Prioritization of Collection Cases Is Inconsistent and Systemic Enforcement Actions Are Limited for Inactive Cases

The Director, Collection, should ensure that the IRS establishes case priority areas that are developed using data-driven approaches designed to identify the highest risk cases, and that they are appropriately and thoroughly considered in business rules and systems designed to route and prioritize collection inventory, e.g., the IDS, the ENTITY and the ACS.

The Director, Collection, should ensure that manual downstream procedures and processes that result in the assignment of inventory by group managers within the Field establish appropriate preferences for the selection of higher priority inventory.

The Director, Collection, should establish goals for all high-priority areas which take into consideration the universe of cases within each area. In addition, set expectations for managers and employees to meet these goals.

The Director, Collection, should consider expanding systemic processes to implement potential enforcement actions on cases in the Collection function's inventory, such as cases in the Queue or inactive shelved inventory.

The Director, Collection, should consider updating levy source details (such as amount) in real time and use these details in the routing and prioritization processes within the collection inventory systems and for those delinquencies in inactive shelved inventories.