Collection Division’s mission is to collect unpaid accounts and to secure delinquent returns. Collection Field function (CFf) group managers are responsible for workload management including the organizing and directing of Revenue Officer’s (RO) case work.

We conducted a limited scope review because the Pennsylvania District had recently completed the inventory conversion to the Integrated Collection System (ICS), and many of the ROs were assigned reduced inventories because of their assignment to Customer Service. Also, due to time and staffing constraints we did not perform any integrity tests to identify potential unauthorized accesses.

We conducted the review in three collection field groups and found that generally group manager controls and reviews of ROs inventories were effective to ensure the collection of delinquent taxes. Our inventory match of eight ROs verified that the inventories were accurately converted to and reflected on ICS.

Managers utilized ICS management information system reports to control and monitor ROs inventories. In addition, case selection was consistent with local priorities, and management reviews were performed timely and properly documented.

However, groups without clerical support assigned sensitive command codes ****2d**** and STAUP to their Revenue Representatives. These Revenue Representatives maintain their own inventory in addition to handling taxpayer walk-ins. Managers in these group should take additional precautions to protect against the misuse of the sensitive command codes.

2d = Law Enforcement Technique(s)