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B-137762 1 (1973-08-09)

handle is hein.gao/gaobabkyh0001 and id is 1 raw text is: The be Hkreb RussellBGneral iceby the Offce of Cog laon tzons a Con9s kept by thed De, sT of OAS COMPTROLE Br n h A WASHINGTONar r. ic ITREL EASE B-137762AUG 9 1973 The Honorable Russell B. Long Vice Chairman, Joint Committee on Internal Revenue Taxation T6 Cf Congress of the United States Dear Mr. Vice Chairman: Today I transmitted to you our report to the Joint Committee on the Internal Revenue Service's (IRS's) sl- lection of taxpayer delinquent ac ints. Because the report is to be releasedo to1 public, we are making this separate report to the Joint Committee on the following matter. Public disclosure of this matter might adversely affect tax collections. SAVINGS IN MANPOWER BY DEFERRING COLLECTION ACTION ON LOW DOLLAR BUSINESS DELINQUENCIES Under present procedures IRS service centers generally do not send (issue) delinquent accounts to district offices for collection action if the amount is less than $150 on individual tax delinquencies or is less than $25 on business tax delinquencies. If an account remains unpaid after the service center mails the routine payment request notices, the account remains in the computer files if the amount owed is less than the applicable minimum dollar amount for issuance to the district office. These small accounts remain in the computer file until (1) they are paid, (2) another delinquency occurs increasing the total for the combined accounts to or above the minimum amount for issuance, or (3) the statutory period for collection expires. Following are estimates of the number of 1970 delinquent accounts on which collection action would have been deferred and the resulting savings in man-years if the minimum amount for issuance of a business tax delinquency had been at various dollar levels. These estimates are based on IRS statistical Oc077Y

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