U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Fiscal Year 2016 Statutory Review of Compliance With Notice of Federal Lien Due Process Procedures

Report Information

Date Issued
Report Number
2016-30-047
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 determine if programming changes are viable for the systemic upload and use of the secondary taxpayer's last known address for mailing lien notices for NFTLs with joint liabilities. Also, revise applicable Internal Revenue Manual sections to require employees requesting an NFTL involving joint liability to research Integrated Data Retrieval System (IDRS) for the last known address of the secondary spouse.

The Director, Collection, Small Business/Self-Employed Division, should revise the IRM by making procedures pertaining to courtesy copies of lien notices applicable to ACS employees.

The Director, Collection, Small Business/Self-Employed Division, should remind the ACS Support function's employees of the IRM requirement to use the ALS lien notice screen to update the mail status of the lien notice with the appropriate transaction code and action code combination.