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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
Report Type
Joint Report
Agency Wide
Yes (agency-wide)
Questioned Costs
Funds for Better Use


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.