If you are one of the tens of millions of Americans who are behind on your tax payments, you are probably already familiar with the Automated Collection System or ACS. This branch of the IRS is the first contact most taxpayers have with the IRS after receiving a past-due tax bill. As its name suggests, ACS is a large, computer driven system that attempts to collect on past due tax liabilities. ACS is responsible for sending out nearly all of the various collection letters and legal notices required to collect delinquent tax liabilities.
ACS however, is not a fully “automated” system. It is staffed with a large number of tax collection professionals whose efforts are focused on collecting your past due liability. A large portion of these tax collectors work in call centers located across the nation. Most taxpayers who speak to an IRS collection officer on the phone, are probably speaking to an ACS representative at one of these large call centers.
When dealing with the IRS regarding a tax collection matter, it is always important to act quickly, truthfully and fully. The same holds true for dealing with ACS. The goal of each ACS tax collection officer is to generate full payment of the tax billed, plus penalties and interest. ACS has the ability to use all of the enforced collection action available to the IRS, including wage garnishments, bank levies and tax liens. Failure to respond quickly could result in one or more of these enforced collections actions being taken against you.
Federal law gives you the right to professional representation before the IRS and ACS. If you are concerned about the preservation of your legal rights, you should speak with a tax professional to assist you with your tax collection negotiations with ACS.