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getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connectionsand overlaps and repetitions between stages. As you can see from its numerous twists and turns, the road to compliance isn’t  \n[For more information visit](For more information visit TaxpayerAdvocate.irs.gov)[ TaxpayerAdvocate.irs.gov](For more information visit TaxpayerAdvocate.irs.gov)  \nKEY  \nStops  \n Tax Notice  \n Automated Process  Action/Decision  \n End/Case Closed  \n Process  \n Decision Point  \n Choice  \nLines  \nNotice/Letter Issued at This Stop  \n Station’s Departures  \n Station’s Arrivals  \nLine Direction  \n Tax Preparation  \n Tax Return Processing  Collection  \n Exam  \n Appeals  \n Litigation  \n Private Debt Collection  \n90-DAY NOTICE OF DEFICIENCY  \nNotice Giving Taxpayer 90 Days to Petition Tax Court (150 Days If Outside United States)  \nTaxpayer Petitions Tax Court  \nMATH ERROR NOTICE  \nNO  \nYES  \nAdjustment Remains in Place  \nYES  \nMath Error Notice  \nTaxpayer Agrees With Adjustment  \nTaxpayer Requests  \nAbatement of Adjustment Within  \n60 Days  \nAdjustment Abated  \nAdjustment Remains in Place  \nEXAM STATION  \nNO  \nTaxpayer Seeks Answers to Tax Questions  \nFile Electronically or Paper  \nVolunteer Income Tax Assistance / Tax Counseling for the Elderly  \nFree File/Free File Fillable Forms  \nCommercial  \nTax Software  \nPaid Return Preparer  \nTaxpayer  \nPrepares Return  \nTaxpayer Files Extension  \nfor More Time  \nYES  \nYES  \nNO  \nNO  \nReturn  \nRejected  \nTaxpayer Files Return on Paper  \nTaxpayer e-Files Return  \nYES  \nReturn Passes Filters  \nDid Questioned Credits Get Verified  \n(Automated Questionable Credits)  \nAccount Adjusted  \nBALANCE  \nIS ASSESSED  \nAccount Adjusted  \nNO  \nNO  \nNO  \nNO  \nNO  \nYES  \nYES  \nYES  \nYES  \nYES  \nDoes Taxpayer Owe  \nCase Closed  \nNotice of Intent to Levy and Right to Collection Due Process Hearing  \nNo Further Action  \nBalance Paid  \nYES  \nYES  \nNotice of Lien Filed and Right to Collection Due Process Hearing  \nIRS Issues Math Error Notice  \nIRS Posts  \nReturn  \n90-Day Notice  \nof Deficiency  \nNotice of Claim Disallowance  \nLevy Relief  \nInstallment Agreement  \nPartial Pay  \nInstallment Agreement  \nWrongful Levy  \nLevy Release  \n(With Economic Hardship)  \nReturn of  \nLevy Proceeds  \nCurrently Not Collectible Bankruptcy (Insolvency)  \nTaxpayer Disagrees With Assessed Amount  \nDoubt As to Liability  \nTaxpayer Calls IRS to Discuss Collection Alternatives  \nSORTING STATION  \nCase Not Assigned  \n(Shelved)  \nField Collection  \nCase Waiting for Assignment (Queue)  \nCP49  \nAutomated Collection System  \nRefund From Another Year Applied to Debt  \nIRS Sends Taxpayer Collection Notices  \nNotice of Federal Tax Lien Filed (in Public Records)  \nCP14  \nNotice of Tax Due and Demand for Payment  \nTaxpayer Requests Refund  \nGovernment Files Suit in Court  \nReduce Assessment to Judgment  \nForeclosure of  \nTax Lien  \nCOLLECTION ALTERNATIVES STATION TAXPAYER COLLECTION ALTERNATIVES  \nCP523 or  \nCP521  \nTaxpayer Protests 30-Day Letter  \nAppeals Issues Equivalent Hearing Letter  \nAppeals Agrees With Taxpayer  \nAppeals Does Not Agree With Taxpayer  \nTAXPAYER FILES APPEAL OR CLAIM REQUEST  \nLien  \nEnforcement  \nAction to Enforce Levy  \nLetter 5157 or  \nLetter 3324  \nAPPEAL STATION  \nLetter 965 or  \nLetter 966 or  \nLetter 5248  \nAppeals Agrees With Taxpayer  \nLetter 913 Letter 913  \n90-Day Notice  \nof Deficiency  \nLetter 5100  \nAppeals  \nDetermination  \nLetter 3171, Letter 3886,  \nLetter 3177, Letter 4052/2272C, Letter 5259/2272C, Letter 2975, CP523, Letter 5603, Letter 4205, Letter 4027, Letter 4711, Letter 3975, Letter 1058  \nFace-to-Face or Telephone Conference  \nAppeals Considers:  \n• Were All Administrative/Legal Requirements Followed  \n• Collection Alternatives  \n• Innocent Sp","cbCaioDRcnzApzYn","https://ap.wps.com/l/cbCaioDRcnzApzYn","pdf",766636,"English","# Taxpayer Roadmap\n## Stops, decisions, and case outcomes\n## Tax preparation and return processing\n## Examination, appeals, and litigation\n## Collection, collection alternatives, and private debt collection","[{\"question\":\"What stages does the Taxpayer Roadmap cover?\",\"answer\":\"It covers the taxpayer journey from answering tax law questions through audits/exams, appeals, collection, and litigation, including key case outcomes like case closed.\"},{\"question\":\"How does the roadmap handle math error and the 90-day notice of deficiency?\",\"answer\":\"It shows separate flows for a math error notice and for a 90-day notice of deficiency, including taxpayer response paths such as petitioning tax court and potential adjustments or abatements.\"},{\"question\":\"What collection alternatives are shown after tax debt is assessed?\",\"answer\":\"The roadmap includes options such as notice of intent to levy with due process hearings, installment agreements, partial pay, levy relief (including economic hardship), lien/levy actions, and references to private debt collection paths.\"}]","Taxpayer Roadmap - An Illustration of the Modern United States Tax System | PDF",1789512484]