Review of the Independent Office of Appeals Collection Due Process Program

The Chief, Independent Office of Appeals, should a) require the applicable Appeals technical employees to complete available training on determining the timeliness of CDP and Equivalent Hearing requests and b) issue additional interim guidance, along with the Small Business/Self-Employed Division Collection function, to provide clarity around what constitutes a timely filed CDP request.

The Chief, Independent Office of Appeals, should update the inaccurate suspension start or stop dates for the 12 taxpayer accounts that TIGTA identified with CSED errors.