More Information About Payment Options in Redesigned Notices Contributes to More Cases Closing, but More Analysis and Collaboration With Stakeholders Are Needed

The Director, Collection, Small Business/Self-Employed Division, should consider including more information in collection notices about payment alternatives as well as the possible consequences to taxpayers if they do not respond to the IRS in attempt to resolve the delinquency.

The Director, Collection, Small Business/Self-Employed Division, should monitor and measure the impact of the redesigned notices to determine if the IRS is achieving expected taxpayer and business outcomes and collaborate with stakeholders, including the Taxpayer Advocate Service, about incorporating additional information in collection notices that may result in more case closures and provide information that taxpayers need and have a right to know.