A fourth notice is issued four weeks later. If an outstanding balance still exists four weeks after the fourth notice, the computer prints a TDA, or Taxpayer Delinquent Account. The TDA comprises the assignment for collection action and is coded to contain information about the account, such as the taxpayer's responses to the account, and a full transcript of account debits and credits. While the above process is used in routine cases, the IRS will often bypass some of the notices if the taxpayer was previously delinquent or if the computer processing cycle becomes delayed. Thus, it is common for a taxpayer to receive only two notices.
All notices contain updated penalty and interest charges.
The IRS provides a window envelope with the notices to direct the taxpayer's response to the appropriate service center. The first notice requests the taxpayer to send payment to or otherwise call the district office. The second notice is sent with Publication 586, The Collection Process, which briefly explains IRS collection procedures, and the steps necessary for contacting the IRS if full payment cannot be made. Salary or wages due you may be levied upon, as provided by section 6331 of the Internal Revenue Code, by serving a notice of levy on your employer. Bank accounts, receivables, commissions, or other kinds of income you have are also subject to levy.