The enforcement may be necessary, however, it is the improper, or sometimes illegal, enforcement that causes unnecessary abuse. Sadly, some employees repeatedly do not follow proper collection policies and procedures and thereby repeatedly abuse taxpayers. When management condones the abuse, the Revenue Officer believes the mistake is acceptable and is free to repeat the error again. Revenue Officers learn the general perception from management that most tax debtors are trying to cheat the government, are crooks or flakes, and generally not willing to pay their fair share of taxes. Revenue Officers capitalize on the taxpayer's inherent fear of the IRS and the intimidation that they can inflict on taxpayers without any consequences for their improper enforcement.
Good judgement is needed in selecting the appropriate collecting tool.
If this one policy statement were properly applied, it would eliminate most all taxpayer abuse. But it is IRS management that must lead the way. The most important factor in all of the foregoing information is that occasional frontline employee errors in judgement, violations of the Internal Revenue Manual and lack of understanding of policy statements are to be expected. However, what is not acceptable is frontline management support of these mistakes. What is unconscionable is upper management's support or tolerance of frontline management errors.