Some IRS employees are closing delinquent taxpayer accounts without following the proper procedures and without managerial approval, according to a new government report.

The report, from the Treasury Inspector General for Tax Administration, found that delinquent taxpayer accounts were closed as currently not collectible without IRS managerial approval and without any detection. Some taxpayers try to resolve their delinquent account by working with an assistor at one of the IRS’s walk-in offices, called Taxpayer Assistance Centers. If the taxpayer has no ability to pay, the taxpayer account could be closed as currently not collectible.

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