Fiscal Year 2024 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Collection Due Process Procedures.

Take corrective action on **************************1********************** *******************1***************************

Ensure that the corrective actions initiated on the 270 cases we systemically identified are completed, and safeguards are implemented to protect against the recurrence of the causal issues.

Direct the Director, Collection Policy, Small Business/Self-Employed Division, to establish Field Collection IRM procedures that prohibit field employees from taking levy action on taxpayers during the 30-calendar-day period the law provides taxpayers can elect lien CDP hearings.

Apply the RRA 98 § 1204(b) retention standard when evaluating IRS Collection employees, managers, and executives who intentionally disregard IRS policies concerning levy action on a tax period in which NFTL appeals were filed timely and determinations were still pending, and consider appropriate discipline in accordance with IRM 6.751.1, the manager’s guide to penalty determinations, and in consultation with Labor Relations and Small Business/Self-Employed Division Collection leadership.

The Director, Collection Policy, Small Business/Self-Employed Division, should review disaster procedures for NFTL processing and consider updates, as needed, to reduce burden for taxpayers impacted by disasters.