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Fiscal Year 2015 Statutory Review of Compliance With Notice of Federal Tax Lien Due Process Procedures

Report Information

Date Issued
Report Number
2015-30-055
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 establish procedures requiring the lien unit to verify all NFTL requests for which the checkbox on Form 12636, Line 4, is blank.

The Director, Collection, Small Business/Self-Employed Division, should establish Internal Revenue Manual (IRM) procedures to timely research taxpayer accounts if the envelopes of returned lien notices are marked with multiple reasons for return and ensure that the lien notice was mailed to the taxpayer's last known address