Tax Administration

Tax Administration

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Focuses on individual taxpayer accounts that IRS has classified as CNC (currently not collectible) because of the individuals' financial hardship or because IRS was unable to locate or contact the taxpayers. These accounts make up about 90% of the total dollar amount of individual CNC accounts. This report determines whether (1) IRS' classification of certain accounts as currently not collectible is appropriate, a (2) IRS' efforts to monitor these accounts for future collection potential are adequate. Contains recommendations on ways to improve the CNC determination, monitoring, reactivation, a oversight process.On the basis of our review of a sample of the 1, 233 accounts classified as Cnc in the 5 district offices during August and ... were classified as Cnc. In such situations, Irs attempts collection from both spouses, but it determines a closing code foranbsp;...

Title:Tax Administration
Author:Cornelia M. Blanchette
Publisher:DIANE Publishing - 1993-06-01


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