A review of compliance by the Treasury Inspector General for Tax Administration (TIGTA), found that the IRS does not comply with legal guidelines.

The Treasury Inspector General for Tax Administration (TIGTA) released its Fiscal Year 2011 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property (2011-30-049). Under I.R.C. § 7803, TIGTA is required to annually evaluate the IRS’s compliance with the legal seizure provisions to ensure that taxpayers’ rights were not violated while seizures were being conducted. TIGTA found that the IRS failed to follow the law in 38% of seizures it examined.

“In conducting its statutory review, TIGTA reviewed a random sample of 50 of the 578 seizures conducted from July 1, 2009 through June 30, 2010, to determine whether the IRS is complying with all requirements and guidelines when conducting each seizure.” “In the majority of seizures, the IRS followed all guidelines, and TIGTA did not identify any instances in which the taxpayers were adversely affected. However, … TIGTA identified 25 instances in which the IRS did not comply with a particular [Internal Revenue Code] requirement involving 19 of the 50 seizures reviewed.”

If you are currently facing an IRS lien or levy, or if you have any questions about IRS seizures, call us at (916) 488-8501.