KEY

Lines

Stops

Tax Return Preparation Tax Return Processing

Collections

Appeals

Exam

Litigation

Process

Taxpayer Receivesand Gathers TaxInformation

Taxpayer Prepares Return

Does TaxpayerOwe

Taxpayer Files Extensionfor More Time

Taxpayer EstimatesTax Due and Submits

Payment

IRS.gov

Paid Return Preparer

File Electronically or Paper

Taxpayer e-Files and SubmitsPayment If Due

Return Rejected

Return Passes Filters

Taxpayer Files Returnon Paper and SubmitsPayment If Due

Return Mailed

ID TheftFilters

No IDTheft Filters

Were ErrorsFound on Return

Were ErrorsFound on

Return

IRS Corrects Errors and

Posts Return

IRS CorrectsErrors and

Posts ReturnReturn Reviewed by IRS forQuestionableItems

FieldExam

Office Exam

Correspondence Exam

AppointmentScheduled

AppointmentConfirmation

Taxpayer ProvidesDocumentation of

Requested Information

Taxpayer Agrees With Proposed Changes

Audit Report/Letter Giving Taxpayer

30 Days to Respond

Identity Verified

Return Processing Stopped, Notice IssuedFree File/Free File Fillable

Forms

Volunteer Income TaxAssistance / Tax Counseling for the Elderly

Commercial Tax Software

IRS Tax LawPhone Line

IRS Forms andPublications

IRS TaxpayerAssistance Centers

(TACs)

Can Taxpayer File Return by Deadline

Tax ReturnPreparers

Tax Software

Taxpayer Seeks Answersto Tax Questions

Action/Decision

Decision Point

Choice

Station’s Arrivals

Station’s Departures

End/Case Closed

Tax Notice

Automated Process

Taxpayer Begins Filing Process

YESYES

NO

NO

Taxpayer Addresses e-File Errors and Refiles

YES

RETURN IS ACCEPTED FOR

PROCESSING

PROCESSINGSTATION

Were Wages& WithholdingVerified

Did QuestionedCredits Get Verified

Automated Questionable Credits (AQC)

Account Adjusted

NO

NO

NO

NO

NO

YESYES

YESYES

YES

AccountAdjusted

TAXPAYER’S BALANCE IS ASSESSED

IRS CATEGORIZES TAXPAYER’S CASE

Taxpayer RequestsCollection DueProcess HearingWithin 30 Days

Equivalent Hearing (Request

Within 1 Year)

Case Closed

No FurtherAction

InstallmentAgreement

Taxpayer Files Collection Appeals Program (CAP)Request

Taxpayer Files Collection DueProcess (CDP)Hearing RequestWithin 30 Days ofCDP Notice

Taxpayer FilesEquivalent Hearing

Request Within 1 Year of CDP Notice

Appeals Conference

Balance Paid

Case NotAssigned(Shelved)

Notice of Intent to Levy and Right to Collection Due

Process Hearing

FullPayment

Case Returnsto IRS or IRS Recalls Case

YES

YES

PRIVATE DEBTCOLLECTION

Notice of Lien Filed and Right to Collection Due

Process Hearing

Doubt As toCollectibility

Effective Tax Administration(Equity, Public Policy, Economic Hardship)

Withdrawal of Noticeof Federal Tax Lien Lien Discharge Lien ReleaseLien Subordination

How to Address a LevyWrongful Levy

Levy Release (With Economic Hardship)

Return of Levy Proceeds

Installment Agreement

Partial PayInstallment Agreement

Taxpayer Disagrees WithAssessed Amount

Bankruptcy (Insolvency)

Pay Tax Due in Full

Offer in Compromise

How to Address a Lien

Currently Not Collectible

Doubt As to Liability

RETURN OR CLAIM IS SCREENED FOR EXAM

Letter Notifying Taxpayer of Audit With Request for Additional Information

Exam Letter Notifying Taxpayer of Audit With Request for Additional Information

IRS IssuesMath ErrorNotice

IRS IssuesMath ErrorNotice

90-DayNotice Letter

Notice of ClaimDisallowance

Taxpayer Timely Petitions Tax Court

Hearing

Taxpayer Does Not Petition Tax Court

Hearing

Payment Options

TAXPAYER DISAGREESWITH ASSESSMENT

YES NO

NONO

TAXPAYER FILES APPEAL OR CLAIM REQUEST

Taxpayer Protests30-Day Letter

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’t always easy to navigate. But we hope this map helps taxpayers �nd their way. A project of the Taxpayer Advocate Service.

For more information visit taxpayeradvocate.irs.gov

Line Direction

Tax Return Processing

Collections

Tax Preparation

Appeals

Litigation

Private Debt Collection

Exam

Face-to-Faceor TelephoneConference

Tax Assessed

Taxpayer AppealsRefund Claim Denial

Appeals ConsidersRefund Claim

Face-to-Faceor TelephoneConference

Appeals Considers:• 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 Necessary

Appeals AgreesWith Taxpayer

Appeals AgreesWith Taxpayer

Appeals Does NotAgree With Taxpayer

Taxpayer FilesPetition Within 30 Days

of Collection Due Process (CDP)

Determination Letter

Appeals ConsidersRisk of Going toCourt (Hazards

of Litigation)

Notice ofRefund ClaimDisallowance or6 Months SinceRefund ClaimFiled

YES

YES

YES

YES

YES

NO

NO

Notice of Tax Dueand Demand forPayment

Taxpayer Requests Refund

IRS Sends Taxpayer Collection Notices

NO

NO

NO

Taxpayer Owes Tax

ASSESSMENT STATION

SORTING STATION

APPEAL STATION

ALTERNATIVES STATION

SCREENING STATION

LITIGATION STATION

ACTION STATION

TaxpayerPays Taxes

Taxpayer Timely FilesRequest for Refund

Does Taxpayer PayBalance Due

YES

Taxpayer Disagrees With Assessed Amount

Notice of Federal Tax Lien Filed

(in Public Records)

COLLECTION STATION

Taxpayer RequestsCollection Appeals

Program

Levy/Seizureof Assets

TAXPAYER COLLECTION ALTERNATIVES

Taxpayer Doesn't Agree and Requests Appeals Conference

Collection Appeals Program

AppealsConsideration

CaseSettled

Appeals Determination

Initial ContactCombined With 30‐Day

Letter and Report

IRS FullyAccepts Taxpayer

DocumentationIRS Fully

Accepts TaxpayerDocumentation

COLLECTION ACTIONS

TaxpayerDoes Not Pay Taxes

Taxpayer FilesTax CourtPetition

PreviousIRS Appeal

Taxpayer Files For Bankruptcy in Federal Court

Tax CourtDecision

NO

Taxpayer Calls IRS to Discuss Collection Alternatives

Balance Due Return

90-DAY NOTICE LETTERNotice Giving Taxpayer 90 Days

to Petition Tax Court (150 Days If Outside United States)

MATH ERROR NOTICE

IRS Posts Return

IRS Posts Return

Refund Claim

Refund, If Any, Issued to Taxpayer

Bureau of Fiscal Service (BFS) Offsets for Non-Tax Debts

IRS Offsets forIRS Debts Balance

Due to IRS by Taxpayer

No Balance Due toIRS by Taxpayer

Refund Due to Taxpayer

FieldCollection

Lien Enforcement

Action toEnforce Levy

GovernmentFiles Suitin Court

Refund From Another Year

Applied to Debt

Case Waitingfor Assignment

(Queue)

AutomatedCollectionSystem

YES

NO

Reduce Assessmentto Judgment

Foreclosure of Tax Lien

YES

NO

No Change in Tax(With or Without

Adjustments)

YES YES

Taxpayer Provides Documentation ofRequested Information

90-DayNotice Letter

TaxpayerDoes NotRespond

Audit Report/Letter Giving Taxpayer

30 Days to Respond

90-Day Notice Letter

Taxpayer Timely Files Innocent Spouse Claim

Taxpayer Files Offer in Compromise (Doubt As to

Liability)

FILED BY TAXPAYER

Taxpayer RequestsAudit Reconsideration

General ClaimsTaxpayerCan Bring

Federal CourtDecision

Taxpayer Files Petition in Federal Court

Taxpayer Prevailsand GovernmentDoes Not Appeal

Taxpayer Prevails

NO

Taxpayer Owes Tax and Does Not Appeal

Taxpayer orGovernment Appeals

Federal Appeals Court

Federal AppealsCourt Decision

United StatesSupreme Court

Taxpayer orGovernment Appeals

Innocent SpouseClaim NotRaised on Audit

Review of Collection Due Process Determination

Request for Interest Abatement

AdministrativeCosts

Taxpayer Owes Taxes

Taxpayer AgreesWith Appeals

No Agreementor Partial Agreement

Settlement WithReservations (Partial Agreement

With Unresolved Issues)

Appeals AgreesWith Taxpayer

Tax Assessed

90-Day Notice Letter

Taxpayer ClaimsRefund

Appeals AgreesWith Taxpayer

YES

NO

NO

NO

Notice of Partialor Full ClaimDisallowance

Taxpayer PetitionsFederal Court

Appeals IssuesEquivalent

Hearing Letter

Appeals Does Not Agree With

Taxpayer

Appeals IssuesCollection Due

Process DeterminationLetter

YES

NO

90-Day Notice Letter

TaxpayerPetitions

Tax Court

ASSESSMENT STATION

LITIGATIONSTATION

YES

YES

NO

NO

Math ErrorNotice

TaxpayerAgrees WithAdjustment

AdjustmentAbated

Taxpayer RequestsAbatement of

Adjustment Within60 Days

AdjustmentRemainsin Place

AdjustmentRemainsin Place

EXAMSTATION

The Taxpayer Roadmap 2019An Illustration of the Modern United States Tax System