Fiscal Year 2018 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers' Property

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that revenue officers include detailed documentation of their discussions with the PALS about the fair market value, estimation of expenses, and identification of encumbrances.

The Director, Collection Policy, Small Business/Self-Employed Division, should update the Form 13719 to require that the revenue officer include either the detail of their discussion with the PALS on the form or the date where the detail of the discussion can be located in the case history. The detail of the discussion on the form or in the case history should include the fair market value, expenses, and identification of encumbrances.

The Director, Collection Policy, Small Business/Self-Employed Division, should develop detailed selection criteria for determining which assets to outsource to the GSA for online sales, which should take into consideration the interests of the Government and the taxpayer as to whether the GSA should be used.