Tax Administration: IRS' (Internal Revenue Service's) Automated Collection System

摘要

The report reviews the Internal Revenue Service's (IRS') Automated Collection System (ACS)--a computerized system designed to manage collection cases and to improve communications between IRS and taxpayers. Specifically, the study monitored at least 100 ACS telephone calls, analyzed the sampled cases, and reported on any problems. The report presents (1) a general overview of IRS's collection system for obtaining delinquent returns and collecting delinquent taxes, (2) a description of how ACS fits into IRS' overall collection system, and (3) the results of the calls monitored and the case analysis.