WHO IS THE AUTOMATED COLLECTION SERVICE (ACS) OF THE INTERNAL REVENUE SERVICE (IRS)?
ACS stands for Automated Collection System. It is a division within the IRS that focuses on taxpayer accounts where there is a balance due and/or accounts where returns have not been filed. It is too difficult to have all outstanding files assigned to a local Revenue Officer. As a result, most cases are handled through ACS. ACS does most of the same work that a Revenue Officer does only without the personal touch. This can be a hazard because often you can build a report with a Revenue Officer and work through the case. There is no one individual assigned to a case when you are dealing with ACS. Typically, ACS is very aggressive in their collection efforts.