Required Actions Were Not Always Completed Prior to Closing Some Defunct Corporation Cases As Currently Not Collectible

The Director, Collection Policy, and the Director, Field Collection, should ensure that field employees and managers are properly trained to complete the required actions prior to closing cases as CNC-defunct.

The Director, Collection Policy, and the Director, Field Collection, should ensure that actions in currently not collectible-defunct cases are taken timely. This should include requiring employees to document the reasons for any delays in taking timely actions to work cases toward closure.