Annapolis Tax Lawyer — Protect Your Assets From IRS Action

Automated Collection System — the IRS call center division that handles most collection actions, including phone contacts about unpaid taxes, installment agreements, and status requests.

Automated Underreporter — the IRS program that matches income reported on tax returns against information returns (W-2s, 1099s) filed by employers and financial institutions.

Collection Due Process — a taxpayer's legal right to a hearing before the IRS Office of Appeals before certain collection actions (levies, liens) can proceed.

Criminal Investigation Division — the law enforcement arm of the IRS responsible for investigating potential criminal violations of the Internal Revenue Code.

Currently Not Collectible — a status the IRS places on a taxpayer's account when they determine the taxpayer cannot afford to pay their tax debt. Collection activity is paused, though interest and penalties continue to accrue.

Collection Statute Expiration Date — the date after which the IRS can no longer legally collect a tax debt. Generally 10 years from the date of assessment.