High-Income Taxpayers Who Owe Delinquent Taxes Could Be More Effectively Prioritized

The Small Business/Self-Employed Division's Director, Collection, should emphasize the use of income information to identify high-income taxpayers who have the ability to pay their delinquent taxes, establish high-income TDA cases as a higher collection priority, and develop a strategy for working high-income TDA cases.

The Small Business/Self-Employed Division Director, Collection, should evaluate the predictive model to determine whether refinements could improve the correlation of the predicted recovery rate and actual recovery rate for the highest income individual taxpayers with a balance due.

The Small Business/Self-Employed Division Director, Collection, should consider adding a field or indicator to ENTITY that informs group managers that the taxpayer reported high income on his or her most recent returns, enabling managers to consider the taxpayers' potential ability to pay as a factor when assigning cases.

The Small Business/Self-Employed Division Director, Collection, should conduct a review to measure Field Collection group managers' compliance with guidelines to assign cases by alpha rank within each priority level.

The Small Business/Self-Employed Division Director, Collection, should revise procedures for shelving cases so that high-income taxpayer cases that meet the Fixing America's Surface Transportation Act criteria are selected for assignment to a PCA immediately after being shelved.