Field Guide

The notice on the desk tells you what the case is worth.

Before you spend a single dial, the IRS notice a taxpayer received tells you how real and how urgent the case is. Here is the ladder we screen every lead against, from lowest intent to highest.

1. 1
   CP14. The first bill.

   A real balance, but no urgency yet. The taxpayer just found out.

2. 2
   CP501 and CP503. Reminders.

   The balance is still sitting there and still being ignored.

3. 3
   CP504. Notice of Intent to Levy.

   This is the letter that makes people panic. High value, because now they are motivated to act.

4. 4
   LT11 and Letter 1058. Final Notice of Intent to Levy.

   The highest value notice on the ladder. It starts a 30 day clock, and the taxpayer knows it.

5. 5
   CP2000. The reported numbers do not match.

   A good case that shows up year round, not just in filing season.

6. 6
   Active wage garnishment. An emergency.

   These taxpayers hire the same day.

The gate before any of it.

None of these matter if the taxpayer has unfiled returns. The IRS will not consider any resolution until every return is filed, so that is the first thing we screen. A lead with unfiled returns and no plan to file is not a case yet.

How we use it.

Every bidlead lead is screened on the notice code, the balance, filing status, unfiled returns, and ability to pay before it ever reaches your firm. You spend your dials on cases that are already real, not on people who owe eight hundred dollars and never opened the envelope.