Fiscal Year 2019 Statutory Review of Compliance With Legal Guidelines When Issuing Levies

The Director, Collection, Small Business/Self-Employed Division, should contact the States that sent payments under the secondary taxpayer identification number in response to State Income Tax Levy Program levies, to provide additional guidance on submitting payments to ensure that they are credited promptly and that taxpayers timely receive their CDP rights.

The Director, Collection, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that CDP notices are issued for Federal contractor levies that are full paid after the levy issuance.

The Director, Collection, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that modules with credit balances are not sent to the Alaska Permanent Fund Dividend Levy Program for levy.

The Director, Collection, Small Business/Self-Employed Division, should analyze the causes of delays between the time a CDP hearing request is received at the campus and the input of the CDP hearing transaction code to the Integrated Data Retrieval System, and create an action plan to minimize those delays.

The Director, Collection, Small Business/Self-Employed Division, should determine the cause and take the appropriate corrective action(s) to ensure that the ACS system does not issue levies on taxpayers without a CDP notice.