Planned Improvements Have Not Been Made to Manage and Track Correspondence With International Taxpayers

The Commissioner, Wage & Investment (W&I) Division should develop a systemic process that identifies undelivered international mail volumes, as well as tracks international tax correspondence and receipt trends. In the interim, the Office of Taxpayer Correspondence (OTC) should develop and implement a methodology to conduct periodic assessments to measure the downstream effect international tax correspondence has on taxpayer compliance.

The Commissioner, Wage & Investment (W&I) Division should develop specific performance measures to monitor the impact of international tax correspondence on tax compliance.

The Commissioner, W&I Division, should for the countries that currently allow return receipt confirmations, use Postal Service Form 2865for all IRS compliance functions to ensure that U.S. taxpayers in these countries are actually receiving the enforcement tax correspondence, i.e., Notices of Intent to Levy, Notices of Federal Tax Lien, etc. intended for them.

The Commissioner, Wage & Investment (W&I) Division should expand the International Submission Processing Individual Master File Foreign Address Job Aid to include abbreviated address formats for all foreign countries as needed.

The Commissioner, Wage & Investment (W&I) Division should: Coordinate with the other business operating divisions to make this job aid available to all IRS employees who are responsible for the input of addresses into IRScomputer systems.