Fiscal Year 2024 Mandatory Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property
Report Information
Date Issued
September 23, 2024
Report Number
2024-300-054
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
Recommendations
The Director, Collection Policy, SB/SE Division, should remind revenue officers of IRM procedures related to processing and documenting timely CDP hearings requests.
Remind revenue officers that an Advisory review of all pre-seizure actions is required before any seizure is initiated.
Remind revenue officers and managers on how to appropriately address installment agreements that are made solely to delay collection action.
Review each of the three case files to determine whether disciplinary action is warranted for failure to follow proper procedures, resulting in potential violations of taxpayer rights. Additionally, consider these errors when evaluating each employee’s performance in accordance with RRA 98 § 1204(b).
The Director, Collection Policy, SB/SE Division, should remind revenue officers of their obligation to comply with I.R.C. § 6103, ensuring that they follow the proper Oral Disclosure Consent procedures to prevent unauthorized disclosure of taxpayer return information and avoid any potential violation of a taxpayer’s rights under I.R.C. § 6103.
