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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 provide revenue officers with clarification and reinforcement of the requirements for timely identifying and inputting CDP hearing requests prior to issuing ICS levies.

The Director, Collection Policy, Small Business/Self-Employed Division, should update the relevant IRM sections with specific information on preparing a manual levy and remind revenue officers of the proper ways to issue a manual levy.