Notices from the IRS - Taxpayer Advocate Service

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class="container"> <div class="breadcrumb"><a href="https://www.taxpayeradvocate.irs.gov">Home</a> <span class="delimiter">></span> <span class="current">Notices from the IRS</span></div> <div class="content"> <div class="row"> <div class="col-12 col-lg-7"> <div class="text-content"> <div class="text body-copy"> <h1>Notices from the IRS</h1> <p>The Internal Revenue Service (IRS) will send a notice or a letter for any number of reasons. It may be about a specific issue on your federal tax return or account, or may tell you about changes to your account, ask you for more information, or request a payment.</p> <p>You can handle most of this correspondence without calling or visiting an IRS office if you follow the instructions in the document. If you still need help, start by searching for your notice below to get an overview of the notice, and visit our interactive taxpayer roadmap to see where in the tax system you are and what to expect next.</p> </div> <div class="links"> </div> </div> </div> <div class="image-col col-12 col-lg-5"> <div class="video-wrapper"> <iframe allowfullscreen frameborder="0" src="https://www.youtube.com/embed/0GQqmTaTpnM"></iframe> </div> </div> </div> </div> </div> </header> <section id="notice-search" class="notices-archive"> <div class="notice-search"> <div class="lookup-wrapper pd-t-40 pd-b-40"> <div class="container"> <h3 class="search-section-heading">Get started here</h3> <div class="body-copy pd-b-15 pd-sm-b-30 irs-subtitle text-center">Input your IRS notice number</div> <div class="form-container pd-b-10"> <form action="https://www.taxpayeradvocate.irs.gov/notices-from-the-irs/#notice-search" role="search" class="module-search-input" id="searchform" method="get"> <input class="module-search-field" type="search" name="search" placeholder="Enter your search" value="" /> <button class="module-search-button" type="submit"> <i class='icon-magnifier'></i> </button> </form> </div> </div> </div> </div> <div class="filter-component-wrapper"> <div class="filters-main-wrapper"> <div class="container"> <div class="filters-wrapper"> <div class="side-filters"> <div class="filter-title"><span>Filter by:</span></div> <div class="filter-select"> <select name="cat"> <option value="">Category</option> <option value="appeals">Appeals</option> <option value="collection">Collection</option> <option value="correspondence">Correspondence</option> <option value="exam">Exam</option> <option value="litigation">Litigation</option> <option value="obsolete">Obsolete</option> <option value="roadmap-stations">Roadmap Stations</option> <option value="tax-return-preparation">Tax Return Preparation</option> <option value="tax-return-processing">Tax Return Processing</option> </select> <i class="icon-chevron-small-down"></i> </div> </div> <div class="side-filters"> <div class="filter-title"><span>Sort by:</span></div> <div class="filter-select"> <select name="sort"> <option value="">Most relevant</option> <option value="newest" >Newest</option> <option value="oldest" >Oldest</option> <option value="alphabetical" selected>Alphabetical</option> </select> <i class="icon-chevron-small-down"></i> </div> </div> </div> </div> </div> </div> <div class="content-table"> <div class="container"> <div class="mr-v-30"> Found 150 notices </div> <div class="content-table-wrapper"> <div class="search-item-irs search-item-header d-flex"> <div class="id">Notice ID</div> <div class="name">Category</div> <div class="description">Title</div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> 90 Day Notice of Deficiency <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Roadmap Stations </div> <div class="description"> 90 Day Notice of Deficiency </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=90 Day Notice of Deficiency&body=https://www.taxpayeradvocate.irs.gov/notices/90-day-notice-of-deficiency/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/90-day-notice-of-deficiency/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/90-day-notice-of-deficiency/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=9063" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Advanced Child Tax Credit Payment (AdvCTC) Letters <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Exam </div> <div class="description"> Advance Child Tax Credit Payment (AdvCTC) Letters </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Letters 6416, 6416-A, 6417 and 6419. Find more information in Understanding Your Letter 6416 or Letter 6416-A, Understanding Your Letter 6417 (Note: on White House letterhead), Letter 6419 – includes all payments taxpayers received and explains that they need to reconcile the payments received versus the total CTC they are eligible for on the 2021 Individual tax return. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Advance Child Tax Credit Payment (AdvCTC) Letters&body=https://www.taxpayeradvocate.irs.gov/notices/advanced-child-tax-credit-actc-letters/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/advanced-child-tax-credit-actc-letters/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/advanced-child-tax-credit-actc-letters/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=18456" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Agreed Equivalent Hearing Closing Letter <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Appeals </div> <div class="description"> Agreed Equivalent Hearing Closing Letter </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Agreed Equivalent Hearing Closing Letter&body=https://www.taxpayeradvocate.irs.gov/notices/agreed-equivalent-hearing-closing-letter/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/agreed-equivalent-hearing-closing-letter/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/agreed-equivalent-hearing-closing-letter/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=9220" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Amended Return Form 1040X <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Correspondence </div> <div class="description"> Amended Return Form 1040X </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Amended Return </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Amended Return Form 1040X&body=https://www.taxpayeradvocate.irs.gov/notices/1040x/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/1040x/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/1040x/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=29548" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Appeals Agrees with Taxpayer <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Appeals </div> <div class="description"> Appeals Agrees with Taxpayer </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH). <br><em style="font-style:italic;font-size:small;">(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)</em> </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Appeals Agrees with Taxpayer&body=https://www.taxpayeradvocate.irs.gov/notices/appeals-agrees-with-taxpayer/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/appeals-agrees-with-taxpayer/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/appeals-agrees-with-taxpayer/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=12528" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Appeals Considers Risk of Going to Court (Hazards of Litigation) <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Appeals </div> <div class="description"> Appeals Considers Risk of Going to Court (Hazards of Litigation) </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Compliance employees are responsible for determining the correct tax liability, collecting delinquent taxes and securing delinquent tax returns through the fair and equitable application of the tax laws as prescribed by the Internal Revenue Code. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Appeals Considers Risk of Going to Court (Hazards of Litigation)&body=https://www.taxpayeradvocate.irs.gov/notices/hazards-of-litigation/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/hazards-of-litigation/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/hazards-of-litigation/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=2948" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Withdrawal of Notice of Federal Tax Lien <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Collection </div> <div class="description"> Applying for Withdrawal of Notice of Federal Tax Lien </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> A “withdrawal” removes the public NFTL and assures that the IRS is not competing with other creditors for your property; however, you are still liable for the amount due and the statutory lien remains valid for the amount of assessment. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Applying for Withdrawal of Notice of Federal Tax Lien&body=https://www.taxpayeradvocate.irs.gov/notices/withdrawal-of-nftl/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/withdrawal-of-nftl/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/withdrawal-of-nftl/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=12217" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Bankruptcy (Insolvency <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Collection </div> <div class="description"> Bankruptcy </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Bankruptcy proceedings begin when you file a petition in bankruptcy court, and that filing creates the bankruptcy estate which consists of all your assets as of filing date. When you file a bankruptcy petition your assets in the bankruptcy estate, under the jurisdiction of the bankruptcy court, aren't subject to levy. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Bankruptcy&body=https://www.taxpayeradvocate.irs.gov/notices/collection-bankruptcy/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-bankruptcy/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-bankruptcy/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=2985" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> BFS <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Correspondence </div> <div class="description"> Bureau of the Fiscal Service (BFS) Offsets for Non-Tax Debts </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Your tax return may show that you’re due a refund from the Internal Revenue Service (IRS). However, if you owe a federal tax debt from a prior tax year, or debt to another federal agency, or certain debts under state law, the IRS is allowed to forward your refund to pay that debt. And depending on the type of debt, in many situations the IRS is legally required to forward your refund to pay the debt. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Bureau of the Fiscal Service (BFS) Offsets for Non-Tax Debts&body=https://www.taxpayeradvocate.irs.gov/notices/bureau-of-the-fiscal-service-bfs-offsets-for-non-tax-debts/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/bureau-of-the-fiscal-service-bfs-offsets-for-non-tax-debts/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/bureau-of-the-fiscal-service-bfs-offsets-for-non-tax-debts/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=17096" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Case Closed <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Collection </div> <div class="description"> Case Closed </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Taxpayer receives a letter or notice from the IRS and either chooses to respond to the letter or notice by filling a missing tax return, paying their balance in full (tax plus any penalties and interest due), or pursuing a payment option </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Case Closed&body=https://www.taxpayeradvocate.irs.gov/notices/case-closed/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/case-closed/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/case-closed/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=17876" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Collection Alternatives Station <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Collection </div> <div class="description"> Collection Alternatives Station </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> You receive a notice or letter from the IRS about a balance due on your account, missing returns, a lien, or a levy. There are several collection alternatives available to you to resolve these issues. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Collection Alternatives Station&body=https://www.taxpayeradvocate.irs.gov/notices/collection-alternatives-station/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-alternatives-station/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-alternatives-station/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=16190" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Collection Appeals Program (CAP) <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Appeals </div> <div class="description"> Collection Appeals Program (CAP) </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you can appeal to their manager also called Collection Appeals Program (CAP). </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Collection Appeals Program (CAP)&body=https://www.taxpayeradvocate.irs.gov/notices/collection-appeals-program-cap/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-appeals-program-cap/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-appeals-program-cap/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=3001" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Collection Due Process (CDP) <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Appeals </div> <div class="description"> Collection Due Process (CDP) </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> You file a Form 12153, Request for A Collection Due Process Hearing, and send it to address shown on your lien or intent to levy notice within 30 days of the CDP notice date in order to appeal the action with the Office of Appeals. Filing a timely request for a CDP hearing protects your right to go to Tax Court if you disagree with the Appeals determination. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Collection Due Process (CDP)&body=https://www.taxpayeradvocate.irs.gov/notices/collection-due-process-cdp/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-due-process-cdp/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-due-process-cdp/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=2999" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Collection Action - Litigation Track <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Collection </div> <div class="description"> Collection Sorting Station — IRS Categorizes Taxpayer’s Case </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> • Lien Enforcement • Government Files Suit in Court • Reduce Assessment to Judgement • Foreclosure of Tax Lien • Action to Enforce Levy </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Collection Sorting Station — IRS Categorizes Taxpayer’s Case&body=https://www.taxpayeradvocate.irs.gov/notices/collection-sorting-station-irs-categorizes-taxpayers-case/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-sorting-station-irs-categorizes-taxpayers-case/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-sorting-station-irs-categorizes-taxpayers-case/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=17093" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Collection Action - Levy/Seizure of Assets <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Correspondence </div> <div class="description"> Collection Station – Collection Actions </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> The IRS assessed the tax and sent you a bill reflecting a balance on your tax account. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Collection Station – Collection Actions&body=https://www.taxpayeradvocate.irs.gov/notices/collection-station-collection-actions/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-station-collection-actions/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-station-collection-actions/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=14350" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Collection Action - Litigation Track <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Collection </div> <div class="description"> Collection Station – Litigation Track </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> • Lien Enforcement • Government Files Suit in Court • Reduce Assessment to Judgement • Foreclosure of Tax Lien • Action to Enforce Levy </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Collection Station – Litigation Track&body=https://www.taxpayeradvocate.irs.gov/notices/collection-station-litigation-track/" class="share-btn mr-r-10"> <div class="round-border-icon"> <i class="icon-share icon"> </i> </div> <span class="d-block text-center"> Share notice </span> </a> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-station-litigation-track/" class="share-btn copy-notice"> <div class="round-border-icon"> <i class="icon-files icon"> </i> </div> <span class="d-block text-center"> Copy link </span> </a> </div> </div> <div class="col-12 d-flex justify-content-between flex-column flex-md-row"> <a href="https://www.taxpayeradvocate.irs.gov/notices/collection-station-litigation-track/" class="details-cta order-2 order-md-1"> See notice details <i class="icon-arrow-small-right mr-l-5"></i> </a> <a href="https://www.taxpayeradvocate.irs.gov/get-help/roadmap/?notice=17083" class="goto-map-cta order-1 order-md-2"> <svg class="mr-r-10" xmlns="http://www.w3.org/2000/svg" width="32" height="26" viewBox="0 0 32 26"> <path d="M31.253.287A1.574,1.574,0,0,0,29.707.227L23.2,3.544,16.7.178a1.591,1.591,0,0,0-1.468,0L8.8,3.539,2.3.178A1.593,1.593,0,0,0,1.566,0,1.545,1.545,0,0,0,.751.232,1.58,1.58,0,0,0,0,1.592V18.666A1.58,1.58,0,0,0,.847,20.08l7.226,3.742a1.583,1.583,0,0,0,1.451,0l1.02-.52c-.323-.379-.612-.728-.85-1.027q-.092-.116-.18-.231l-.03.015v-.054a13.8,13.8,0,0,1-1.593-2.583v2.507l-6.3-3.266V1.592l6.3,3.264V11.5A9.012,9.012,0,0,1,9.484,9.2V4.982l6.484-3.39L22.3,4.873V8.932a9.036,9.036,0,0,1,1.593,2.06V4.974l6.516-3.329V18.719l-6.516,3.329V19.466a17.8,17.8,0,0,1-1.593,2.42v.064l-.035-.018q-.134.173-.273.347c-.224.279-.475.587-.744.914l1.226.631a1.594,1.594,0,0,0,1.453,0l7.219-3.689A1.579,1.579,0,0,0,32,18.719V1.645A1.579,1.579,0,0,0,31.253.287" fill="#383b53" /> <path data-name="Fill 24" d="M7,19H7c-.036-.041-3.579-4.074-4.911-5.864A9.148,9.148,0,0,1,0,7.443,7.24,7.24,0,0,1,7,0a7.24,7.24,0,0,1,7,7.443c0,1.71-.775,3.572-2.371,5.692C10.138,15.115,7.032,18.96,7,19ZM7,3.938A3.559,3.559,0,0,0,3.563,7.6,3.559,3.559,0,0,0,7,11.262,3.559,3.559,0,0,0,10.437,7.6,3.559,3.559,0,0,0,7,3.938Z" transform="translate(9 7)" fill="#383b53" /> </svg> View in the Taxpayer Roadmap </a> </div> </div> </div> </div> </div> <div class="search-item-wrapper"> <div class="search-item-irs d-flex"> <div class="id"> Commercial Tax Software <i class="icon-arrow-small-right d-block d-sm-none mobile-arrow"></i> </div> <div class="name"> Roadmap Stations </div> <div class="description"> Commercial Tax Software </div> <div class="year"> </div> <i class="icon-chevron-small-down"></i> </div> <div class="content-overview-wrapper"> <div class="content-overview pd-t-30 pd-b-50 pd-h-20 pd-sm-h-30"> <div class="row"> <div class="col-12 col-lg-7"> <div class="title-overview mr-b-10">Overview</div> <div class="description-overview"> Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions. </div> </div> <div class="col-12 col-lg-4 offset-lg-1 d-flex flex-column position-static"> <div class="close-btn mr-b-40"> <svg xmlns="http://www.w3.org/2000/svg" width="8.698" height="8.698" viewBox="0 0 8.698 8.698"> <g transform="translate(4.543 -2.951) rotate(45)"> <g transform="translate(9.552 0.649) rotate(90)"> <path d="M0,.114H9.3" transform="translate(0 4.414)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> <path d="M0,.5H9.055" transform="translate(4.15 9.055) rotate(-90)" fill="none" stroke="#fff" stroke-linecap="round" stroke-linejoin="round" stroke-miterlimit="10" stroke-width="1.5" /> </g> </g> </svg> </div> <div class="d-flex justify-content-lg-end pd-b-40"> <a href="mailto:?subject=Commercial Tax Software&body=https://www.taxpayeradvocate.irs.gov/notices/commercial-tax-software/" class="share-btn 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Notices from the IRS - Taxpayer Advocate Service