Fiscal Year 2025 Statutory Review of Potential Fair Tax Collection Practices Violations

Date Issued

Wednesday, September 24, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-300-045

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 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The IRS Human Capital Officer should Update the quality review process and enhance training to ensure that misconduct cases involving potential FTCP violations are correctly coded and resolved according to IRS policies and procedures.
2	No	$0	$0
The IRS Human Capital Officer should review the 19 miscoded issues (16 cases) to ensure that a proper analysis of the potential FTCP violations is conducted and discuss the results with the impacted managers and employees to promote awareness and improve future results.