Who and what is the automated collection service of the IRS?
The ACS is a division of the IRS and they focus on the accounts that are ‘balance due’ and also the ‘non filer cases’. If the taxpayer owes any money to the IRS and/or she has failed to file her tax returns, the ACS will enforce collection activity. They handle outgoing and incoming telephone calls, they start the wage garnishes and the bank levies and they also send out the final notices to the taxpayer. The ACS has been known to be extremely aggressive when collecting.