IRS Enforcement and Compliance Operations as of December 10, 2021

IRS Enforcement and Compliance Operations

IRS Collection to Resume Normal Operations (added June 14, 2021)

The majority of compliance operations are already running normally after being suspended to provide pandemic-related relief during the People First Initiative April 1, 2020 through July 15, 2020. However, the IRS kept its systemic and automated lien and levy programs idle since April 2020. With the recent progress the country has made in controlling the COVID-19 pandemic, economic activity is returning to normal. Therefore, IRS plans to return to its normal collection casework processes later this summer to support integrity of the nation’s tax system.

Systemic Lien and Levy Programs (added June 14, 2021)

Balance due Notices are generally automatically sent to taxpayers after the tax filing deadline to those the IRS believes has a tax bill. Beginning June 15, 2021, the IRS expects to begin following up with taxpayers who failed to respond to prior notices. Taxpayers (some with 2020 and/or 2019 tax liabilities) will be notified that they have 30 days (45 if out of the country) to respond or pay their tax bills. Taxpayers who fail to respond to these additional letters could be subject to levies or Notice of Federal Tax Lien filings beginning Aug. 15, 2021.

Other IRS Collection Programs to Resume (added June 14, 2021)

• Notifications to the Department of State (DOS) to exercise their authority to revoke the passports of taxpayers with seriously delinquent tax debt that they fail to pay will resume on July 15, 2021. We resumed certifying tax debt as seriously delinquent to the U.S. State Department in mid-March 2021. (Being certified to the State Department prevents a taxpayer from renewing or obtaining a new passport).
o Automated levies in coordination with other state and federal agencies including:
 Federal Payment Levy Program (FPLP), State Income Tax Levy Program (SITLP), and the Municipal Tax Levy Program (MTLP) – start July 15, 2021
 Alaskan Permanent Fund Dividend Program (AKPFD) – start August 15, 2021
• Balance due notices (including final notices) will start being mailed by the Automated Collection System (ACS) in June 2021. Systemic levies and Notice of Federal Tax Liens to be issued starting August 15, 2021, if taxpayers fail to pay, establish a payment plan, or reach agreement with the IRS that the taxes are uncollectible.

Certifying Tax Debt to State Department (added March 15, 2021)

Compliance (updated December 1, 2020)

Page Last Reviewed or Updated: 10-Dec-2021