Additional Actions Are Needed to Further Reduce Undeliverable Mail

The Deputy Commissioner for Services and Enforcement should develop Service-wide processes and procedures to ensure that all operating divisions suppress the issuance of nonstatutory notices to taxpayers that have a UD mail indicator on their account; suppress the issuance of correspondence when a taxpayer's address of record is an IRS campus; and research and update taxpayer addresses for which the USPS returns undeliverable mail with a yellow label that provides a more current address.

The Commissioner, Wage and Investment Division, should install and use hygiene software to perfect taxpayer addresses on the Individual Taxpayer Identification Number (ITIN) RTS system.