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Fiscal Year 2015 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property

Report Information

Date Issued
Report Number
2015-30-048
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, Small Business/Self-Employed Division, should revise IRM Exhibit 5.10.4-6 (newspaper advertisement notification template) to clarify that the seizure details need to be changed to match the details on the Form 2434 or Form 2434 A that was issued to the taxpayer.

The Director, Collection, Small Business/Self-Employed Division, should ensure that any revisions to the fair market values affecting minimum bids made during the seizure sale process include the revenue officer's group manager's documented concurrence in the Integrated Collection System (ICS) history.