IRS Needs to Improve Oversight of the Special Agent Criminal Investigative Techniques Training Program

Date Issued

Wednesday, April 29, 2026

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-IE-R006

Report Type

Inspection / Evaluation

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Chief, Criminal Investigation, should either reestablish the CI Training Council or update internal guidelines outlining new processes and procedures that CI Senior Executives will follow to review and approve changes to the SAIT training program.
2	No	$0	$0
The Chief, Criminal Investigation, should review SAIT training courses to identify those that involve legal components to determine if CT Counsel attorneys should be instructors.
3	No	$0	$0
The Chief, Criminal Investigation, should ensure that representatives from the Office of Chief Counsel are consulted when proposing/making curriculum changes on tax related lessons.
4	No	$0	$0
The Chief, Criminal Investigation, should initiate a review of the SAIT Training Program Evaluation Policy to ensure that the policy currently reflects the CI Senior Executive Team’s test grading policies.
5	No	$0	$0
The Chief, Criminal Investigation, should establish processes and procedures that regularly review test grading to ensure adherence to and compliance with the SAIT training program evaluation policies.