1. This section provides descriptions of assorted transcripts used internally or externally. It includes some transcript request and certifying transcripts procedures. In general, only transcripts designed for taxpayer use should be sent to taxpayers. It also includes information on the Transcript Delivery System (TDS), which is an automated system that delivers tax account and return information to the user instantly along with an appropriate cover letter (when applicable) or to the taxpayer through the post mail feature.
Tax attorney Robert E. McKenzie discuss IRS collection enforcement actions.
IRS Collection Enforcement Actions
The IRS Collection Division attempts to collect delinquent taxes as inexpensively and rapidly as possible. To accomplish this task the IRS makes extensive use of computers. Only when automated methods have failed to collect a tax is the matter assigned to an individual for collection.
From the Government’s perspective, statutes of limitation restrict the taxpayer’s right to claim a refund of
overpaid tax or initiate litigation to obtain a refund. From the taxpayer’s perspective, statutes of limitation
prevent the IRS from collecting a deficiency in tax or beginning a civil or criminal case. In short, statutes of
limitation provide a date of finality after which actions taken by the IRS or the taxpayer cannot be disturbed by
the other party