United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2006-10-06 monographic deposited born digital 55 p. GA 1.13:GAO-07-112 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-112 P0b002ee1803a3b15 f:d07112 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-07-112 machine generated eng fdlp REPORT GAOREPORTS-GAO-07-112 GAO-07-112 Appeals Debt collection Federal taxes Program evaluation Program management Strategic planning Tax administration Tax law Taxpayers Liens Policies and procedures Other Written Product A61945 As a result of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998, taxpayers facing liens or levies can request a Collection Due Process (CDP) appeal hearing with IRS's Office of Appeals (Appeals). By 2005, CDP cases represented about one-quarter of Appeals' workload. GAO was asked to provide information on (1) whether the IRS Collection function (Collection) erred in processing liens and levies and how often CDP case results changed after the appeal, (2) the arguments raised and the communication between IRS and taxpayers, (3) the characteristics of CDP taxpayers, and (4) potential improvements to the CDP program. To develop this information, GAO analyzed a random sample of 208 CDP cases closed by Appeals during fiscal year 2004. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-112/html/GAOREPORTS-GAO-07-112.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-112/pdf/GAOREPORTS-GAO-07-112.pdf GAO-07-112 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-112 Other Written Product GAO-07-112; Tax Administration: Little Evidence of Procedural Errors in Collection Due Process Appeal Cases, but Opportunities Exist to Improve the Program; Appeals Debt collection Federal taxes Program evaluation Program management Strategic planning Tax administration Tax law Taxpayers Liens Policies and procedures Volume 112 Page 685 112 Stat. 685