The IRS Can Improve the Process Used to Refer Taxpayer Inquiries to Other Business Units

Date Issued

Wednesday, June 17, 2026

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2026-100-027

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 Chief, Taxpayer Services, should revise the IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, to require CSRs to add the AMS case number in the historical narrative section within AMS.
2	No	$0	$0
The Chief, Taxpayer Services, should collaborate with the Commissioner, SB/SE Division, Commissioner TE/GE Division and Chief, CI to develop centralized intake, tracking, and resolution processes for inquiry referrals processed outside of AMS, and ensure that business unit employees working outside of AMS use the AMS case number in their tracking processes.