The Taxpayer Roadmap - IRS tax forms

1 KEYL inesStopsTax Return PreparationTax Return ProcessingCollectionAppealsExamLitigatio nProcessID TheftFiltersNo IDTheft FiltersWere ErrorsFound on ReturnWere ErrorsFound on ReturnIRS Corrects Errors and Posts ReturnIRS CorrectsErrors and Posts ReturnReturn Reviewed by IRS for Questionable Refundable Credits FieldExamOffice ExamCorrespondence ExamAppointmentScheduledAppointmentConfi rmationTaxpayer ProvidesDocumentation Taxpayer Agrees With Proposed ChangesAudit Report/Letter Giving Taxpayer 30 Days to RespondIdentity VerifiedReturn ProcessingStopped, NoticeIssued.

2 IRS TaxpayerAssistance Centers(TACs)Action/DecisionDecision PointChoiceEnd/Case ClosedTax NoticeAutomated ProcessTaxpayer Begins Filing ProcessTaxpayer Receivesand Gathers TaxInformationTaxpayer Seeks Answersto Tax QuestionsTaxpayer Prepares ReturnTaxpayer Mails ReturnTaxpayer EstimatesTax Due and SubmitsPaymentFile Electronically or PaperYESYESNONOR eturn RejectedTaxpayer Addresses e-File Errors and RefilesYESR eturn Passes FiltersRETURN IS ACCEPTED FOR PROCESSINGPROCESSINGSTATIONWere Wages and Withholding VerifiedDid QuestionedCredits Get Verified(Automated)

3 Questionable Credits)Account AdjustedNONONONONOYESYESYESYESYESA ccountAdjustedCan Taxpayer File Return by DeadlineDoes TaxpayerOweTaxpayer Files Extensionfor More TimeTAXPAYER S BALANCE IS ASSESSEDOR SENT TO EXAMIRS CATEGORIZES Taxpayer S CASET axpayer Requests: Collection Due Process (CDP) Hearing (Within 30 Days); Equivalent Hearing (Within 1 Year); or Collection Appeals Program (CAP)Case ClosedNo FurtherActionTaxpayer Files Collection Appeals Program (CAP)RequestTaxpayer Files Collection DueProcess (CDP)Hearing RequestWithin 30 Days ofCDP NoticeTaxpayer FilesEquivalent HearingRequest Within 1 Year of CDP NoticeAppeals ConferenceBalance PaidNotice of Intent to Levy and Right to Collection DueProcess Hearing YESYESN otice of Lien Filed and Right to Collection DueProcess Hearing Doubt As toCollectabilityEffective Tax Administration(Equity, Public Policy, Economic hardship )

4 Withdrawal of Noticeof Federal Tax LienLien DischargeLien ReleaseLien SubordinationLevy ReliefWrongful LevyLevy Release (With Economic hardship )Return of Levy ProceedsInstallment AgreementPartial PayInstallment AgreementTaxpayer Disagrees WithAssessed AmountBankruptcy (Insolvency)Pay Tax Due in FullOffer in CompromiseLien ReliefCurrently Not CollectibleDoubt As to LiabilityRETURN OR CLAIM IS SCREENED FOR EXAML etter Notifying Taxpayer of Audit With request for Additional InformationExam Letter Notifying Taxpayer of Audit With request for Additional Information IRS IssuesMath ErrorNoticeIRS IssuesMath ErrorNotice90-Day Notice of DeficiencyNotice of ClaimDisallowancePayment OptionsYESYESNOTAXPAYER FILES APPEAL OR CLAIM REQUESTT axpayer Protests30-Day LetterThe map below illustrates, at a very high level.

5 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 over laps and repetitions between stages. As you can see from its numerous twists and turns, the road to compliance isn t For more information visit DirectionTax Return ProcessingCollectionTax PreparationAppealsLitigationPrivate Debt CollectionExamStation s DeparturesFace-to-Faceor TelephoneConferenceTaxpayer AppealsRefund Claim DenialAppeals ConsidersRefund ClaimFace-to-Faceor TelephoneConferenceAppeals Considers.

6 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 NecessaryAppeals AgreesWith TaxpayerAppeals AgreesWith TaxpayerAppeals Does NotAgree With TaxpayerTaxpayer FilesPetition Within 30 Daysof Collection Due Process (CDP) determination LetterAppeals ConsidersRisk of Going toCourt (Hazardsof Litigation)Notice ofRefund ClaimDisallowance or6 Months SinceRefund ClaimFiledPRIVATE DEBTCOLLECTIONYESYESYESYESYESNONON otice of Tax Due and Demand for Payment Taxpayer Requests RefundIRS Sends Taxpayer Collection NoticesNONONOT axpayer Owes TaxASSESSMENT STATIONSORTING STATIONAPPEAL STATIONCOLLECTION ALTERNATIVES STATIONSCREENING STATIONLITIGATION STATIONS tation s ArrivalsEXAM ALTERNATIVES STATIONDoes Taxpayer PayBalance DueYEST axpayer Disagrees With Assessed AmountNotice of Federal Tax Lien Filed(in Public Records)

7 COLLECTION STATIONT axpayer RequestsCollection AppealsProgramLevy/Seizureof AssetsTAXPAYER COLLECTION ALTERNATIVES Taxpayer Requests Appeals Conference Taxpayer Timely Petitions Tax CourtAppealsConsiderationCaseSettledIRS Tax LawPhone forms andPublicationsTax ReturnPreparersTax SoftwarePaid Return PreparerCommercial Tax SoftwareFree File/Free File FillableFormsVolunteer Income TaxAssistance / Tax Counseling for the ElderlyAppeals DeterminationInitial Contact Combined With 30-Day Letter and ReportCOLLECTION ACTIONST axpayer Files Tax Court PetitionPreviousIRS AppealTaxpayer Files for Bankruptcy in Federal CourtTax CourtDecisionNOTaxpayer e-Files ReturnTaxpayer Calls IRS to Discuss Collection AlternativesTaxpayer Files Return on PaperBalance Due Return90-DAY NOTICE OF DEFICIENCYN otice Giving Taxpayer 90 Days to Petition Tax Court (150 Days If Outside United States)MATH ERROR NOTICEIRS Posts ReturnIRS Posts ReturnRefundClaimRefund, If Any, Issued to TaxpayerBureau of Fiscal Service (BFS)

8 Offsets for Non-Tax DebtsIRS Offsets forIRS DebtsBalance Due to IRS by TaxpayerNo Refund orNo Balance DueRefund Due to TaxpayerFieldCollectionLien EnforcementAction toEnforce LevyGovernmentFiles Suitin CourtRefundFromAnother YearApplied toDebt Case Waiting for Assignment (Queue)Case Not Assigned (Shelved)AutomatedCollectionSystemYESNOR educe Assessmentto JudgmentForeclosure of Tax LienYESNO90-Day Noticeof Deficiency90-Day Notice of DeficiencyFILED BY TAXPAYERF ederal CourtDecisionTaxpayer FilesComplaint in CourtTaxpayer Prevailsand GovernmentDoes Not AppealTaxpayer PrevailsNOTaxpayer Owes Tax and Does Not AppealTaxpayer orGovernment AppealsFederal Appeals CourtFederal AppealsCourt DecisionUnited StatesSupreme CourtTaxpayer orGovernment AppealsTaxpayer Owes TaxesTaxpayer AgreesWith AppealsNo Agreementor Partial AgreementSettlement

9 WithReservations (Partial AgreementWith Unresolved Issues)Appeals AgreesWith TaxpayerTax AssessedTax Assessed90-Day Noticeof DeficiencyAppeals AgreesWith TaxpayerYESNONONONON otice of Partialor Full ClaimDisallowanceTaxpayer FilesComplaint in CourtAppeals IssuesEquivalentHearing LetterAppeals Does Not Agree WithTaxpayerAppeals IssuesCollection DueProcess DeterminationLetterYESNO90-Day Notice of DeficiencyTaxpayerPetitionsTax CourtASSESSMENT STATIONLITIGATIONSTATIONYESYESNONOMath ErrorNoticeTaxpayerAgrees WithAdjustmentAdjustmentAbatedTaxpayer RequestsAbatement ofAdjustment Within60

10 DaysAdjustmentRemainsin PlaceAdjustmentRemainsin PlaceEXAMSTATIONL etter 5157 or Letter 3324 Notice/Letter Issuedat This StopLetter 12 CLetter 5216 CCP12 Letter 12 CCP11 Letter4800 CLetter 2202 orLetter 2205-ALetter 525 or Letter 915 Letter 3219or Letter 531 Letter 3402 Letter 692 orLetter 1020(DO)Letter3219 CCP49CP49 Letter 1058 or Letter 3172CP523 or CP521 Letter 1058 or Letter 3172 Letter 970 Letter105 CCP14 Letter 5972 Cor Letter 16CP504 orCP504B or CP503 or CP501 Letter 965 or Letter 966 or Letter 5248 Letter 1278 or Letter 2682 Letter 4837 Letter 5100 Letter 3171, Letter 3886, Letter 3177, Letter 4052/2272C, Letter 5259/2272C, Letter 2975, CP523, Letter 5603, Letter 4205, Letter 4027, Letter 4711, Letter 3975,Letter 1058 Letter 3219 or Letter 5088 or Letter 3288 or Letter 3193 Offer in Compromise (Doubt As to Liability)