The IRS Has Made Limited Progress Developing the Methodology to Comply With the Treasury Directive to Not Increase the Audit Rate for Taxpayers With Incomes Below $400,000 Due to Planning and Implementation Challenges

Submitting OIG:

Date Issued:

Monday, August 26, 2024

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2024-308-043

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
2024308043fr.pdf	2.53 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
The Deputy Commissioner should accelerate discussions with the Treasury Department to finalize the audit rate methodology for the 2022 Treasury Directive.
2	Open	No
The Deputy Commissioner should document, in a formal and comprehensive manner, the processes, related requirements, pertinent discussions, and meetings regarding the development of the methodology established to ensure compliance with the 2022 Treasury Directive.
4	Open	No
The Deputy Commissioner should establish procedures and controls to ensure that the appropriate field in AIMS is updated to include the taxpayer’s reported TPI plus unreported income identified during the examination in order to develop a measure of post-audit TPI.