The Information Collected by Online Providers and Shared With Third Parties Is Not Clearly Disclosed to Taxpayers and Is Unknown to the IRS

Date Issued

Tuesday, September 17, 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

2024-400-062

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
Update Revenue Procedure 2013-14 to include the language found in the Treasury Regulation § 301.7216-3 that the consent statement must identify the purpose of disclosure and specific recipient(s).
2	No	$0	$0
Evaluate whether any clarifications or updates to Revenue Procedure 2013-14 or Treasury Regulation § 301.7216-3 are needed to address concerns or raise awareness of data sharing practices with tax software companies that use pixels.