Where To Report Waste

Fraud, Abuse, Or Retaliation

Actions Have Been Taken to Implement Taxpayer First Act Provisions Related to the IRS Independent Office of Appeals; However, Some Improvements Are Still Needed

Submitting OIG:

Treasury Inspector General for Tax Administration

Date Issued:

Friday, February 10, 2023

Agency Reviewed / Investigated:

Internal Revenue Service

Submitting OIG-Specific Report Number:

2023-15-010

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

$0

Funds for Better Use:

$0

Number of Recommendations:

5

View Document:

Attachment	Size
202315010fr.pdf	2.98 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1	Open	No
The Chief, Appeals, should establish a process with the appropriate Business Operating Divisions (BOD) to identify, track, and update forms, letters, publications, notices, websites, and social media that still require the new IRS Independent Office of Appeals name.
2	Open	No
The Chief, Appeals, should re-emphasize the requirements for Appeals personnel to 1) input the proper ACDS coding and documentation in their case history related to the I.R.C. case file access rights, and 2) provide the case file to the specified taxpayer at least 10 calendar days before the date of the Appeals conference or document in the case history if the taxpayer waives this right.
3	Open	No
The Chief Counsel should coordinate with the BOD Commissioners on cases other than those the IRS has designated for litigation to develop and implement: 1) guidance that clearly defines matters for which Appeals consideration has been denied and is required to follow I.R.C. § 7803(e)(5), 2) a process for obtaining approval to deny a taxpayer’s appeal under I.R.C. § 7803(e)(5) as well as a mechanism to track these types of cases, and 3) procedures to respond to a taxpayer’s protest of a denied appeal under I.R.C. § 7803(e)(5).