• ACS and ACS Support groups work the ACS inventory, send letters through the ACS system, and answer ACS phone calls generated from ACS letters. 
  • ACS caseworkers 能够 resolve balance due accounts and secure missing tax returns. 
  • ACS can place your account in a non-collectible status if your financial situation is a hardship. 
  • ACS can issue levies and gravamens when there is no taxpayer response. 

• Field Collection involves field Revenue Officers (ROs) who contact taxpayers to resolve balance due accounts and secure missing tax returns.  
  • The ROs send various letters while they work to resolve 每 分配 情况。 
  • The ROs secure financial statements and can determine when a taxpayer is in financial hardship and should be placed in a non-collectible status. 
  • The ROs will take collection actions, like file gravamens and issue levies, when the回复 no taxpayer response 至 their contacts.  

The Queue is an electronic holding area for taxpayer cases awaiting assignment. The IRS computer system may generate systemic letters and take systemic actions while the case is awaiting assignment.  

Shelved cases are those not actively being worked by IRS employees 由于各种原因. The IRS computer system may generate systemic letters and take systemic actions while a case is in a shelved status. 

You have a balance on your tax account and/or you have a delinquent tax return(s), so your case is now being assigned to a 购物 区. 

When you are contacted by the IRS concerning a balance due or missing returns, respond as soon as you can to prevent unwanted collection action, like embargo of bank accounts and/or wages.  

如果是国税局的 通知将包含如何回应的说明，并提供网站地址供您访问以获取更多信息。请访问 我收到了国税局的通知 了解更多详细信息，包括如果通知不是来自 IRS 该怎么办。

如果您不同意本通知， call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See 出版物5、您的上诉权利以及如果您不同意如何准备抗议。

如果你无法支付全额 by the date on your notice, you can decide what 付款方式 可能适合你的情况，并联系国税局设立 付款计划 or discuss other ways to address your balance. Make sure you:

• 回应 directly to the IRS Collection are联系人 in 信 to discuss options and to prevent collection actions like embargo and gravamens.   
• You may sign 进入你的 个人网上账户 to view your balance and create a payment plan. 
• Contact the IRS to set up a 付款计划 或讨论解决平衡问题的其他方法。If you are not assigned to ACS or Field Collection, you may discuss your balance and payment options by phone, call 800-829-1040 （个人）或 800-829-4933 (business), or the phone number 在您的 恕不另行通知。 

积极主动地解决税务债务可能会避免额外的罚款和利息费用，并消除了国税局采取行动收取余额的需要。 我们 注意746、有关您的通知、罚款和利息的信息。 

如果您认为有理由取消或减少利息或罚款，您可以完成 形成843“、申请退款和减免，或者向国税局发送一份签名的声明，解释你的理由。

Depending on the amount you owe, you may receive a notice explaining the denial or revocation of your United States passport。 访问 有关更多信息，请参阅因未缴纳某些税款而吊销或拒绝颁发护照。 

您可能希望检查您的预扣税，以确保您在每个工资期从工资单中扣除了足够的金额，或者您已支付了准确的预估税，以确保您在年底没有欠款余额。您可以使用 IRS 预扣税计算器 计算您的联邦所得税和预扣税。当您使用预扣税计算器时，它将帮助您确定是否需要调整预扣税并提交新的 2023 表格W-4、雇员预扣税款津贴证明书，交给您的雇主。

• 纳税人有权支付不超过他们所欠的金额 
• 因未缴纳某些税款而吊销或拒绝颁发护照