Fiscal Year 2017 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures

The Director, Collection, Small Business/Self-Employed Division, should expand the courtesy copy procedures in the IRM to allow a copy of the lien notice to be resent to those taxpayers whose original CDP lien notices went undelivered to ensure that taxpayers are informed of their appeal rights.

The Director, Collection, Small Business/Self-Employed Division, should revise IRM procedures to clarify that copies of notices and other written communications should only be provided to representatives for whom taxpayers have expressly authorized the IRS to send them.

The Director, Collection, Small Business/Self-Employed Division should revise the Automated Collection System (ACS) Support function Internal Revenue Manual (IRM) to clarify that employees processing undeliverable mail must determine if the notice is addressed to the primary or secondary taxpayer, perform address research for the appropriate taxpayer, and document to whom the notice was addressed.

The Director, Collection, Small Business/Self-Employed Division should revise the Automated Collection System (ACS) Support function Internal Revenue Manual (IRM) to include the use of the unclaimed and refused action codes for returned mail.

The Director, Collection, Small Business/Self-Employed Division should add procedures to the Automated Collection System (ACS) Support function Internal Revenue Manual (IRM) to work undelivered lien notices addressed to taxpayers' representatives.