Review of the IRS Independent Office of Appeals Collection Due Process Program

Establish procedures for Appeals officers to verify and document, as part of the law and administrative review, whether any prohibited levy action was taken on the subject tax modules for which a taxpayer requests a levy CDP hearing.

Establish procedures for Appeals managers conducting case reviews to specifically review the law and administrative review performed by the Appeals officer to determine if it was conducted appropriately.

The Commissioner, Small Business/Self-Employed Division, should systemically review for taxpayers in our population who may have had funds taken with a designated payment code other than that of the Federal Payment Levy Program or Alaska Permanent Fund Dividend Levy Program and who were not made whole.

The Chief, IRS Independent Office of Appeals, should require for CDP hearings that prohibited levies are recorded in the Case Activity Reports.