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Tax Administration: Extent and Causes of Erroneous Levies

GGD-91-9 Published: Dec 21, 1990. Publicly Released: Dec 21, 1990.
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Highlights

Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of levies initiated through its Automated Collection System (ACS), focusing on: (1) the extent and causes of erroneous levies; and (2) IRS controls to prevent erroneous levies or mitigate their effects.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should establish a nationwide levy verification program that would determine whether there are: (1) overpayments in the taxpayer's other accounts; (2) pending payments; and (3) changes in the status of the taxpayer's account.
Closed – Implemented
IRS issued instructions to its fund officers to verify information before issuance of levies.

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Topics

Tax Policy and Administration
Accounting errorsCollection proceduresDelinquent taxesFederal agency accounting systemsFederal taxesGovernment collectionsInformation systemsInternal controlsTax administration systemsTax nonpayment