TAP 05-016

TAS Authority to Release ACS Levies

Statement of Issue:

IRS currently does not include computer-generated Automated Collection System (ACS) levies upon wages in the category of systemic or automated levies under Internal Revenue Manual (IRM) Section 13.1.4.2.3.19(1) (April 1, 2003). This interpretation deprives the Taxpayer Advocate Service (TAS) of delegated authority to release an ACS levy, and, thereby, creates a risk of delay that could cause irreparable harm to a taxpayer in a case where the taxpayer has shown the levy would cause significant hardship, as defined by statute.

Proposal:

TAP recommended that the IRS should classify ACS automated levies as systemic levies that TAS has delegated authority to directly release, as described in IRM Section 13.1.4.2.3.19(1).

Response Notes: