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Automated Collection System
(ACS)(ACS)
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2October 2010
ACS MissionACS 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.
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3October 2010
What Is ACS?What Is ACS?
ACS is a computerized system that maintains:
Taxpayer Delinquent Account (TDA) - Balance-due accounts; and
Taxpayer Delinquent Investigation (TDI) - Return delinquency investigations.
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4October 2010
Service Center Balance Due Service Center Balance Due Notice RoutineNotice Routine
MF Notice
Status XX CP501
Status XX CP503
Status XX CP504
Status XX
TDA
Status XX
ACS
Status XX
Queue
Status XX
Field
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5October 2010
National Call Router in Atlanta:National Call Router in Atlanta:W&I Call Sites (1-800-829-7650)W&I Call Sites (1-800-829-7650)
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6October 2010
National Call Router in Atlanta:National Call Router in Atlanta:SBSE Call Sites (1-800-829-3903)SBSE Call Sites (1-800-829-3903)
IA
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7October 2010
Predictive DialerPredictive 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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8October 2010
ACS Support SitesACS 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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9October 2010
ACS ActionsACS Actions
IssuesLettersLeviesLiens
History Codes Scheduled follow-up dates Documented case comments
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10October 2010
NotificationNotification
We are required by law to notify taxpayers in writing at least annually about balance due accounts
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11October 2010
Enforcement ActionsEnforcement Actions
ACS employees issue two types of enforcement actions:
Notice of Levy
Notice of Federal Tax Lien
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12October 2010
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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13October 2010
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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14October 2010
FPLPOPM retirement incomeMiscellaneous vendor paymentsTravel advances and reimbursementsFederal salariesSocial Security Administration (SSA) benefits
(not Supplemental Security Income—SSI)Federal contractor/vendor payments
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15October 2010
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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16October 2010
Lien Requirements
A Federal Tax Lien is created when:Assessment is madeDemand for payment has been madeTaxpayer has neglected or refused to pay
(within 10 days)
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17October 2010
Required Lien Filing
Case closures:
Installment Agreements Currently Not Collectible
Unable to Contact Unable to Locate Hardship
Reassignments to the Queue
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18October 2010
Appeals
Collection Due Process (CDP)
Collection Appeals Program (CAP)
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19October 2010
Payment OptionsPayment Options
Full payment today Full payment within 60 days Borrow Assets
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20October 2010
Payment Options Payment Options cont.cont.
Installment Agreement (IA)Streamlined IARegular IAPartial Pay IA (PPIA)
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21October 2010
Payment Options Payment Options cont.cont.
Currently Not Collectible (CNC)
Offer In Compromise
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22October 2010
Installment Agreement Payment Installment Agreement Payment OptionsOptions
Direct Debit Payroll Deduction Credit Card Electronic Federal Tax Payment System
(EFTPS) Pay by Check or Money Order
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23October 2010
Information Requested for Financial Information Requested for Financial StatementStatement
Recent Pay Stubs Assets
CashReal PropertyPersonal Property
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24October 2010
Information Requested for Financial Information Requested for Financial Statement Statement cont.cont.
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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25October 2010
Financial AnalysisFinancial Analysis
Determine maximum ability to pay Equity in assets Debt satisfaction Substantiation National and Local standards
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26October 2010
National StandardsNational Standards Food, Clothing and Other
Items FoodClothingHousekeeping SuppliesPersonal Care ProductsMiscellaneous
Out-of-Pocket Health Care Expenses
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27October 2010
Local StandardsLocal Standards Housing and Utilities Transportation
Ownership Operating Costs Public Transportation
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28October 2010
Levy ReleasesLevy Releases
Account Resolution – Determined by the facts of the case.
Creating HardshipFinancial StatementForeclosureEvictionRepossession
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29October 2010
Levy ReleasesLevy Releases cont.cont.
Managerial Approval:Regular IACNCPPIA
If Levy Released:Fax to Employer – if Fax # providedMail Copy to Taxpayer, Bank, and/or
Employer