Improvements to the Tax-Exempt Compliance Unit Could Reduce Mistakes and Unproductive Examination Referrals

Submitting OIG:

Date Issued:

Friday, August 16, 2024

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2024-100-040

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
2024100040fr.pdf	3.22 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
Consider developing a TECU workstream for taxpayers that potentially have multiple delinquencies.
3	Open	No
Issue clear and consistent procedural guidance for TECU examiners to follow when conducting compliance checks.
4	Open	No
Revise the initial contact letters to provide taxpayers the option to submit the requested returns electronically.
5	Open	No
The Commissioner, TE/GE Division, should better align procedural guidance for TECU examination referrals with CP&C criteria for assigning cases to the Examination functions.