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KEY
Lines
Stops
Tax Return Preparation Tax Return Processing
Collections
Appeals
Exam
Litigation
Process
Taxpayer Receivesand Gathers TaxInformation
Taxpayer Prepares Return
Does TaxpayerOwe
Taxpayer Files Extensionfor More Time
Taxpayer EstimatesTax Due and Submits
Payment
IRS.gov
Paid Return Preparer
File Electronically or Paper
Taxpayer e-Files and SubmitsPayment If Due
Return Rejected
Return Passes Filters
Taxpayer Files Returnon Paper and SubmitsPayment If Due
Return Mailed
ID TheftFilters
No IDTheft Filters
Were ErrorsFound on Return
Were ErrorsFound on
Return
IRS Corrects Errors and
Posts Return
IRS CorrectsErrors and
Posts ReturnReturn Reviewed by IRS forQuestionableItems
FieldExam
Office Exam
Correspondence Exam
AppointmentScheduled
AppointmentConfirmation
Taxpayer ProvidesDocumentation of
Requested Information
Taxpayer Agrees With Proposed Changes
Audit Report/Letter Giving Taxpayer
30 Days to Respond
Identity Verified
Return Processing Stopped, Notice IssuedFree File/Free File Fillable
Forms
Volunteer Income TaxAssistance / Tax Counseling for the Elderly
Commercial Tax Software
IRS Tax LawPhone Line
IRS Forms andPublications
IRS TaxpayerAssistance Centers
(TACs)
Can Taxpayer File Return by Deadline
Tax ReturnPreparers
Tax Software
Taxpayer Seeks Answersto Tax Questions
Action/Decision
Decision Point
Choice
Station’s Arrivals
Station’s Departures
End/Case Closed
Tax Notice
Automated Process
Taxpayer Begins Filing Process
YESYES
NO
NO
Taxpayer Addresses e-File Errors and Refiles
YES
RETURN IS ACCEPTED FOR
PROCESSING
PROCESSINGSTATION
Were Wages& WithholdingVerified
Did QuestionedCredits Get Verified
Automated Questionable Credits (AQC)
Account Adjusted
NO
NO
NO
NO
NO
YESYES
YESYES
YES
AccountAdjusted
TAXPAYER’S BALANCE IS ASSESSED
IRS CATEGORIZES TAXPAYER’S CASE
Taxpayer RequestsCollection DueProcess HearingWithin 30 Days
Equivalent Hearing (Request
Within 1 Year)
Case Closed
No FurtherAction
InstallmentAgreement
Taxpayer Files Collection Appeals Program (CAP)Request
Taxpayer Files Collection DueProcess (CDP)Hearing RequestWithin 30 Days ofCDP Notice
Taxpayer FilesEquivalent Hearing
Request Within 1 Year of CDP Notice
Appeals Conference
Balance Paid
Case NotAssigned(Shelved)
Notice of Intent to Levy and Right to Collection Due
Process Hearing
FullPayment
Case Returnsto IRS or IRS Recalls Case
YES
YES
PRIVATE DEBTCOLLECTION
Notice of Lien Filed and Right to Collection Due
Process Hearing
Doubt As toCollectibility
Effective Tax Administration(Equity, Public Policy, Economic Hardship)
Withdrawal of Noticeof Federal Tax Lien Lien Discharge Lien ReleaseLien Subordination
How to Address a LevyWrongful Levy
Levy Release (With Economic Hardship)
Return of Levy Proceeds
Installment Agreement
Partial PayInstallment Agreement
Taxpayer Disagrees WithAssessed Amount
Bankruptcy (Insolvency)
Pay Tax Due in Full
Offer in Compromise
How to Address a Lien
Currently Not Collectible
Doubt As to Liability
RETURN OR CLAIM IS SCREENED FOR EXAM
Letter Notifying Taxpayer of Audit With Request for Additional Information
Exam Letter Notifying Taxpayer of Audit With Request for Additional Information
IRS IssuesMath ErrorNotice
IRS IssuesMath ErrorNotice
90-DayNotice Letter
Notice of ClaimDisallowance
Taxpayer Timely Petitions Tax Court
Hearing
Taxpayer Does Not Petition Tax Court
Hearing
Payment Options
TAXPAYER DISAGREESWITH ASSESSMENT
YES NO
NONO
TAXPAYER FILES APPEAL OR CLAIM REQUEST
Taxpayer Protests30-Day Letter
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 �nd their way. A project of the Taxpayer Advocate Service.
For more information visit taxpayeradvocate.irs.gov
Line Direction
Tax Return Processing
Collections
Tax Preparation
Appeals
Litigation
Private Debt Collection
Exam
Face-to-Faceor TelephoneConference
Tax Assessed
Taxpayer AppealsRefund Claim Denial
Appeals ConsidersRefund Claim
Face-to-Faceor TelephoneConference
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
Appeals AgreesWith Taxpayer
Appeals AgreesWith Taxpayer
Appeals Does NotAgree With Taxpayer
Taxpayer FilesPetition Within 30 Days
of Collection Due Process (CDP)
Determination Letter
Appeals ConsidersRisk of Going toCourt (Hazards
of Litigation)
Notice ofRefund ClaimDisallowance or6 Months SinceRefund ClaimFiled
YES
YES
YES
YES
YES
NO
NO
Notice of Tax Dueand Demand forPayment
Taxpayer Requests Refund
IRS Sends Taxpayer Collection Notices
NO
NO
NO
Taxpayer Owes Tax
ASSESSMENT STATION
SORTING STATION
APPEAL STATION
ALTERNATIVES STATION
SCREENING STATION
LITIGATION STATION
ACTION STATION
TaxpayerPays Taxes
Taxpayer Timely FilesRequest for Refund
Does Taxpayer PayBalance Due
YES
Taxpayer Disagrees With Assessed Amount
Notice of Federal Tax Lien Filed
(in Public Records)
COLLECTION STATION
Taxpayer RequestsCollection Appeals
Program
Levy/Seizureof Assets
TAXPAYER COLLECTION ALTERNATIVES
Taxpayer Doesn't Agree and Requests Appeals Conference
Collection Appeals Program
AppealsConsideration
CaseSettled
Appeals Determination
Initial ContactCombined With 30‐Day
Letter and Report
IRS FullyAccepts Taxpayer
DocumentationIRS Fully
Accepts TaxpayerDocumentation
COLLECTION ACTIONS
TaxpayerDoes Not Pay Taxes
Taxpayer FilesTax CourtPetition
PreviousIRS Appeal
Taxpayer Files For Bankruptcy in Federal Court
Tax CourtDecision
NO
Taxpayer Calls IRS to Discuss Collection Alternatives
Balance Due Return
90-DAY NOTICE LETTERNotice Giving Taxpayer 90 Days
to Petition Tax Court (150 Days If Outside United States)
MATH ERROR NOTICE
IRS Posts Return
IRS Posts Return
Refund Claim
Refund, If Any, Issued to Taxpayer
Bureau of Fiscal Service (BFS) Offsets for Non-Tax Debts
IRS Offsets forIRS Debts Balance
Due to IRS by Taxpayer
No Balance Due toIRS by Taxpayer
Refund Due to Taxpayer
FieldCollection
Lien Enforcement
Action toEnforce Levy
GovernmentFiles Suitin Court
Refund From Another Year
Applied to Debt
Case Waitingfor Assignment
(Queue)
AutomatedCollectionSystem
YES
NO
Reduce Assessmentto Judgment
Foreclosure of Tax Lien
YES
NO
No Change in Tax(With or Without
Adjustments)
YES YES
Taxpayer Provides Documentation ofRequested Information
90-DayNotice Letter
TaxpayerDoes NotRespond
Audit Report/Letter Giving Taxpayer
30 Days to Respond
90-Day Notice Letter
Taxpayer Timely Files Innocent Spouse Claim
Taxpayer Files Offer in Compromise (Doubt As to
Liability)
FILED BY TAXPAYER
Taxpayer RequestsAudit Reconsideration
General ClaimsTaxpayerCan Bring
Federal CourtDecision
Taxpayer Files Petition in Federal Court
Taxpayer Prevailsand GovernmentDoes Not Appeal
Taxpayer Prevails
NO
Taxpayer Owes Tax and Does Not Appeal
Taxpayer orGovernment Appeals
Federal Appeals Court
Federal AppealsCourt Decision
United StatesSupreme Court
Taxpayer orGovernment Appeals
Innocent SpouseClaim NotRaised on Audit
Review of Collection Due Process Determination
Request for Interest Abatement
AdministrativeCosts
Taxpayer Owes Taxes
Taxpayer AgreesWith Appeals
No Agreementor Partial Agreement
Settlement WithReservations (Partial Agreement
With Unresolved Issues)
Appeals AgreesWith Taxpayer
Tax Assessed
90-Day Notice Letter
Taxpayer ClaimsRefund
Appeals AgreesWith Taxpayer
YES
NO
NO
NO
Notice of Partialor Full ClaimDisallowance
Taxpayer PetitionsFederal Court
Appeals IssuesEquivalent
Hearing Letter
Appeals Does Not Agree With
Taxpayer
Appeals IssuesCollection Due
Process DeterminationLetter
YES
NO
90-Day Notice Letter
TaxpayerPetitions
Tax Court
ASSESSMENT STATION
LITIGATIONSTATION
YES
YES
NO
NO
Math ErrorNotice
TaxpayerAgrees WithAdjustment
AdjustmentAbated
Taxpayer RequestsAbatement of
Adjustment Within60 Days
AdjustmentRemainsin Place
AdjustmentRemainsin Place
EXAMSTATION
The Taxpayer Roadmap 2019An Illustration of the Modern United States Tax System