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Fiscal Year 2023 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property

Report Information

Date Issued
Report Number
2023-30-059
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

Remind revenue officers to determine whether or not a property is in use by a trade or business, prior to seizing the property, in order to determine what approval levels are required for the seizure.

Remind revenue officers and PALS of the importance of properly coding and routing taxpayer payments and applying payments to the proper tax years.