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Examination Collectibility Procedures Need to Be Clarified and Applied Consistently

Report Information

Date Issued
Report Number
2016-30-070
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, Examination, Small Business/Self-Employed Division, should revise the Internal Revenue Manual (IRM) to provide clear instructions on documenting collectability determinations, including examples of when cases should be given consideration for being surveyed and not given consideration for being surveyed due to collectability considerations.

The Director, Examination, Small Business/Self-Employed Division, should provide training to examiners on collectability determinations.

The Director, Examination, Small Business/Self-Employed Division, should consider tracking returns that are surveyed due to collectability.

The Director, Examination, Small Business/Self-Employed Division, should provide training to examiners on the need to coordinate with the Collection function.

The Director, Examination, Small Business/Self-Employed Division, should revise the IRM to be consistent about when the examiner should contact the Collection function.