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Report File
Date Issued
Submitting OIG
Treasury Inspector General for Tax Administration
Agencies Reviewed/Investigated
Internal Revenue Service
Report Number
2025-300-051
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
2
Questioned Costs
$0
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 2 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

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.

2 No $0 $0

The Chief, IRS Independent Office of Appeals, should establish procedures requiring hearing officers to compare the posting date of the CDP hearing transaction code with the actual date of the taxpayer’s written request for a CDP hearing. This will assist the hearing officers comply with Recommendation 1.

Treasury Inspector General for Tax Administration

United States