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 2018 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures

Report Information

Date Issued
Report Number
2018-30-080
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, Campus Compliance Services, Small Business/Self-Employed Division, should revise IRM procedures to require that undelivered lien notices be resent to all taxpayers whose original CDP lien notices were undelivered if an updated address is available and sufficient time is available for the taxpayer to request an equivalent CDP hearing.
Recommendation rejected by IRS

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