IRS Collections Season Underway

The IRS began its 2026 collections season with notices issued starting June 8. Practitioners should help clients resolve issues quickly using online tools. The IRS is also expanding scheduled, in-person “coordinated field activities” for certain cases.

What Practitioners Need to Know About Notices and Field Activities

By Matt Davis, CPA-Central Texas

At a recent stakeholder meeting with the IRS, the TXCPA Relations with IRS Committee and other professional tax organizations received an important update on IRS collections activity for the 2026 season.

The IRS confirmed that the collections season officially began on June 1, with collection notices being issued to taxpayers starting June 8. As activity ramps up, practitioners are strongly encouraged to guide clients through resolving outstanding tax issues. Taxpayers and practitioners can use online resources as the first step in addressing collection notices. Taxpayers can log into their IRS online accounts to verify balances and confirm whether payments referenced in notices have been properly applied. Taxpayers can establish payment plans directly through their IRS online accounts. Practitioners can set up payment arrangements on behalf of clients through their IRS business accounts.

Coordinated Field Activities Expanding

In addition to standard notice procedures, the IRS is expanding its use of coordinated field activities of face-to-face meetings to address collection cases with a focus on high-priority collection cases. (They did not provide parameters on what constitutes high priority.)

Initial locations for these activities include Amarillo, TX, followed by Memphis, TN, and New Orleans, LA.

What to Expect from IRS Field Visits

The IRS clarified that these field activities are not random or unannounced enforcement actions. Rather, they are structured and communicated efforts to resolve existing cases.

Key aspects include:

Taxpayers selected for visits will receive an appointment letter in advance
Visits are typically conducted by two IRS representatives, generally an experienced agent with newer personnel
Both individuals and businesses with cases already in the collection queue may be included
Local law enforcement will be notified of IRS presence in these areas

The IRS indicated that agents will make every effort to resolve cases during these in-person interactions where possible.

Practitioner Takeaways

With collections activity increasing, practitioners should:

Proactively review client accounts for potential issues
Ensure IRS agents adhere to Power of Attorney contacts on file
Leverage online IRS tools to verify balances and initiate payment plans

As coordinated field activities expand, understanding this approach will be critical to helping clients navigate IRS interactions effectively and avoid unnecessary escalation.

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