TIGTA Releases Two Reports: Today the Treasury Inspector General for Tax Administration (TIGTA) released two reports. One report reviewed whether seizures conducted by the IRS complied with legal provisions set forth in Code sections 6330 through 6344, Treasury regulations, and with the IRS’s own internal procedures. TIGTA reviewed a sample of 51 of the 359 seizures conducted from July 1, 2016 through June 30, 2017 and identified three seizures in which IRS Collection employees did not exhibit due diligence to ensure that the seizure was appropriate. Among other things, TIGTA recommended that the IRS ensure that revenue officers include detailed documentation of their discussions with Property Appraisal and Liquidation Specialist program employees about the fair market value, estimation of expenses, and identification of encumbrances.
The second report is a compilation of statistical information reported by the IRS that provides taxpayers and stakeholders with information about how the IRS focuses its compliance resources and the impact of those resources on revenue and compliance over time. TIGTA found that although the IRS’s compliance program continues to be affected by reductions in the number of staff assigned to work cases, IRS revenues generated by its enforcement operations have steadily increased.