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Fiscal Year 2022 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers' Property

Report Information

Date Issued
Report Number
2022-30-038
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, Civil Enforcement Advice and Support Operations, SB/SE Division, should emphasize in a message to Advisory employees the importance of reviewing all items on Form 13719 and Form 2433, including the taxpayer’s name, for procedural accuracy and legal sufficiency during the pre-seizure review process

The Director, Collection Policy, SB/SE Division, should change the classification code of Personal Residence (PR) seizures to eliminate confusion between Personal Residence seizures and Principal Residence (PRI) seizures in the IRS seizure logs.