The
Treasury Inspector General for Tax Administration yesterday released
Fiscal Year 2013 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property (2013-30-061):
Taking a taxpayer’s property for unpaid
tax is commonly referred to as a “seizure.” To ensure that taxpayers’
rights are protected in this process, the IRS Restructuring and Reform
Act of 1998 amended the seizure provisions in I.R.C. §§ 6330 through
6344. ... TIGTA is required under § 7803(d)(1)(A)(iv) to annually
evaluate the IRS’s compliance with the legal seizure provisions to
ensure that taxpayers’ rights were not violated while seizures were
being conducted. ...
TIGTA reviewed a random sample of 50 of
the 738 seizures conducted from July 1, 2011, through June 30, 2012, to
determine whether the IRS is complying with legal and internal
guidelines when conducting each seizure.
In the majority of seizures, the IRS followed all guidelines. However,
in 15 seizures, TIGTA identified 17 instances in which the IRS did not
comply with a particular I.R.C. requirement.
Specifically, TIGTA found:
- The sale of the seized property was not properly advertised. (§ 6335(b))
- The amount of the liability for which the seizure was made was not
correct on the notice of seizure provided to the taxpayer. (§ 6335(a))
- Proceeds resulting from the seizure of properties were not properly
applied to the taxpayer’s account or seizure and sale expenses were not
properly charged. (§§ 6341 and 6342(a))
- The balance-due letter sent to the taxpayer after sale proceeds were
applied to the taxpayer’s account did not show the correct remaining
balance. (§ 6340(c))
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