On June 12, 2013, the Treasury Inspector General for Tax Administration (“TIGTA”) released a report reviewing IRS compliance with legal guidelines when conducting seizures of taxpayers’ property during a fiscal year period ending June 30, 2012. TIGTA reviewed a random sample of 50 of the 738 seizures that occurred during the fiscal year ending June 30, 2012. TIGTA concluded that the IRS failed to comply with legal and internal guidelines when conducting 15 of the seizures – 30% of the seizures reviewed. Violations included the failure to properly advertise the sale of the seized property under § 6335(b), the failure to reflect the proper remaining balance owed by the taxpayer after sale proceeds were applied to the taxpayer’s account in the balance-due letter, and the failure to accurately state the amount of liability for which the seizure was made on the notice of seizure provided to the taxpayer. The report does not detail the proportion of taxpayers subject to a seizure were represented during their examination and collection procedures.
TIGTA Releases Report After Reviewing IRS Compliance
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