or other return information properly. 
Taxpayer Files Petition Within 30 Days of Collection Due Process (CDP) Determination Letter Action that allows a taxpayer the opportunity to appeal the collection action and continue to Tax Court if the taxpayer disagrees with the Appeals decision.
Taxpayer Pays Taxes The examination is concluded, the taxpayer chooses to pay, or make arrangements to pay, balance due.
Taxpayer Protests 30-Day Letter A taxpayer's written response detailing the reason they do not agree to the audit adjustment and requests the case move to Appeals. 
Taxpayer Provides Documentation or Requested Information A taxpayer provides documents requested either before or during the examination to support amounts on tax return.
Taxpayer Requests Audit Reconsideration Process used by the IRS when the taxpayer disagrees with the results of an audit of a tax return; taxpayers can request an audit reconsideration when the balance due from the audit remains unpaid.
Taxpayer Requests Collection Due Process Hearing Within 30 Days A taxpayer can complete a form to request a hearing with Appeals after receiving a Notice of Federal Tax Lien Filing, Notice of Intent to Levy, or Notice of Levy. The Process provides taxpayers the right to petition Tax Court, if they disagree with the decision. 
Taxpayer Requests Refund A taxpayer requests refund/abatement of interest, penalties, overpaid tax, and/or additional tax. 
Taxpayer Seeks Answers to Tax Questions A taxpayer uses one of the multiple options available to them to try to find answers to their tax questions.
Taxpayer Timely Files a Request for Refund A taxpayer, who disagrees with the examination changes and paid the tax due, requests a refund.
Taxpayer Timely Files Innocent Spouse Claim Provides relief from paying tax, interest, and penalties if a spouse or former spouse improperly reported or omitted items on a jointly filed tax return. 
Taxpayer Timely Petitions Tax Court Hearing A taxpayer has filed a petition with the U.S. Tax Court within the prescribed timeframe. 
Taxpayer Does Not Respond A taxpayer does not respond or sign the examination report in agreement with examination changes.
Taxpayer Files Complaint in Court A taxpayer pays the tax and seeks a refund in Federal Court.
Taxpayer Files Tax Court Petition Tax Court will review the Appeals decision.
Volunteer Income Tax Assistance / Tax Counseling for the Elderly VITA/TCE is an organization that provides free basic income tax return preparation to taxpayers who meet certain criteria. 

Commonly Issued Notices

Most commonly issued notices by volume per station.

Appeals purple

1 Letter 5157, Non-docketed Acknowledgment & Conference
2 Letter 3324, Proposal to Taxpayer Requesting Penalty Appeal
3 Letter 965, Conference Scheduled - Non-Docketed Case
4 Letter 966, Conference Letter Non-Docketed Case
5 Letter 5248, Introduction to Rapid Appeals Process

Appeals (Collection Due Process) purple

1 Letter 5100, CAP Closing Letter 
2 Letter 1058, Notice of Intent to Levy and Notice of Your Right to a Hearing
3 Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing
4 Letter 4837, Substantive Contact Uniform Acknowledgment Letter
5 Letter 3193, Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330

Collection red

1 CP14, Notice, Balance Due $5 or More, No Math Error 
2 CP504, Notice, Final Notice - Balance Due
3 CP49, Notice, Overpayment Adjustment - Offset 
4 Letter 5972C, Automated Collection System Text Chat 
5 CP504B, Notice, Final Notice - Balance Due 

Tax Return Processing light green

1 Letter 5216C, Taxpayer Cannot Authenticate
2 Letter 12C, Individual Return, Incomplete Processing 
3 CP12, Math Error, Overpayment of $1 or More
4 Letter 4800C, Questionable Credits
5 CP05A, Information Regarding Your Refund

Exam orange

1 Letter 2202, 2205A, 566S, Initial Contact Letter Informing Taxpayer of Audit
2 Letter 566B, Initial Contact Letter - 30-Day Combo
3 Letter 692, Request for Consideration of Additional Findings
4 Letter 525, General 30-Day Letter
5 Letter 3219, Notice of Deficiency

Litigation blue

1 Letter 3193, Notice of Determination Concerning Collection Action(s) Under Sections 6320 and/or 6330
2 Letter 105C, Claim Disallowed
3 Letter 3219, Notice of Deficiency
4 Letter 5088, Requesting Spouse Final Determination Letter-Disallowed
5 Letter 3288, Final Appeals Determination to Requesting Spouse

Who We Are

TAS is an independent organization within the IRS that can help protect your taxpayer rights. We can offer you help if your tax problem is causing a hardship, or you've tried but haven't been able to resolve your problem with the IRS. If you qualify for our assistance, which is always free, we will do everything possible to help you.

TAXPAYER ADVOCATE SERVICE
YOUR VOICE AT THE IRS

Visit TaxpayerAdvocate.irs.gov or call 1-877-777-4778

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