TIGTA Report Finds Unlawful IRS Levies in CDP Hearings

In September 2025, the Treasury Inspector General for Tax Administration (TIGTA) issued a report on Collection Due Process (CDP) hearings. A CDP hearing allows taxpayers to request an independent review of a proposed levy action, such as the seizure of property to satisfy a tax debt, to ensure the action is justified. TIGTA found 55 unlawful levies had occurred because the required account coding to halt levy actions wasn’t timely entered into taxpayer IRS accounts. In these cases, the Independent Office of Appeals failed to recognize that procedures hadn’t been followed, creating significant burdens for taxpayers. Here’s the report and recommendations: https://bit.ly/4nVmrVh