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Seizure Sale Procedures Were Not Always Followed and Can Be Improved

The Director, Collection, Small Business/Self-Employed Division, should require the PALS to consistently prepare a detailed sale plan once custody of the seized property has been accepted and update the IRM to include the required details of the sale plan. This could include information such as asset protection; storage options; moving and towing costs; advertising strategy; where the notice of sale will be posted; a list of sale expenses; actions to take if the minimum bid is not reached (adjourn the sale, release the property to the taxpayer, or bid in for the Government); and whether a contractor should be considered.