0325 Publ 5341 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5341.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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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’talways easy to navigate. But we hope this map helps taxpayers find their way. A project of the Taxpayer Advocate Service.

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Most commonly issued notices by volume per station.

Letter issued to the taxpayer providing 90 days to file 90-Day Notice of Deficiency petition in the U.S. Tax Court for review.

Adjustment made to an account, increasing or Account Adjusted decreasing tax, penalties, or interest.

IRS Sends Taxpayer Collection Notices

Free online resources available to taxpayers to IRS Forms and Publications prepare their tax returns.

A taxpayer timely files for relief from additional tax owed due to his or her spouse or former spouse failing to report income or other return information properly.

Action that allows a taxpayer the opportunity to appeal the collection action and continue to Tax Court if the taxpayer disagrees with the Appeals decision.

A taxpayer receives notices of balance due, request for payment, and IRS intent to levy if payment is not received.

IRS phone line taxpayers can call to ask general or tax IRS Tax Law Phone Line law questions during filing season.

Action to Enforce Levy

Lawsuit submitted by the IRS to encourage a person or business to turn over levy proceeds or be held liable for the funds requested.

Taxpayer Timely Files Innocent Spouse Claim

Taxpayer Files Petition Within 30 Days of Collection Due Process (CDP) Determination Letter

The examination is concluded, the taxpayer chooses Taxpayer Pays Taxes to pay, or make arrangements to pay, balance due.

Agreed Claim Exam or Appeals accepts a taxpayer’s refund claim.

Centers to provide in-person tax law assistance to a taxpayer during the filing season that require an appointment.

Official website of the IRS that provides a range of information, forms, worksheets, and links on all tax-related topics.

A levy that is released because it was preventing the taxpayer from meeting basic, reasonable living expenses.

Alternatives Station: Taxpayer Collection Alternatives

Alternatives Station: Taxpayer Disagrees With Assessed Amount

Options for resolving balance due accounts and delinquent tax returns.

A taxpayer disagrees with the changes from an audit or IRS-created tax return.

IRS Taxpayer Assistance Centers (TACs)

IRS.gov

Levy Release (With Economic Hardship)

A taxpayer's written response detailing the reason they do not agree to the audit adjustment and requests the case move to Appeals.

A taxpayer provides documents requested either before or during the examination to support amounts on tax return.

Process used by the IRS when the taxpayer disagrees with the results of an audit of a tax return; taxpayers can request an audit reconsideration when the balance due from the audit remains unpaid.

A taxpayer can complete a form to request a hearing with Appeals after receiving a Notice of Federal Tax Lien Filing, Notice of Intent to Levy, or Notice of Levy. The Process provides taxpayers the right to petition Tax Court, if they disagree with the decision.

When Appeals and a taxpayer agree regarding the Appeals Agrees With Taxpayer treatment of an item.

Conference with a technical Appeals employee to Appeals Conference discuss IRS actions to resolve the tax liability.

Taxpayer Protests 30-Day Letter

Taxpayer Provides Documentation or Requested Information

Taxpayer Requests Audit Reconsideration

Taxpayer Requests Collection Due Process Hearing Within 30 Days

A taxpayer requests refund/abatement of interest, Taxpayer Requests Refund penalties, overpaid tax, and/or additional tax.

Appeals Does Not Agree With Taxpayer

A taxpayer contests the amount the IRS has determined is owed.

Letter confirming the time and place of the Appointment Confirmation examination appointment and documents needed.

Claim filed by a taxpayer on an amended return Appeals Considers Refund Claim showing an overpayment of tax.

IRS-initiated process to obtain income and/or other Levy / Seizure of Assets assets of a taxpayer to apply toward a tax liability.

Under certain conditions, taxpayers may request the Lien Relief withdrawal, subordination, or release of a lien.

The process of resolving disputes by filing or Litigation answering a complaint through the tax court system.

Appeals Considers Risk of Going to Court (Hazards of Litigation)

Appeals Determination

Appeals Issues Collection Due Process Determination Letter

Appeals Issues Equivalent Hearing Letter

Appeal Station Taxpayer Files Appeal or Claim Request

Appointment Scheduled

Assessment Station Taxpayers Balance Is Assessed

Audit Report - Letter Giving Taxpayer 30 Days to Respond

Automated Collection System (ACS)

Consideration of risks to the government when considering a tax determination.

Includes verification of laws or administrative procedures, issues raised by taxpayer, and the balancing test.

A taxpayer’s opportunity to contest Appeals determination before tax court.

Advises of Appeal decision; does not provide for judicial review.

A taxpayer requests Collection Due Process (CDP) hearing in response to IRS publicly filed lien or notice of intent to levy.

Letter informing taxpayers their return is under audit, scheduling an audit appointment and requesting documentation.

The IRS assesses any applicable tax, penalty, and interest owed by the taxpayer.

Statement from the IRS explaining proposed adjustments by examination; provides taxpayer 30 days to respond.

Callsite-based collection department that issues notices and answers taxpayer inquiries to resolve balance due accounts.

An agreement between a taxpayer and IRS for a Offer in Compromise taxpayer to pay less than the full amount owed.

Office Exam A taxpayer goes into an IRS office for the audit.

An individual hired by taxpayers to prepare their Paid Return Preparer federal tax return.

No Agreement / Partial Agreement

No Change in Tax (With or Without Adjustments)

Notice of Federal Tax Lien Filed (in Public Records)

Notice of Intent to Levy and Right to Collection Due Process Hearing

Notice of Lien Filed and Right to Collection Due Process Hearing

Notice of Tax Due and Demand for Payment

Only specific items are agreed on and processed by Appeals. A 90-day letter is issued on unagreed items.

The IRS completes an examination of a taxpayer’s return and accepts or adjusts the account, without a change to the tax amount.

Document filed with the local recording office that identifies tax liabilities owed by the taxpayer; establishes the government’s priority rights against certain other creditors.

A notice sent to a taxpayer stating overdue taxes are not paid and the IRS intends to levy/seize income and/or other assets.

A notice sent to a taxpayer stating the IRS publicly filed a notice of tax lien for unpaid taxes.

Taxpayer receives notice to pay because they owe money on unpaid taxes.

A taxpayer does not respond or sign the examination Taxpayer Does Not Respond report in agreement with examination changes.

A taxpayer pays the tax and seeks a refund in Federal Taxpayer Files Complaint in Court Court.

Taxpayer Files Tax Court Petition Tax Court will review the Appeals decision.

Taxpayer Seeks Answers to Tax Questions

Taxpayer Timely Files a Request for Refund

Taxpayer Timely Files Innocent Spouse Claim

Taxpayer Timely Petitions Tax Court Hearing

A taxpayer uses one of the multiple options available to them to try to find answers to their tax questions.

A taxpayer, who disagrees with the examination changes and paid the tax due, requests a refund.

Provides relief from paying tax, interest, and penalties if a spouse or former spouse improperly reported or omitted items on a jointly filed tax return.

A taxpayer has filed a petition with the U.S. Tax Court within the prescribed timeframe.

Volunteer Income Tax Assistance / Tax Counseling for the Elderly

The outstanding amount a taxpayer owes on an Balance Due on Account account.

A tax return has met all the requirements and is Balance Due to IRS by Taxpayer accepted for processing.

Partial Pay Installment Agreement

VITA/TCE is an organization that provides free basic income tax return preparation to taxpayers who meet certain criteria.

An agreement between a taxpayer and the IRS to make payments on their liability based on their current financial situation that will not fully pay the balance.

Bankruptcy / Insolvency

A taxpayer files a petition in bankruptcy court. Insolvency is the inability to pay a debt as it becomes due.

Tax paid in full or agreement made to satisfy a Case Closed balance due.

Pay Tax Due in Full A taxpayer pays federal tax due, in full.

The IRS will typically discuss payment options with Payment Options (Exam) taxpayers prior to the assessment of additional tax.

The IRS contracts with Private Collection Agencies to Private Debt Collection (PDC) help collect certain overdue federal tax debts.

Screening Station Return or Claim Is Screened for Exam

Sorting Station: IRS Categorizes Taxpayer’s Case

Statute of Limitations on Assessments

Taxpayer Estimates Tax Due and Submits Payment

Tax Court Decision

Case Not Assigned (Shelved)

Case Waiting for Assignment (Queue)

Collection Appeals Program (CAP)

Collection Station: Collection Actions

Cases not currently assigned but at any time could be assigned to Automated Collection System (ACS), Field Collection, or Private Debt Collection (PDC).

Cases waiting to be assigned to ACS or Field Collection.

Available for Collection cases, a taxpayer can request Appeals conference before or after collection action is taken but cannot go to tax court if they disagree with the Appeals decision.

IRS is actively working to collect taxpayers' overdue tax balance and secure delinquent past year(s) tax returns.

Reduce Assessment to Judgment

Refund From Another Year Applied to Tax Debt

A lawsuit to obtain a court judgment thereby extending the time the IRS can collect from a taxpayer’s assets.

The IRS applied all or part of taxpayer’s refund to pay another tax debt.

A return is completed and sent by mail to the IRS for Return Mailed processing.

TAS is an independent organization within the IRS that can help protect your taxpayer rights. We can offer you help if your tax problem is causing a hardship, or you’ve tried but haven’t

Tax returns are compared to similar returns, reviewed for entries, issues, or transactions under audit.

The IRS categorizes taxpayers’ cases with taxes due and routes them to ACS, Field Collection, Queue, or Shelved.

The government must generally assess tax within a certain period, usually three years after a tax return is filed.

Taxpayers estimate what they owe when filing an extension and submit payment.

Once the court determines its findings and conclusions, the decision becomes final 90 days after entered unless there is an appeal.

Correspondence Exam IRS conducts the audit through the mail.

Currently Not Collectible

Equivalent Hearing (Request Within 1 Year)

Exam

Exam Letter Notifying Taxpayer of Audit With Request for Additional Information

Face-to-Face / Telephone Conference

A taxpayer and the IRS agree the tax is owed but a taxpayer cannot pay due to their current financial situation.

Available for Collection cases; taxpayer cannot go to tax court if they disagree with the Appeals decision.

The compliance function within the IRS that conducts audits of taxpayers' returns and proposes adjustments to corrections.

Letter telling a taxpayer their return is under audit and additional documentation is needed.

Conference with Appeals on the telephone or in person.

The United States Court of Appeals that has Federal Appeals Court jurisdiction to review the decisions of other courts.

A Revenue Officer personally visits a taxpayer to Field Collection resolve balance due accounts and delinquencies.

The IRS goes to a taxpayer’s residence or business to Field Exam conduct the audit.

A Revenue Officer files a lawsuit to enforce a federal Foreclosure of Tax Lien tax lien for specific assets/property for collection.

Software used by taxpayers to prepare and file Free File / Free File Fillable Forms individual income tax returns for free.

An individual hired by taxpayers to prepare and Tax Return Preparers sometimes file their taxes.

Software used by taxpayers to prepare and file Tax Software returns either by mail or electronically.

Taxpayer Agrees With Proposed Changes

Taxpayer Calls IRS to Discuss Collection Alternatives

A taxpayer has signed the examination report in agreement with proposed examination changes.

A taxpayer and the IRS discuss options to pay a tax debt.

A taxpayer seeks a refund of taxes that have been Taxpayer Claims Refund overpaid.

General Claims a Taxpayer Can Bring

How to Address a Levy

A taxpayer may seek court review of IRS actions other than when the IRS has asserted a deficiency.

The IRS may consider releasing a levy if it was wrongfully issued or creates an economic hardship for the taxpayer.

Taxpayer Disagrees With Assessed Amount

Taxpayer Does Not Petition Tax Court Hearing

Taxpayer Files Collection Due Process (CDP) Hearing Request Within 30 Days of CDP Notice

Taxpayer Files Extension for More Time

A notice is sent to the taxpayer about changes on a return due to an audit or IRS-created return that the taxpayer does not agree with.

A taxpayer has not petitioned the U.S. Tax Court in dispute of proposed IRS adjustments to their return.

Available for Collection Cases, taxpayers can petition Tax Court if they disagree with the Appeals decision.

If taxpayers cannot file by the due date of the return, they can request an extension of time to file on an IRS tax form.

A taxpayer has passed authentication and the return IRS Posts Return is posted to Master File.

Initial Contact Combined With 30-Day Letter and Audit Report

Letter informing the taxpayer their return is under audit and providing an audit report adjusting items in question. The taxpayer has 30 days to provide supporting documents and request an appeal.

Option for a payment plan if a taxpayer cannot pay Installment Agreement taxes in full when it is due; plan is agreed to by IRS.