June 14, 2021
Given the progress the country has made in the COVID-19 pandemic and economic activity returning to normal, the IRS plans to return to its normal collection processes this summer.
Although most compliance operations are already running normally after being suspended during the People First Initiative to provide pandemic relief from April 1, 2020 through July 15, 2020, the IRS has kept its systemic and automated lien and levy programs idle since April 2020.
Starting June 15, 2021, the IRS will begin following up with taxpayers who failed to respond to Balance Due Notices, which are automatically sent after the tax filing deadline to those who the IRS believe owe a tax bill. People will be notified that they have 30 days (45 if out of the country) to either respond or pay their tax bills. If they don't respond to these additional letters, they could be subject to levies or Notice of Federal Tax Lien filings beginning Aug. 15, 2021.
Also, notifications to the Department of State to exercise their authority to revoke the passports of taxpayers with seriously delinquent tax debt that they fail to pay will resume on July 15, 2021.
Certifying tax debt as seriously delinquent to the U.S. State Department resumed in mid-March 2021. (Being certified to the State Department prevents a taxpayer from renewing or obtaining a new passport).