Fiscal Year 2018 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures
Report Information
Date Issued
September 18, 2018
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
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.
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.