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Fiscal Year 2023 Statutory Review of Compliance With Legal Guidelines When Issuing Levies

The Director, Collection Policy, Small Business/Self-Employed Division, should periodically conduct a study of CDP levy hearing requests (Form 12153) to determine the average time frame from when CDP levy hearing requests are received to when they are input into the CDP tracking system (for the ACS) or the ICS (for Field Collection). To prevent taxpayer rights violations, the results of this study should be used to determine a reasonable time frame to begin taking levy action against a taxpayer after they have been issued their CDP notice.