Fiscal Year 2022 Statutory Review of Disclosure of Compliance With Legal Guidelines When Issuing Levies

The Director, Field Collection, Small Business/Self-Employed Division, should remind all managers to consider disciplinary action for Field Collection employees whose failure to observe written regulations, orders, rules, or IRS procedures pertaining to levies resulted in a violation of taxpayers’ rights.

The Director, Collection Policy, Small Business/Self-Employed Division, should review the cases of the 158 taxpayers who were not included in the randomly selected sample of cases in which a levy was potentially issued while the taxpayer had a pending CDP hearing. For any cases that resulted in erroneous proceeds, take appropriate action to determine if any money needs to be refunded to the taxpayers.

The Director, Collection Inventory Delivery and Selection, Small Business/Self-Employed Division, should work with the Associate Chief Information Officer, Information Technology Applications Development, to ensure that the necessary programming changes are made to address the recommendations made in last year’s review. Furthermore, these changes should be made a high priority because this was recommended in the previous report and there is still no plan for resolution.

The Director, Collection Policy, Small Business/Self-Employed Division, should monitor the average processing time of CDP hearing requests and, if warranted, outline and make recommendations to revise procedures and/or develop automation tools to ensure the timely input of the transaction code.

The Director, Campus Collection, Small Business/Self-Employed Division should remind all managers to consider disciplinary action for ACS employees whose failure to observe written regulations, orders, rules, or IRS procedures pertaining to levies resulted in a violation of taxpayers’ rights.