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Delinquent Federal Contractors Are Not Always Included in the Federal Payment Levy Program

Report Information

Date Issued
Report Number
2017-30-053
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Director, Collection Operations, Small Business/Self-Employed Division, should identify all ACS tax modules that were improperly excluded from the FPLP and take action to include them in the FPLP.

The Director, Collection Operations, Small Business/Self-Employed Division, should ensure that the Internal Revenue Manual (IRM) is updated to include instructions for ACS employees to manually reverse exclusions from FPLP levy actions when accounts are manually moved to the relevant ACS inventories.

The Director, Collection Operations, Small Business/Self-Employed Division, should ensure that ACS programming changes are made to correct the problems with the systemic reversal of the FPLP exclusion. In addition, management should identify any additional ACS accounts that were improperly excluded from the FPLP due to this problem, and take action to include them in the FPLP.

The Director, Collection Operations, Small Business/Self-Employed Division, should work with the BFS to identify agencies that do not participate in the FPLP and establish a process to add those agencies.