Levy actions are used by revenue officers in a multitude of conditions. The Internal Revenue Manual does not specify conditions requiring levy or seizure actions. It outlines some mandatory technical requirements and stresses efficient and fair employment of such tools. We rely heavily upon the independent judgment of the revenue officer. Of course, these judgments are not made in an influence-free environment.
Collection management can influence and monitor the revenue officer decisions.
In effect, various districts have contravened national policies with their own guidelines, written and unwritten. It is necessary for the national office to ensure fair and equitable treatment of all taxpayers by issuing guidelines on the proper use of the levy powers. Since the IRS has not been responsive enough to issue seizure guidelines, Congress should direct them by statute to do so.