Previously, taxpayers with liabilities in excess of $100,000 were guaranteed to have their cases assigned to IRS Revenue Officers in their area. Our new understanding is the dollar threshold has been raised to $250,000! So if you are below $250,000 your case is likely to be handled by the Automated Collection Systems division of the IRS at 1-800-829-7650.
Exceptions of course are taxpayers who haven't filed many years OR a business that owes 941 taxes. Those cases might be assigned to the field regardless of the dollar amount.
We had written previously when the threshold was announced at $100,000 back in March 2012:
