Open Recommendations

The Chief Information Officer should ensure that all existing legacy case management systems, and any new projects incorporated into the ECM platform, comply with the April 2025 legacy definition.

The Director, Collection Policy, SB/SE Division, should revise the IRM to require revenue officers to verify that the CDP hearing
notice has been issued prior to taking levy action.

The Director, Collection Policy, SB/SE Division, should refund the proceeds from the prohibited levies to the 42 taxpayers that
we identified during this review.

The Director, Field Collection, SB/SE Division should ensure employees, and their managers review prohibited levy actions identified in this report, and in employee performance reviews, and take appropriate actions for misconduct if violations are found to be
intentional.

The Director, Field Collection, SB/SE Division, should notify the taxpayers identified in this report that their representatives were not sent a copy of CDP levy notices or other correspondence.

The Chief Information Officer should timely remediate GSS BDA vulnerabilities in accordance with IRS policies.

The Chief Information Officer should ensure that all configurations for GSS BDA assets adhere to federal and IRS policies.

The Chief Information Officer should ensure the asset discovery tool is properly configured to the source data to accurately account for all GSS BDA assets.

The Director, Collection Policy, Small Business/Self-Employed Division, should remind employees of the NFTL filing requirement for notifying a taxpayer’s representative(s) who are authorized for any tax period listed on the NFTL and designated to receive notices and updating the ICS Power of Attorney Module with new information pertaining to those representative(s).

The Chief, Taxpayer Services, should educate IRS representatives about the fraud scheme and require them to properly authenticate callers before providing tax account information, including tax deposit and tax transcript information.

The Chief, Taxpayer Services, should perform a study to determine whether a new kiosk program that uses updated technology, or deploys laptops to TACs, would provide effective and efficient self-service options to taxpayers.

The Chief, Facilities Management and Services, should ensure that the ECLs identified as containing separated IRS personnel as points of contact are updated immediately. Further, we recommend that the IRS ensure that processes and procedures are in place to update ECL points of contact accurately and timely.

The Chief, Facilities Management and Security Services, should revise procedures to include specific criteria on ************************ at TACs.

The Chief, Facilities Management and Security Services, should Update the TAC Design Guide to standardize ***************************************** and document acceptable deviations from the policy.

The Chief, Facilities Management and Security Services, should **************************************************************** at the ********************************************** TACs.

In October 2024, we recommended that the Chief, FMSS, ******* * ******** ********** ** *** ***** **** ***** ******* *** ** ********* ******* ******** ** ********** ** ******* *** *** ****** ** ********* ****** ******* ******* ***** ***** ******.

The Chief, FMSS, should periodically ensure that all emergency exit doors at IRS facilities in Puerto Rico are functioning as designed and any inoperable or damaged door is repaired.

In October 2024, we recommended that the Chief, FMSS, should regularly check bins for fill rates and immediately request services for all full bins to ensure that bins do not overflow, and sensitive information is not at risk.

In October 2024, we recommended that the Chief, FMSS, should regularly check bins for fill rates and immediately request services for all full bins to ensure that bins do not overflow, and sensitive information is not at risk.

The Chief, Criminal Investigation, should reemphasize body-worn camera policies and procedures to its special agents, specifically highlighting that videos should be timely uploaded into the cloud-based storage platform and reviewed, including those marked for deletion. Also, special agents should be reminded of following pre-operation plans to not deactivate cameras prematurely and maintaining the required documentation certifying completion of training.

The Chief, Criminal Investigation, should ensure that the CIS and SME are familiar with seizure memorandum requirements. This includes ensuring that seizure memorandums are completed with key activity information; and enforcing, monitoring, and adhering to guidelines.

The Chief, Criminal Investigation, should ensure that steps are taken to preserve the form of the digital asset seized. Policies and procedures should be implemented to restore a seized digital asset to its original currency type in the event the asset is converted to a different digital currency type to execute the seizure.

The Chief, Criminal Investigation, should implement policies and procedures to ensure that cases are appropriately transferred and adhere to the evidentiary chain of custody requirements when a special agent leaves the IRS.

The Chief, Criminal Investigation, should establish an inventory system that can manage seized digital assets to include accurately tracking the quantity of digital assets to the fractional digit, and ensure that there is consistent treatment of all seized digital assets within its tracking system.

The Chief, Criminal Investigation, should update the Pre-Seizure Planning of Digital Assets and the Custody and Storage of Seized Assets guidelines to accurately reflect the processes to follow from seizure to disposition of seized digital assets.