In my previous blog, I described the Federal Payment Levy Program (FPLP) and outlined my general concerns about the IRS’s implementation of the “Low Income Filter” (LIF) and lack of person-to-person assistance. In this blog post, I discuss my concerns about the IRS’s decision to extend the FPLP to military pensioners.  The IRS based its decision to include military retirement payments as an additional payment stream in the FPLP on figures contained in a 2015 Treasury Inspector General for Tax Administration (TIGTA) audit report (Most Federal Employee/Retiree Delinquency Initiative Cases Are Resolved with the Collection of Revenue; However, Some Program Improvements Can Be Made, Ref. No. 2015-30-051 – hereinafter, the “TIGTA report”). TIGTA reported that the IRS planned to expand the use of the FPLP to military retirement payments to increase revenue, but utilize the low-income filter (LIF) to exclude military retirees with incomes below the 250 percent of the federal poverty guidelines, similar to the way it treats taxpayers receiving Social Security or Railroad Retirement Board (RRB) benefit payments. The IRS, however, decided not to implement the LIF for military retirees. Read More