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. |