Fiscal Year 2025 Statutory Review of Restrictions on Directly Contacting Represented Taxpayers

Date Issued

Tuesday, September 16, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-300-047

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 Director, Examination, SB/SE Division, should remind Field Examination employees that a Form 8821 does not permit the designee to act on behalf of the taxpayer.
3	No	$0	$0
The Director, Examination, SB/SE Division, should remind field examiners and group managers of the need to verify and document taxpayer representation before initiating contact and reinforce procedures for handling revocations or withdrawals of representation.
4	No	$0	$0
The Director, Accounts Management, Taxpayer Services, should reinforce to the CAF unit the importance of timely and accurate processing of Forms 2848 and 8821.
5	No	$0	$0
The Director, Examination, SB/SE Division, should coordinate with the Offices of Chief Counsel and Professional Responsibility, to revise Form 2848 and its instructions to better reflect taxpayer intent and procedural requirements.