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Automated Collection System

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

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Automated Collection System

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  1. Automated Collection System (ACS)

  2. 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.

  3. 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.

  4. Service Center Balance Due Notice Routine MF Notice Status XX CP501 Status XX CP503 Status XX CP504 Status XX TDA Status XX ACS Status XX Queue Status XX Field

  5. National Call Router in Atlanta:W&I Call Sites (1-800-829-7650) Buffalo Seattle Kansas City Fresno Atlanta Jacksonville Austin Puerto Rico

  6. National Call Router in Atlanta:SBSE Call Sites (1-800-829-3903) Detroit Des Moines Brookhaven IA Oakland Denver Philadelphia Nashville

  7. 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.

  8. 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.

  9. ACS Actions • Issues • Letters • Levies • Liens • History Codes • Scheduled follow-up dates • Documented case comments

  10. Notification • We are required by law to notify taxpayers in writing at least annually about balance due accounts

  11. Enforcement Actions ACS employees issue two types of enforcement actions: • Notice of Levy • Notice of Federal Tax Lien

  12. 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)

  13. Automated Levy Program (ALPs) • State Income Tax Levy Program (SITLP) • Federal Payment Levy Program (FPLP) • Alaska Permanent Fund Dividend Program (AKPFD)

  14. 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

  15. 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.

  16. 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)

  17. Required Lien Filing Case closures: • Installment Agreements • Currently Not Collectible • Unable to Contact • Unable to Locate • Hardship • Reassignments to the Queue

  18. Appeals • Collection Due Process (CDP) • Collection Appeals Program (CAP)

  19. Payment Options • Full payment today • Full payment within 60 days • Borrow • Assets

  20. Payment Options cont. • Installment Agreement (IA) • Streamlined IA • Regular IA • Partial Pay IA (PPIA)

  21. Payment Options cont. • Currently Not Collectible (CNC) • Offer In Compromise

  22. Installment Agreement Payment Options • Direct Debit • Payroll Deduction • Credit Card • Electronic Federal Tax Payment System (EFTPS) • Pay by Check or Money Order

  23. Information Requested for Financial Statement • Recent Pay Stubs • Assets • Cash • Real Property • Personal Property

  24. Information Requested for Financial Statement 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…

  25. Financial Analysis • Determine maximum ability to pay • Equity in assets • Debt satisfaction • Substantiation • National and Local standards

  26. National Standards • Food, Clothing and Other Items • Food • Clothing • Housekeeping Supplies • Personal Care Products • Miscellaneous • Out-of-Pocket Health Care Expenses

  27. Local Standards • Housing and Utilities • Transportation • Ownership • Operating Costs • Public Transportation

  28. Levy Releases • Account Resolution – Determined by the facts of the case. • Creating Hardship • Financial Statement • Foreclosure • Eviction • Repossession

  29. Levy Releasescont. • 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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