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

Report Information

Date Issued
Report Number
2019-30-070
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, Collection, Small Business/Self-Employed Division, should ensure that corrective programming changes are implemented to effectively prevent employees from incorrectly identifying disqualified employment tax levies.

The Director, Collection, Small Business/Self-Employed Division, should provide revenue officers with clarification and reinforcement of the IRM 5.11.1.3.3.9 procedures for invalid CDP notices when the notice transaction code is reversed in error.