One of the most common questions we hear is: "Why did the IRS send this, and why now?" The answer often depends on who at the IRS is reviewing your file. Not every letter comes from the same department, and understanding the source of your notice is the first step in determining how much "danger" your assets are in.
Breaking Down the "Source" of Your Notice
The IRS uses three main channels to communicate with taxpayers. Each level represents a different stage of the collection or examination process:
1. ACS (Automated Collection System)
Think of this as the IRS "call center" and automated mailing hub. If you owe a balance and haven't paid, the ACS computer system will automatically generate a series of letters.
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What it means: Your case is likely in the early or mid-stages of collection.
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The Danger: Even though it’s automated, ACS can issue computer-generated liens and levies if you don't respond.
2. Revenue Officers (RO)
If your case involves a high balance (often over $100,000), complex business taxes, or "uncooperative" history, it may be assigned to a local Revenue Officer.
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What it means: You are now dealing with a specific person, not a computer. They may visit your home or business. Also, much more difficult to deal with.
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The Sign: You will likely receive Form 9297 (Summary of Taxpayer Contact), which is a formal request for deep-dive financial information.
3. Private Collection Agencies (PCA)
By law, the IRS must sometimes hand off "inactive" or older tax debts to private contractors.
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Authorized Agencies: As of 2026, the official agencies include CBE Group, Coast Professional, and ConServe.
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The Process: You will first receive a CP40 notice from the IRS telling you the debt is moving. Only then will the private agency contact you.
Do IRS Notices Always Come by Certified Mail?
The short answer is no. While many people think they only need to worry about signing a letter, that’s a dangerous misconception.
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Certified Mail: This is usually reserved for the most serious actions, such as Final Notices of Intent to Levy or Statutory Notices of Deficiency. The IRS uses certified mail to create a legal paper trail proving you were notified before they seize your bank account or wages.
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Regular Mail: Most routine balance dues, reminders (CP501, CP503), and adjustment notices arrive via standard First-Class mail.
The Risk: Many taxpayers accidentally miss critical deadlines because they assume a regular envelope isn't "urgent." If you think you’ve missed a notice, Wolf Tax can pull your IRS transcripts with proper authorization to see exactly what is happening behind the scenes.
Don't Guess, Get the Facts
Whether your letter came via certified mail or sat in your mailbox for a week, the clock is ticking. At Wolf Tax, we don't just read the letter; we look into the IRS system to see the "who, what, and why" behind the notice. We can help you stop ACS levies, negotiate with Revenue Officers, and verify that a private collector is legitimate.
