![]() ![]() Revise ACS notices using a Taxpayer Bill of Rights framework that conspicuously informs taxpayers of the rights impacted by a given notice. However, as illustrated by the Notice of Federal Tax Lien (NFTL) study, these notices would likely yield better results if they were sent out on a more regular and frequent basis, rather than the sporadic notice schedule that is currently used, where months can go by without the taxpayer hearing from the IRS.2 Additionally, this would keep taxpayers better informed as to how penalties and interest continue to increase their tax liabilities, thereby more properly observing a taxpayer’s right to be informed. TAS RESPONSE: The National Taxpayer Advocate is pleased that ACS is redesigning a number of its notices to consider behavioral insights. Instead, we are working on an in-depth notice redesign program for certain balance due notices that will include behavioral insights to improve the effectiveness of notices we send. ![]() ![]() While the study TAS referenced does show that sending a letter multiple times increases case resolutions, it does so with diminishing returns. The recommendation to provide monthly or quarterly notices to taxpayers is cost prohibitive and is not an effective use of our limited resources. Additionally, reminder notices are sent yearly. Taxpayers currently are provided with two to four notices when they have a balance due, including the Collection Due Process (CDP) notice, consistent with the statutory requirements. IRS RESPONSE TO RECOMMENDATION: Monthly notices are sent to taxpayers that have an installment agreement. Send out monthly notice reminders to taxpayers regarding their tax liabilities and accrued penalties and interest. These options would mitigate the effect on ACS assistors’ availability to answer calls while providing more customer service options to the taxpayer.ĪDOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted Also, the taxpayer could be given the option of leaving a message with the specific assistor who would return their call within 24 hours. However, these options, (i.e., speaking to an assistor in the same geographic region as the taxpayer, and having the same assistor address his or her issues to finality) could be presented to the taxpayer with the understanding that they could result in a longer hold time. ![]() TAS RESPONSE: We understand the need to consider how implementation of this recommendation would affect ACS’s ability to answer calls or to answer calls in a timely fashion. If we were to assign a single employee to each case, we could not answer as many calls, reducing our ability to provide service to these taxpayers. This method allows approximately 1,800 to 2,000 full time equivalents in ACS to answer 8 to 14 million taxpayer calls per year. ACS uses a “first available” method of routing incoming calls. IRS RESPONSE TO RECOMMENDATION: If implemented, this recommendation would result in overall lower service to taxpayers. Assign one ACS employee to a taxpayer’s case, provide this employee’s contact information on each notice that is sent to the taxpayer, and assign the case to an ACS employee who is located in the same geographic region as the taxpayer. ![]()
0 Comments
Leave a Reply. |