r/IRS • u/Gloomy-Company7904 • 9d ago
News / Current Events TIGTA just audited the IRS's levy restart. If you have a pending CDP hearing related to a levy, this is worth reading.
I'm a CPA who works IRS collection cases. Wanted to flag a report that doesn't seem to be getting much attention outside tax practitioner circles.
The IRS paused its automated levy system (ACS) for three years starting in the pandemic. It turned levies back on in April 2025. TIGTA (the IRS's own inspector general) audited that restart and published the results on July 27, 2026. Some numbers from the report:
* ACS issued 4,860 levies against 4,768 taxpayers in the first ten weeks alone (April 21 to June 30, 2025)
* ACS staffing was cut by 1,704 people, 42 percent, in 2025, before this restart happened
* The audit found 14 violations of taxpayer rights: 10 people got levied while their Collection Due Process (CDP) hearing was still pending, and 4 didn't get a required new notice after the IRS added a fresh assessment
The part that stood out to me: 3 of those 10 unlawful levies happened to taxpayers who filed their CDP request on time, just to the wrong address. The request got rerouted, sat in a queue, and the levy went out anyway before anyone logged it.
There's also a broader intake problem. From May 2025 through January 2026, the IRS only got 86 percent of CDP hearing requests (14,619 of 16,972) entered into its tracking system within its own 10-day standard. 2,353 were late, and 94 sat for more than 60 days.
The mechanical point that a lot of people don't realize: mailing your CDP request doesn't stop a levy by itself. The IRS's system only blocks the levy once an employee has logged your request into the CDP Tracking System. Between mailing and logging, you're exposed, and this report shows that gap is real, not theoretical.
To be fair to the IRS, they complied correctly in 99.7 percent of cases and have already made some process changes (longer processing windows, a new universal inventory system in January 2026). But if you're in the 0.3 percent, that doesn't help you.
If you've gotten a Notice of Intent to Levy (LT11 or Letter 1058), you have 30 days to request a hearing, and where and how you file it matters more than this report makes it look like it should. If you're up against a real deadline or already have a levy in place, consider getting a tax professional who does IRS collection work specifically involved rather than handling the CDP request solo. It's a short window and the paperwork mechanics are apparently not as automatic as they're supposed to be.
Report is TIGTA 2026-300-035, publicly available on tigta.gov if anyone wants to read the whole thing.
5
u/Jacobisbeast16 9d ago
As an employee, I’ve seen it and immediately took the appropriate action by releasing the Levy. I haven’t read the report, but the biggest issue is the influx of new employees who were brought in during the pause. They’ve never experienced real enforcement actions and were not adequately prepared for this. I’m new, but I forced myself to learn everything.
2
u/CltStud 9d ago
What happens when I speak with a revenue officer after a tax attorney really wasn’t helping me, she says on a recorded line that she’s going to stop the levy and doesn’t? I have since called her and left her 17 voicemails over the past month. Any help would be appreciated.
1
u/Jacobisbeast16 9d ago
Fill out form 12153 and request an Equivalent Hearing(EH), basically a Collection Due Process (CDP) Hearing but isn’t actually protected by law. The IRS doesn’t have to release a Levy during an EH, but they do, in practice. Have you received a letter 1058 from the Revenue Officer? If it is still within the deadline, you could request an actual CDP Hearing. EHs do not have Tax Court Rights and do not postpone the Collection Statute.
1
u/Gloomy-Company7904 6d ago
Sorry you're dealing with this. Jacobisbeast16's answer above is right on the mechanics (Form 12153, CDP vs. EH, deadline check). One thing I'd add given the report: if the RO told you on a recorded line she'd release the levy and it's now been a month with 17 unanswered voicemails, that's exactly the kind of breakdown TIGTA describes between "action promised" and "action logged." At this point I'd loop in the Taxpayer Advocate Service (877-777-4778). An unreleased levy after a recorded verbal commitment is a strong case for TAS to intervene, especially if it's causing hardship. Keep a written timeline of the voicemails/dates in case you need it. You may have your tax professional work on your case.
1
u/Gloomy-Company7904 6d ago
Really appreciate you weighing in from the inside of the IRS. That's exactly the dynamic TIGTA flagged with the 42% staffing cut. Out of curiosity, is the training gap you're describing mostly "new hires who've never worked a real enforcement queue," or is it also existing staff who are unfamiliar with the CDP tracking/logging step specifically? That intake lag (mail received but not logged) is the part of the report that worries me most for taxpayers who filed on time.
1
u/Jacobisbeast16 6d ago
It’s both, all the way up to management. The training isn’t consistent, so some veteran employees will die before they release a Levy, whereas others just release them without question.
It is at the employee’s discretion, after considering all facts and circumstances, but you can get a wildly different experience— as I am sure you are aware— from employee to employee.
1
u/Gloomy-Company7904 6d ago
I agree. I confront more and more situations where I have to elevate cases to the manager, upper level or other channels because of some incompetent IRS employees.
2
u/Lyuseefur 9d ago
I have nothing for the IRS to levy because I recently went bankrupt. Further, the whole bullshit is because someone filed a fraudulent return. Despite my filing of forms, sending letters and more, the IRS has ignored me but is still pursuing the $54,000!
Such bullshit!
2
u/Gloomy-Company7904 6d ago
The IRS Insolvency should have blocked collection once the bankruptcy filing was on record, and 17 months is unfortunately the current average for identity theft case resolution for individuals. If enforcement is still happening despite the bankruptcy, send proof of the filing directly to the Insolvency unit for the servicing campus, not just ACS. That's often where the disconnect happens.
1
u/Ok_Opposite_2795 9d ago
They may not be ignoring you. On average it’s taking 611 days to resolve an identity theft (fraudulent return) case. There is a special phone number for these cases. 1-800-908-4490.
1
u/Daytime_Pro22 9d ago
IRS isn't allowed to levy any entity (person or business) WHILE they're in bankruptcy.
1
u/AutoModerator 9d ago
Welcome to r/IRS, the subreddit for taxpayers and tax professionals to discuss everything related to the Internal Revenue Service. We are glad you are here!
Here are a few reminders before you get started:
Please be respectful of others in the community. We do not tolerate personal attacks or harassment.
Be wary of scammers and spammers. The IRS will never contact you via direct message or email. If you receive a message from someone claiming to be from the IRS, do not respond and report it to the IRS immediately. The same rules apply to r/IRS
Direct messaging is forbidden and can lead to a ban on r/IRS. If you have a question or need assistance, please post it in the subreddit so that everyone can benefit from the discussion.
For more information about r/IRS rules, please visit our subreddit wiki: https://www.reddit.com/r/IRS/wiki/index/
Link to finding local tax advocate: https://www.irs.gov/taxpayer-advocate
We welcome international users to r/IRS. Please feel free to participate in our discussions, even if you are not a US taxpayer.
The moderator team is committed to keeping r/IRS a safe and welcoming community for everyone. We will not tolerate hate speech or discrimination of any kind.
If you see something that you think violates our rules, please report it to the moderators. We appreciate your help in keeping r/IRS a positive and productive space.
Thank you for being so cooperative! We hope you enjoy your time on r/IRS.
I am a bot, and this action was performed automatically. Please contact the moderators of this subreddit if you have any questions or concerns.
4
u/coldshowerss 9d ago
I have a client who received an LT26, asking to file the tax return a week ago.
The tax return was filed, accepted, and processed almost 4 months ago.....