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Fiscal Year 2016 Statutory Review of Compliance With Notice of Federal Lien Due Process Procedures

The Director, Collection, Small Business/Self-Employed Division, should determine if programming changes are viable for the systemic upload and use of the secondary taxpayer’s last known address for mailing lien notices for NFTLs with joint liabilities. Also, revise applicable Internal Revenue Manual sections to require employees requesting an NFTL involving joint liability to research Integrated Data Retrieval System (IDRS) for the last known address of the secondary spouse.