Billions of Dollars of Nonfiler Employment Taxes Went Unassessed in the Automated 6020(b) Program Due Primarilyto Resource Limitations

The Commissioner, SB/SE Division, should consider allocating additional resources to the A6020(b) program, beginning with the five FTEs planned for in FY 2020, in conjunction with the SB/SE Division Nonfiler Strategic Plan and in consultation with the Nonfiler Executive Steering Committee.

The Commissioner, Small Business/Self-Employed Division, should consider revising the A6020(b) systemic case selection criteria to remove the upper dollar threshold limit, revise the case assignment routing order, and update the prioritization to focus on the highest dollar cases.

The Commissioner, Small Business/Self-Employed Division, should consider revising the A6020(b) manual case selection criteria to remove the upper dollar threshold limit.

The Commissioner, Small Business/Self-Employed Division, should in preparation for the FY 2020 resumption of the program, consider transferring the highest dollar standalone TDI inventory from the ACS, the Collection queue, and Field Collection to be worked by the planned five FTEs in the A6020(b) program and continue to transfer higher dollar standalone TDI inventory manually to the A6020(b) program until the systemic criteria are revised.

The Commissioner, Small Business/Self-Employed Division, should request a Unified Work Request to implement application changes that prevent the A6020(b) system from closing a default case until it has verified that the default return assessment posted to the BMF.