IRS Seizures: Limited Progress in Eliminating Asset Managment Control Weaknesses

摘要

As of October 1999, Internal Revenue Service (IRS) had not finalized its plans211u001efor removing revenue officers from its process for selling seized assets. After 211u001ethe passage of the Restructuring Act, IRS organized a study group to consider 211u001eestablishing a specialist position for both managing and disposing of assets 211u001eafter they were seized by revenue officers. The group has been meeting and is 211u001econsidering the scope of the new position. However, the scope of the position, 211u001eincluding the extent to which private sector contractors may be used to manage 211u001eand sell seized property; position description; or procedures for governing the 211u001especialists actions, has not been finalized. The review of a representative 211u001esample of 1997 nationwide seizure cases, selected as part of overall review of 211u001eweaknesses in IRS seizure processes, showed that the fundamental internal control 211u001eweaknesses identified in 1992 remained.