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

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that corrective programming is implemented so that the ICS looks for existing Centralized Authorization File information, updates the system accordingly, and notifies the revenue officer when there is a discrepancy between the POA information in the ICS and the Centralized Authorization File.

The Directors, Field Collection and Campus Collection, Small Business/Self-Employed Division, should remind all managers to consider disciplinary action for employees who intentionally violate taxpayer’s rights by failing to observe written regulations, orders, rules, or IRS procedures with regards to providing authorized representative(s) copies of CDP notices or disclosing tax information to a third party whom the taxpayer has not authorized to receive that information.

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that future temporary deviation procedures require that Field Collection employees research taxpayer accounts to identify specific transaction codes that indicate the taxpayer received funds disbursed by the IRS that are prohibited from being reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection. If it is determined that the transaction code is on the taxpayers account, then levies should be suspended for eight weeks from the transaction date.