U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Fiscal Year 2024 Statutory Review of Potential Fair Tax Collection Practices Violations

Report Information

Date Issued
Report Number
2024-300-059
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
View Report

Recommendations

The IRS Human Capital Officer should review the 23 miscoded cases with management to ensure that a proper analysis of the potential FTCP violation is conducted and the correct issue code is applied.

The IRS Human Capital Officer should strengthen controls to ensure that all potential FTCP violations are consistently identified when entering cases into ALERTS.

The Director, Collection, SB/SE Division, should clarify guidance to ensure that all potential FDCPA § 805(b) third-party disclosure violations are reported on the PCA CARs.

The Director, Field Collection, SB/SE Division, should report the potential I.R.C. § 6304 FTCP violations we identified in our EQRS reviews to a Labor Relations specialist for investigation.

The Director, Field Collection, SB/SE Division, should ensure that all Collection job aids include instructions to report potential FTCP violations to a Labor Relations specialist per IRM 1.4.50.3.2.3.