May 15, 2023 - IRS to Restart Collections
IRS officials say the agency is resuming its collection efforts and is expected to issue CP14 notices, Notice of Tax Due and Demand for Payment, to roughly 8 million taxpayers by the end of May. The IRS temporarily stopped collections activities during the COVID-19 pandemic.
Eric Green, a tax attorney who regularly serves as an instructor for NATP webinars on collections issues, said he learned of the IRS's intention to resume issuing the balance due notices during a recent meeting with officials from the agency. “We have been waiting for the tidal wave of IRS rep work to start, and it seems things will be gearing up around Memorial Day,” he said.
Additionally, IRS officials noted the following:
- The IRS has caught up with its mail processing backlog, so there is no longer a concern that the agency is sending notices out to taxpayers who have responded or made payments that had not been opened.
- Taxpayers who owed balances and were due for enforcement action before the pause will probably receive a refresh notice to remind them of the balance due in the hopes that they or their representative will contact the IRS to work out an arrangement before action is taken on a levy.
Enforcement notices will be sent out in waves to avoid overwhelming the IRS's collection phone lines, Office of Appeals and Taxpayer Advocate when taxpayers receive their notices and try to contact the agency.