Open Recommendations

The Commissioner, Wage and Investment Division, should develop a process to systemically pull all controlled inventory for each Accounts Management site for the Accounts Management Inventory Report (AMIR) to ensure consistency, reduce human error, and increase efficiencies

The Commissioner, Large Business and International (LB&I) Division, should implement a fully systemic method of monitoring and verifying pushouts are properly reported on partners’ returns

The Commissioner, Wage and Investment Division, should implement a more centralized and structured approach that includes an assessment of factors including high-volume notices and letters issued to taxpayers to ensure that frequently issued notices and letters as well as those that have significant impact on the taxpayer are translated into Spanish.

The Commissioner, Wage and Investment Division, should establish a process for Limited English Proficiency (LEP) taxpayers to provide feedback on their experience using the Over-the-Phone Interpreter (OPI) service.

The Commissioner, Wage and Investment Division, should establish a customer satisfaction measurement system to assess the overall satisfaction with Over-the-Phone Interpreter (OPI) service.

The Commissioner, Wage and Investment Division, should establish specific performance measures and goals to effectively assess the assistance provided to LEP and visually impaired taxpayers.

The Chief Information Officer should retire older ******************** and migrate to more current ****************** in accordance with the documented migration plan.

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The Commissioner, Wage and Investment Division, should develop processes and procedures to retain and provide access to historical ERS data, including actions taken by tax examiners.

The Deputy Commissioner for Services and Enforcement should continue efforts to close the virtual currency information gap by issuing guidance clarifying the proper information reporting associated with virtual currency transactions.

The Chief Privacy Officer should develop a standard form for all pseudonym requests, approval, registration, and recordkeeping of pseudonym information.

The Chief Privacy Officer should perform a full inventory to develop a complete and accurate list of active pseudonyms.

The Chief Privacy Officer should establish processes to maintain a complete and fully supported list of pseudonyms.

The Chief Privacy Officer should periodically solicit pseudonym holders to determine whether each employee still needs a pseudonym, and advise those that no longer need a pseudonym that they have the option to withdraw from the program.

The Commissioner, Wage and Investment Division, should consider working with its external partners to add retailers in States without a participating location to increase the availability of the payment option

The Commissioner, Wage and Investment Division, should conduct public awareness activities to increase taxpayers’ knowledge of all cash payment options and update internal guidance to reflect the most current information about cash payment options.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that continuous criminal background checks are conducted on all program participants as part of the FBI RAP Back Program. These processes and procedures should include steps to evaluate continued participation in IRS programs for individuals identified with a criminal history.

The Deputy Commissioner for Services and Enforcement should develop Service-wide processes and procedures to ensure that all operating divisions suppress the issuance of nonstatutory notices to taxpayers that have a UD mail indicator on their account; suppress the issuance of correspondence when a taxpayer's address of record is an IRS campus; and research and update taxpayer addresses for which the USPS returns undeliverable mail with a yellow label that provides a more current address.

The Commissioner, Wage and Investment Division, should install and use hygiene software to perfect taxpayer addresses on the Individual Taxpayer Identification Number (ITIN) RTS system.

The Commissioner, Wage and Investment Division, should include the validation of the alimony recipient TINs as part of IRS's tax return processing systemic TIN validation process. For those TINs identified as not being issued by the SSA or the IRS, reject the e-filed tax returns.

The Commissioner, Wage and Investment Division, should modify ERS programming to send both e-filed and paper tax returns that contain an invalid recipient TIN to the Error Resolution function for review and correspondence with the taxpayer.

The Commissioner, Wage and Investment Division, and the National Taxpayer Advocate should formally develop and document a vision and specific goals for their VSD programs and develop performance measures to monitor and evaluate the performance of the individual programs.

The Commissioner, Wage and Investment Division, and the National Taxpayer Advocate should both conduct public awareness activities to increase taxpayers’ knowledge of the VSD program.

The Commissioner, Small Business/Self-Employed Division, should analyze the current selection criteria used by the WHCS to determine if the taxpayers identified for systemic lock-in letter issuance are the best use of limited resources. This would include potentially identifying taxpayers with multiple years of underwithholding and the percentage of inventory that includes nonfilers.