Error status

TIGTA's previous website is temporarily unavailable. We are providing this interim website to keep you informed about our latest reports and how you can submit a complaint or report fraud, waste, and abuse within IRS programs or by IRS employees.

Fiscal Year 2021 Statutory Review of Disclosure of Collection Activity With Respect to Joint...

The Commissioner, Wage and Investment Division, should update the Customer Account Services’ Split Spousal Assessment Internal Revenue Manual (IRM) and the Field Assistance Disclosure IRM to provide commonly encountered scenarios, similar to what is provided in the Field Collection and the Automated Collection System function IRMs, explaining what collection activity must be disclosed to taxpayers who jointly filed returns, whether they are married, divorced, or separated and whether or not they have mirrored accounts.