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Fiscal Year 2020 Statutory Review of Compliance With Legal Guidelines When Issuing Levies.

Report Information

Date Issued
Report Number
2020-30-065
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 Policy, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that, when a revenue officer generates a disqualified employment tax levy, the ICS properly posts in the case history and notifies employees to send the post-levy CDP notice.

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that, when a revenue officer levies a tax module that is not in Field Collection status, he or she is notified to verify the proper time has passed since the CDP notice issuance.

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that, when a jeopardy levy is issued, the ICS posts in the case history and notifies employees to send the post-levy CDP notice.

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that, when a revenue officer levies an ICS-only balance due module in the ICS, he or she is notified to verify the CDP notices were properly issued.

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that, when a levy fails during the generation process, the case history is updated.