In an annual review, only two IRS violations of Fair Tax Collection Practices were discovered, according to a recent report.
The annual report by the Treasury Inspector General for Tax Administration was mandated by the IRS Restructuring and Reform Act of 1998, which also established the FTCPs, which attempt to ensure that taxpayers receive fair and balanced treatment from government collection agents.
In its review of cases opened after July 22, 1988, and closed during fiscal 2013, TIGTA identified two FTCP violations on the IRS Human Capital Officer Workforce Relations’ Automated Labor and Employee Relations Tracking System. Both involved revenue officers who contacted taxpayers directly, instead of contacting the taxpayers’ power of attorney. The IRS admonished both employees.
TIGTA made no recommendations, but key IRS management officials reviewed the report and agreed with its facts and conclusions.