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

Monitor the SITLP periodically to determine whether improvements are needed to mitigate taxpayer rights violations and taxpayer burden. If improvements are warranted, corrective actions should be taken promptly.

The Director, Collection Policy, Small Business/Self-Employed Division, should explore the feasibility of developing a tool that would provide a “real-time” check of non-ICS modules for revenue officers to use prior to including the modules on manual Notices of Levy. If it is determined that a tool is not a viable option, then IRM 5.11.2.2.2.1 should be revised, requiring that revenue officer manager’s review and approve all manual levies prior to issuance to ensure that revenue officers have completed all required actions to confirm the manual levy can be issued.

Review the 5,690 potentially impacted taxpayers and ensure that all taxpayers were notified of their CDP rights, and contact all taxpayers identified from which levy payments were erroneously received to obtain consent to retain the funds or issue a manual refund.

Develop a quality review plan for the restart of the CPS pilot program prior to the Print to CPS pilot program restarting. This plan should include periodic reviews to ensure that the required CDP notice is mailed.