Required Actions Were Not Always Completed Prior to Closing Some Defunct Corporation Cases As Currently Not Collectible
Report Information
Date Issued
April 17, 2015
Report Number
2015-30-028
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
Recommendations
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.