IRS Seizures: Needed for Compliance but Processes for Protecting Taxpayer Rights211 Have Some Weaknesses

摘要

To collect unpaid taxes, in fiscal year 1997, Internal Revenue Service (IRS)211u001erevenue officers seized property from about 8,300 delinquent taxpayers who owed 211u001ethe federal government about $1.1 billion. In making these seizures, revenue 211u001eofficers were required to follow statutory and IRS procedural requirements 211u001eestablished to protect taxpayers interests. The impact on delinquent taxpayers 211u001efor nonpayment of taxes is they have lost their homes and businesses. Because of 211u001econcerns over the adequacy of taxpayer protections during the seizure process, 211u001ethe Senate Finance Committee held a series of hearings beginning in September 211u001e1997. Restructuring and Reform Act of 1998 is designed to protect taxpayers from 211u001eunwarranted collection actions, such as the seizure of their property, if other 211u001ecollection alternatives were available.