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Fiscal Year 2021 Statutory Review of Compliance With Legal Guidelines When Issuing Levies

Report Information

Date Issued
Report Number
2021-30-069
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 changes are implemented to block the issuance of levies when previous Collection Due Process notices were reversed and not reissued.

The Director, Collection Policy, Small Business/Self-Employed Division, should provide revenue officers with clarification and reinforcement of the requirements for timely issuing Collection Due Process notices when systemic controls are bypassed.