The Chief, IRS Independent Office of Appeals, should ensure that Appeals employees identify unlawful levies in CDP hearings and revise procedures to direct hearing officers through account research to identify, address and document unlawful levies as part of the verification process.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Closed
Source UUID
TIGTA__Audit__2025-09-18__2025-300-051-1
Recommendation Number
1
Significant Recommendation
No