MEMORANDUM FOR ALL FIELD COLLECTION, CUSTOMER SERVICE, EXAMINATION, APPEALS, INTERNATIONAL, AND EP/EO EMPLOYEES

I appreciate the concerns raised about the availability of training on various RRA 98 provisions and the potential for a taxpayer to allege retaliation or harassment for the Service's failure to follow procedures for which training had not been offered. I recognize that some of the RRA 98 provisions went into effect before formal training was prepared, offered, and completed. This is particularly true for training related to RRA 98 § 3401 (Due Process and IRS Collection Actions). Many employees have received § 3401 awareness training and will receive more comprehensive training at a later date when the regulations are issued and the Internal Revenue Manual (IRM) is revised.

Remember, and this is critical, that beginning January 19, 1999, a 30-day Due Process notice is required before any seizure or levy action can be taken, unless collection is in jeopardy. Then, allow an additional 15 days in case the taxpayer mails a request for a hearing on the 30th day (See 1.2.1:(5) of the Notice of Levy Handbook, IRM 5.11). All employees responsible for making enforcement determinations have been made aware of the operational procedures to be followed, including actions related to taking a seizure, levy, or lien action. I want to assure each of you that management will support you against unfounded or frivolous allegations.

There is a simple way to protect yourself. If you are concerned whether you are following proper procedure under § 3401, ask your manager to affirm that you have taken the steps required by these new due process provisions. If your manager is uncertain, the manager should consult the District RRA 98 Coordinator. Document this in the case history.

In the event an allegation of misconduct is received against any employee, the Service is committed to a process that ensures a fair and equitable review of the facts related to the allegation. This means that your manager, or the Treasury Inspector General for Tax Administration, will conduct an inquiry and/or fact finding to assess the merits of the allegation. Only after such a review has been completed will any decision be made as to the appropriate and necessary action. In cases involving unfounded or frivolous allegations, I expect employees will be cleared of any wrongdoing. Remember that the standards of conduct have not changed. What was a serious and improper act before the RRA 98 is still a serious and improper act. Each of us should keep in mind that taxpayer rights come first. Also, it remains our responsibility to apply the tax law consistently and fairly. This includes the appropriate use of enforcement tools. Every employee should have access to the IRM or guidance containing the new RRA 98 procedures. If not, contact your manager immediately.

Monthly Interactive Video Training is being scheduled to augment § 3401 training and address other operational implications of RRA 98. These sessions will be conducted by the Chief Operations Officer, and I encourage your participation. Formal training covering § 3401 issues is currently scheduled to begin in April. I also encourage all employees to discuss any problems they perceive or experience in performing their jobs with their immediate managers. Clearly, the requirements of RRA 98 must now become part of our daily business practices. We must also remember that it remains our responsibility to apply the tax law consistently and fairly. This includes protecting taxpayer rights while employing the appropriate use of enforcement tools. I believe that together we can effectively address and resolve concerns related to operational performance.

Meetings should be held by managers with employees, as soon as possible, to provide them with this information.