U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Fiscal Year 2022 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures,

Report Information

Date Issued
Report Number
2022-30-060
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

Reinforce guidance in IRM 5.12.6.3.10 to ensure that taxpayers’ representatives are notified of NFTL filings.

Correct the reference in IRM 5.12.6 to the section on Written Communication to a Taxpayer’s Authorized Representative in IRM 5.1.23.4.2.3.