I got a letter today from the IRS- letter 2797 BOD CODE SC CP ACS requesting my signature along with confirmation of my address. I was able to find out that ACS means 'Automated Collections System' and I read about that as well- and that the BOD CODE stands for 'small business.' In other words they may be looking to collect back taxes I owe (which I do) but I don't own a small business! Did they make a mistake? The letter also came from Memphis, Tn. but I live in Texas- I don't understand that. So what happens next? Are they going to send a letter to my employer and begin garnishing my wages?