The Director, Field Collection, SB/SE Division, should ensure that the following instances identified in this report are discussed with responsible employees and their managers so that they understand the difference and can protect taxpayer’s rights: instances associated with CDP hearings being input as equivalent hearings; instances associated with cases being transferred to a new revenue officer before the prior revenue officer had processed a timely CDP levy hearing request; instances associated with new employees and CDP hearings; instances associated with revenue officers improperly processing ICS systemic levies as other, incorrect types of levies; and instances associated with taxpayers not receiving or not timely receiving their CDP rights due to various revenue officer errors.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Open
Source UUID
1a16f1f3-bf07-4230-864d-a7b182cdfb31-2
Recommendation Number
2
Significant Recommendation
No