The Fresh Start Initiatives Have Benefited Many Taxpayers, but Additional Monitoring and Evaluation Is Needed

The Director, Collection Policy, Small Business/Self-Employed Division, should ensure that new NFTLs are filed for the 524 taxpayers who defaulted on their Direct Debit Installment Agreements after their NFTLs were withdrawn.

The Director, Collection Policy, Small Business/Self-Employed Division, should establish controls to ensure that new NFTLs are filed on taxpayers who default on their Direct Debit Installment Agreements.

The Director, Collection Policy, Small Business/Self-Employed Division, should assess the long-term revenue protection impact of the Fresh Start Initiative that increased the minimum dollar threshold for NFTL determinations in Field Collection.

The Director, Collection Policy, Small Business/Self-Employed Division, should establish methods to monitor and assess the performance of the Fresh Start Initiatives.