Automated
Collection System
(ACS)
ACS Mission
It is the mission of ACS to collect delinquent
taxes and returns through the fair and
equitable application of the tax laws,
including the use of enforcement tools when
appropriate, and provide education to
customers to ensure future compliance.
October 2010
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What Is ACS?
ACS is a computerized system that maintains:

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Taxpayer Delinquent Account (TDA) - Balancedue accounts; and
Taxpayer Delinquent Investigation (TDI) - Return
delinquency investigations.
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Service Center Balance Due
Notice Routine
MF Notice
Status XX
CP501
Status XX
CP503
Status XX
CP504
Status XX
TDA
October 2010
Status XX
Status XX
Status XX
ACS
Queue
Field
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National Call Router in Atlanta:
W&I Call Sites (1-800-829-7650)
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National Call Router in Atlanta:
SBSE Call Sites (1-800-829-3903)
IA
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Predictive Dialer


The Predictive Dialer system calls the
taxpayer’s or representative’s number(s).
If someone answers, the call is transferred
to the next available agent in the Buffalo NY
callsite.
If the call is picked up via voicemail, a
message is left for a callback.
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ACS Support Sites
Two ACS Support Sites handle all correspondence
(paper) generated by the W & I ACS Call Sites. Austin’s
support site is Fresno. The other site is Kansas City.
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ACS Actions

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Issues
 Letters
 Levies
 Liens
History Codes
Scheduled follow-up dates
Documented case comments
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Notification

We are required by law to notify taxpayers in
writing at least annually about balance due
accounts
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Enforcement Actions
ACS employees issue two types of
enforcement actions:
 Notice
of Levy
 Notice
of Federal Tax Lien
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Required Notices
Before a property can be levied, the taxpayer
must be sent certain notices:
 Notice
and Demand (CP501)
 Notification
of Third Party Contact
 Notice
of Intention to Levy and Notice of
Taxpayer’s Right to a Due Process (CDP)
Hearing (LT11)
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Automated Levy Program (ALPs)

State Income Tax Levy Program (SITLP)

Federal Payment Levy Program (FPLP)

Alaska Permanent Fund Dividend Program
(AKPFD)
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FPLP
 OPM
retirement income
 Miscellaneous vendor payments
 Travel advances and reimbursements
 Federal salaries
 Social Security Administration (SSA) benefits
(not Supplemental Security Income—SSI)
 Federal contractor/vendor payments
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Notice of Federal Tax Lien (NFTL)

Document filed in accordance with state law to
make the liability public, and to protect the
government’s interest.

A claim on an individual’s property for payment or
satisfaction of a debt, obligation, or duty.
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Lien Requirements

A Federal Tax Lien is created when:
 Assessment is made
 Demand for payment has been made
 Taxpayer has neglected or refused to pay
(within 10 days)
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Required Lien Filing
Case closures:


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October 2010
Installment Agreements
Currently Not Collectible
 Unable to Contact
 Unable to Locate
 Hardship
Reassignments to the Queue
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Appeals

Collection Due Process (CDP)

Collection Appeals Program (CAP)
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Payment Options

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
October 2010
Full payment today
Full payment within 60 days
Borrow
Assets
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Payment Options cont.

October 2010
Installment Agreement (IA)
 Streamlined IA
 Regular IA
 Partial Pay IA (PPIA)
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Payment Options cont.

Currently Not Collectible (CNC)

Offer In Compromise
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Installment Agreement Payment
Options

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Direct Debit
Payroll Deduction
Credit Card
Electronic Federal Tax Payment System
(EFTPS)
Pay by Check or Money Order
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Information Requested for
Financial Statement


October 2010
Recent Pay Stubs
Assets
 Cash
 Real Property
 Personal Property
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Information Requested for
Financial Statement cont.

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Housing & Utility Cost
Operating Cost on Vehicles
Medical Expenses
Life Insurance
Payroll Deductions
Child Care
Child Support
Other Monthly Obligations - Union Dues, Court
Ordered Payments, Etc…
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Financial Analysis

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Determine maximum ability to pay
Equity in assets
Debt satisfaction
Substantiation
National and Local standards
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National Standards

Food, Clothing and Other
Items
 Food
 Clothing
 Housekeeping
Supplies
 Personal Care Products
 Miscellaneous

October 2010
Out-of-Pocket Health Care
Expenses
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Local Standards

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October 2010
Housing and Utilities
Transportation
 Ownership
 Operating Costs
 Public Transportation
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Levy Releases


Account Resolution – Determined by the
facts of the case.
Creating Hardship
 Financial Statement
 Foreclosure
 Eviction
 Repossession
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Levy Releases cont.


Managerial Approval:
 Regular IA
 CNC
 PPIA
If Levy Released:
 Fax to Employer – if Fax # provided
 Mail Copy to Taxpayer, Bank, and/or
Employer
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