The IRS Needs to Leverage the Most Effective Training for Revenue Agents Examining High-Income Taxpayers

Submitting OIG:

Date Issued:

Thursday, August 31, 2023

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2023-30-054

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
202330054fr.pdf	3.12 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
Ensure that the IRS leverages the LB&I Division’s extensive knowledge base for auditing global high-wealth taxpayers by embracing its current HII training content and providing revenue agent new hires, responsible for income tax examinations, HII training commensurate with the intent of IRA funding.
2	Open	No
Ensure that revenue agent new hires, responsible for income tax examinations, receive Form 1040 individual tax return training.
3	Open	No
The Commissioner, LB&I Division, should ensure that the examination plans are more transparent in showing the examination effort on individual high-income taxpayers.
4	Open	No
The Commissioners, SB/SE and LB&I Divisions, should coordinate examination planning to ensure that the examination plans will follow the Secretary of the Treasury Directive to prioritize coverage of individual high-income earners over $400,000.