Fiscal Year 2025 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

Date Issued

Monday, September 22, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-300-044

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

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, Appeals, the National Taxpayer Advocate, and the Commissioner, TE/GE Division, should discuss the 29 instances of noncompliance with RRA 98 § 1204(b) due to missing or unsigned documents with the responsible managers to ensure that they understand the retention standard documentation requirements.
2	No	$0	$0
The Chief, Appeals, the National Taxpayer Advocate, and the Commissioner, TE/GE Division, should discuss the 37 instances where the retention standard was not acknowledged timely with the responsible managers, so employees are aware of the standard to treat taxpayers fairly and equitably.
3	No	$0	$0
The Chief, Appeals and the Commissioner, TE/GE Division, should discuss the six instances of the “Not Applicable” retention standard ratings with the responsible managers so they understand that all employees should be rated on the retention standard.
5	No	$0	$0
The Human Capital Officer should revise the quarterly self-certification questions to clarify the language used for the responses to increase the accuracy of the certification results and potential ROTERs reported.