Escalating Tax Cases

A citizen has an outstanding collection case with a tax agency. The citizen did not pay the liability because the citizen disagrees with the amount of the penalty the tax authority established. The citizen calls the tax agency for clarification about the penalty. The case worker can access details about the citizen's case to talk with the citizen about the penalty in greater detail. The case worker responds to the citizen’s question. Because the citizen does not agree with the amount of the liability, the case worker escalates the case and assigns it to the next level agent. That agent performs further analysis and records an assessment for the case.