Fiscal Year 2023 Statutory Review of Compliance With Legal Guidelines When Issuing Levies

The Director, Collection Policy, Small Business/Self-Employed Division, should periodically conduct a study of CDP levy hearing requests (Form 12153) to determine the average time frame from when CDP levy hearing requests are received to when they are input into the CDP tracking system (for the ACS) or the ICS (for Field Collection). To prevent taxpayer rights violations, the results of this study should be used to determine a reasonable time frame to begin taking levy action against a taxpayer after they have been issued their CDP notice.

Provide revenue officers with clarification and reinforcement of the procedures in the ICS User Guide to ensure that a CDP notice has be issued prior to the input of the CDP notice transaction code.

Consider the failure to observe written regulations, orders, rules, or procedures that result in the violation of CDP rights when evaluating employees’ performance or for misconduct if such action on the part of the employee is intentional.

Work with the Information Technology organization to rectify the programming error pertaining to Municipal Tax Levies to prevent levy issuance when the CDP notice posts on the same cycle or following cycle of an additional assessment. Additionally, monitor the MTLP programming periodically to inspect for flaws that may be causing erroneous levies and timely rectify them to prevent further taxpayer rights violations.

Ensure corrective programming is implemented to the AKPFD to properly exclude taxpayers that have not received a new CDP notice after an additional assessment to ensure taxpayer rights are not violated.