Revision to Internal Revenue Manual 5.11.2.2.2, Preparing The Notice Of Levy, that would add instructions when a levy printing fails, released February 5. When levy printing fails, Integrated Collection System (ICS) “VIEW LEVY” may contain an entry. IRS employees should document in the ICS history if a levy is not issued due to failure or error during generation, the IRS stated. [sbse-05-0121-0137 (Jan. 25, 2021)]
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