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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 consider the feasibility of adding a Master File indicator to alert the Collection function when a taxpayer was unable to be contacted or located during an examination.

The Director, Examination, Small Business/Self-Employed Division, should use available resources, such as the Enforcement Revenue Information System, to measure and track collectability as it relates to examination assessments and the goal of decreasing the ARDI and increasing the quality of assessments.