Fiscal Year 2025 Statutory Review of Compliance With Legal Guidelines When Issuing Levies

Date Issued

Thursday, September 4, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-300-042

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Director, Collection Policy, SB/SE Division, should revise the IRM to require revenue officers to verify that the CDP hearing notice has been issued prior to taking levy action.
2	No	$0	$0
The Director, Collection Policy, SB/SE Division, should refund the proceeds from the prohibited levies to the 42 taxpayers that we identified during this review.
3	No	$0	$0
The Director, Field Collection, SB/SE Division should ensure employees, and their managers review prohibited levy actions identified in this report, and in employee performance reviews, and take appropriate actions for misconduct if violations are found to be intentional.
4	No	$0	$0
The Director, Field Collection, SB/SE Division, should notify the taxpayers identified in this report that their representatives were not sent a copy of CDP levy notices or other correspondence.