Issue a reminder to Collection employees to reinforce guidance in Internal Revenue Manual (IRM) 5.12.7 to ensure that NFTLs and CDP lien notices reflect the correct information for the taxpayer.
Review the three cases to determine if the CDP notices were re-sent to the last known addresses or if the taxpayers were otherwise provided their CDP rights; then take corrective action, if needed.
Consider implementing codes that would allow for internal and external review to determine the date of non-ALP levies and seizures.
Conform IRS levy practice to follow the existing IRM which generally prohibits levies during lien CDP hearings.
Revise the IRM procedures to clarify that copies of notices and other written communications should only be provided to representatives for whom taxpayers have expressly designated the IRS to send them.