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Fiscal Year 2020 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures

Report Information

Date Issued
Report Number
2020-30-068
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 issue guidance to reinforce IRM 5.19.6.18 to ensure that ACS Support function employees processing undeliverable mail determine if the notice is addressed to the primary or secondary taxpayer, perform address research for the appropriate taxpayer, and document to whom the notice was addressed.

The Director, Collection Policy, Small Business/Self-Employed Division, should issue guidance to reinforce IRM 5.19.6.18 to ensure that ACS Support function employees processing undeliverable mail document that the notice was returned as undelivered.