Fiscal Year 2022 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures,
Report Information
Date Issued
September 12, 2022
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
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.