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The Director, Collection Policy, Small Business/Self-Employed Division, should update the IRM to provide guidance to revenue officers and the PALS employees on the appropriate practice of accepting keys prior to seizure, including what is required to properly secure the keys when they are accepted.

Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Closed
Source UUID
eae7fa69-38a0-4bb3-a212-cc30c353ed34-2
Recommendation Number
2
Significant Recommendation
No