Open Recommendations

The Chief, Taxpayer Services, should evaluate and update computer programming to disallow the credit for qualified fuel cell property when taxpayers do not meet the minimum kilowatt usage requirement.

The Chief, Taxpayer Services, should review the 1,537 tax returns we identified that did not meet the kilowatt requirement or had a miscalculated credit and take action to recover the potential erroneously issued credit amounts.

The Chief, Taxpayer Services, should take steps to periodically identify and recover erroneously issued credits until computer programming can be implemented to correct the identified issues.

The Chief Tax Compliance Officer, should incorporate the use of the code developed in response to Recommendation 1 when selecting tax returns for post-processing compliance to verify the **********2*****************

The Chief, Taxpayer Services, should develop processes to enforce and systemically verify that e-filed tax
******2******** returns claiming the Alternative Fuel Vehicle Refueling Property Credit have
***********2*********************** used to claim the credit.

The Chief, Taxpayer Services, should revise Form 8911 to capture the number of properties claimed for the Alternative Fuel Vehicle Refueling Property Credit.

The Chief, Taxpayer Services, should develop computer programming to limit the personal use part of the credit
***********2***********

The Chief, Taxpayer Services, should develop computer programming to systemically ensure that e-filed returns claiming a qualified disaster distribution that is exempt from the early distribution tax do not exceed the $22,000 statutory limitation.

The Chief, Taxpayer Services, should review the 39 tax returns that we identified exceeding the statutory limit for the early distribution tax and take appropriate action to correct them.

Incorporate all business-essential processes and related interfaces, as defined by product owners, during validation sessions, user acceptance testing, or equivalent procedures to accurately present system capability.

Enhance the test plan to incorporate a more robust, risk-based testing process that incorporates user-testing requirements for functional and nonfunctional business-essential processes related to interfaces.

Develop a process to confirm with affected administrative offices whether they are aware of needed changes to test environments and that they have sufficiently executed them before interface test events.

Develop a method to evaluate whether test deficiencies necessitate changes to the deployment schedule to ensure deficiencies are properly addressed before wave go-live and implement these changes.

The Overton Brooks VA Medical Center Director reviews and monitors compliance with Veterans Health Administration health professions trainee onboarding requirements, and takes action as indicated.

The Overton Brooks VA Medical Center Director makes certain that oversight of the intensive care unit physician credentialing and privileging process is completed prior to physicians being scheduled and providing patient care, and monitors compliance.

The Overton Brooks VA Medical Center Director ensures root cause analyses are completed according to Veterans Health Administration policy including team composition, root cause analysis process steps, and timeliness.

The Under Secretary for Health evaluates the additional root cause analysis concurrence step used within Veterans Health Administration medical centers to ensure alignment with National Center for Patient Safety guidance, and takes action as indicated.

Information Technology Branch should review CFTC Cyber Security Operations Center (eSOC) standard operating procedures to ensure detections of foreign IP addresses are effectively resolved, particularly when multiple detections are received for the same employee.

In compliance with the collective bargaining agreement, Human Resources Branch should update supervisory controls as necessary to ensure compliance with Article 46 of the CFTC-NTEU Master Collective Bargaining Agreement, as amended, and prevent misuse of official time.

Human Resources Branch should review language in the standard administrative leave memorandum (“Subj: Place on Administrative Leave”) and update the memorandum to clearly state requirements for employees placed in an administrative leave status.

In our August and September 2024 alerts, we recommended that the Chief, Business Continuity Operations Officer, should ensure that the identified primary and spare pad-paks that have expired are replaced immediately.

In our August and September 2024 alerts, we recommended that the Chief, Business Continuity Operations Officer, should ensure that where TIGTA identified missing spare pad-paks, they are replaced.

In our August and September 2024 alerts, we recommended that the Chief, Business Continuity Operations Officer, should ensure that where TIGTA did not conduct an inspection, an immediate assessment is conducted on AEDs across the IRS AED program to identify and replace AED pad-paks expired or missing.

The Chief, Business Continuity Operations Officer, should ensure that appropriate signage identifying the location of mounted AEDs is provided.

In our September 2024 alert, we recommended that the Chief, Business Continuity Operations Officer, should ensure that where TIGTA did not conduct an inspection, an immediate assessment is conducted of AED wall cabinets across the IRS AED program to identify and mount AEDs within an approved cabinet and comply with proper placement guidelines, as appropriate.