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Fiscal Year 2021 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures

Report Information

Date Issued
Report Number
2021-30-067
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 correct Internal Revenue Manual references to the Automated Lien System User Guide for Automated Collection System Support function employees to update delivery status when undeliverable mail is received.

The Director, Campus Collection, Small Business/Self-Employed Division, should issue a Servicewide Electronic Research Program Alert to Automated Collection System Support functions reminding employees to follow Internal Revenue Manual (IRM) instructions when processing undeliverable Notice of Federal Tax Liens, once the IRM section is updated.