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Report File
Date Issued
Submitting OIG
Treasury Inspector General for Tax Administration
Other Participating OIGs
Treasury Inspector General for Tax Administration
Agencies Reviewed/Investigated
Internal Revenue Service
Report Number
2024-300-060
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
4
Questioned Costs
$0
Funds for Better Use
$0

Open Recommendations

This report has 3 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

Establish procedures for Appeals officers to verify and document, as part of the law and administrative review, whether any prohibited levy action was taken on the subject tax modules for which a taxpayer requests a levy CDP hearing.

2 No $0 $0

Establish procedures for Appeals managers conducting case reviews to specifically review the law and administrative review performed by the Appeals officer to determine if it was conducted appropriately.

4 No $0 $0

The Chief, IRS Independent Office of Appeals, should require for CDP hearings that prohibited levies are recorded in the Case Activity Reports.

Treasury Inspector General for Tax Administration

United States