Fiscal Year 2024 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

Date Issued

Monday, September 23, 2024

Submitting OIG

Treasury Inspector General for Tax Administration

Other Participating OIGs

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2024-300-061

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Chief, Taxpayer Services, should ensure that the seven violations of RRA 98 § 1204(a) identified by TIGTA are discussed with the responsible employees and their managers to ensure that they understand the guidelines related to the use of ROTERs.
3	No	$0	$0
The Commissioner, LB&I Division, and the Chief, Taxpayer Services, should ensure that the 30 instances of noncompliance with RRA 98 § 1204(b) are discussed with the responsible managers to ensure that they understand the retention standard documentation requirements.
5	No	$0	$0
The Chief Human Capital Officer should create and implement a systemic fix to ensure that Section 1204 managers completing their quarterly certifications are automatically routed to the appropriate SharePoint page(s) when their responses necessitate additional information reporting about potential ROTER violations.
6	No	$0	$0
The Chief Human Capital Officer should perform an annual reconciliation to ensure that: 1) all Section 1204 employees assigned the yearly Section 1204 mandatory briefing are accounted for in the yearly Section 1204 population and 2) the entire Section 1204 population has been assigned the annual Section 1204 mandatory briefing.