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

The Small Business/Self-Employed Division Director, Collection, should revise the criteria for identifying cases for assignment to the PCAs. The revised criteria, rather than being random, could include a factor for taxpayers who earn high income and who may show a greater potential of having the ability to pay. Perhaps identifying cases by income strata for assignment to the PCAs would result in increased revenue collection.

The Small Business/Self-Employed Division, Director, Collection, should consider conducting ROCS that focus on high-income taxpayer TDA cases in locations where high-income taxpayer cases far outweigh the number of revenue officers assigned to those areas.