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Published:   |   Last Updated: January 30, 2025

Explore past IRS collection data and outcomes to recommend guidelines to the IRS for determining under what circumstances it should generally not initiate enforcement actions such as issuing a levy or filing a lien

Background

This objective carried over from Fiscal Year 2024.

Highlights

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Status

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Expected Completion Date

12/5/2024

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Activities

Activity 1: Determine the proceeds generated from previous IRS levies and whether levies issued to taxpayers with certain systemically detectable financial situations (e.g., likely allowable living expenses exceeding income) are often unproductive.

Activity 2: Determine the proceeds generated from previous IRS liens and whether liens issued to taxpayers with certain systemically detectable financial situations (e.g., a lack of significant assets) are often unproductive.

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Actions Completed

1st Quarter

TAS suggested that the Individual Taxpayer Identification Number (ITIN) unit consider assigning ITINs based on current year earnings statements submitted prior to the start of the filing season. The IRS Advisory Council in its 2023 report recommended that the IRS “develop a pre-filing ITIN application procedure that allows new ITIN applicants and ITIN holders with expired ITINs to submit Form W-7 separately and ahead of their income tax return.”

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Next Steps

N/A

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