Open Recommendations

The Chief, Criminal Investigation, should update internal guidelines to include time frame requirements for preparing the seizure memorandum and updating records in AFTRAK.

The Chief, Criminal Investigation, should update policies and procedures to provide UOF coordinators with read-only access to view the status of their inventory in the CIMIS.

The Chief, Criminal Investigation, should develop processes and procedures to ensure that unassigned firearm transfers are timely updated in the CIMIS.

The National Taxpayer Advocate should set specific, attainable time frames for initial contact, with an emphasis on economic burden cases, and adopt permanent policies that provide clear and consistent expectations for taxpayers.

The National Taxpayer Advocate should establish an automated process within the new case and systemic issue management system that would apprise the taxpayer of the progress on their case.

The National Taxpayer Advocate should establish an automated process within the new case and systemic issue management system that would 1) notify the case advocate and their manager when an OAR has been prepared but not sent, and 2) notify IRS function personnel the next business day following the requested or negotiated OAR completion date.

The Chief Information Officer should ensure that non-tax paper forms requiring one or more signatures are digitally converted and integrated with e-Signature Services capability by the established time frames.

The Chief Privacy Officer should review the 1,334 individual taxpayer accounts and if warranted, take appropriate actions to place the data breach indicator on tax accounts and mail notification letters to additional taxpayers affected by the data breach.

The Chief Privacy Officer should continue working to identify all individual and business taxpayers impacted by the unauthorized disclosure. If warranted, take appropriate actions to place the data breach indicator on tax accounts and mail notification letters to additional taxpayers affected by the data breach.

The Chief Tax Compliance Officer should require the SB/SE and LB&I Divisions’ Commissioners, in partnership with the Chief Data and Analytics Officer, where appropriate, to use governance processes to ensure that examination performance results are
part of the monitoring and continuous refinement of AI classification (deployed) and return selection models (if deployed).

The Chief Tax Compliance Officer should require SB/SE and LB&I Divisions’ Commissioners, in partnership with the Chief Data and Analytics Officer, to refine AI models discussed in this report by incorporating ensemble machine-learning when appropriate.

The Chief Tax Compliance Officer should require SB/SE and LB&I Divisions’ Commissioners, in partnership with the Chief Data and Analytics Officer where appropriate, to establish a measurement plan with appropriate metrics to monitor the Form 1040 return
classification and LAR and LPC models to ensure that they are achieving the expected benefits and correct any model drifts.

The Chief Tax Compliance Officer should require the SB/SE and LB&I Divisions’ Commissioners, in partnership with the Chief Data and Analytics Officer, where appropriate, to use governance processes to ensure that examination performance results are
part of the monitoring and continuous refinement of AI classification (deployed) and return selection models (if deployed).

The Chief Tax Compliance Officer should require SB/SE and LB&I Divisions’ Commissioners, in partnership with the Chief Data and Analytics Officer, to refine AI models discussed in this report by incorporating ensemble machine-learning when appropriate.

The Chief Tax Compliance Officer should require SB/SE and LB&I Divisions’ Commissioners, in partnership with the Chief Data and Analytics Officer where appropriate, to establish a measurement plan with appropriate metrics to monitor the Form 1040 return
classification and LAR and LPC models to ensure that they are achieving the expected benefits and correct any model drifts.

The Chief, Taxpayer Services Division, should define measures and
establish monitoring activities to assess its success in mitigating racial disparities related to the EITC examination selection process.

The Chief, Taxpayer Services Division, should establish a monitoring
process between the division and the enterprise level to ensure that revisions to “planned examination starts” at either level are communicated and aligned so that there is consistency when measuring actual results at both the division and enterprise levels.

The Chief, Taxpayer Services Division, should define measures and establish monitoring activities to assess its success in mitigating racial disparities related to the EITC examination selection process.

The Chief, Taxpayer Services Division, should establish a monitoring process between the division and the enterprise level to ensure that revisions to “planned examination starts” at either level are communicated and aligned so that there is consistency when
measuring actual results at both the division and enterprise levels.

The Chief, Taxpayer Services Division, should define measures and establish monitoring activities to assess its success in mitigating racial disparities related to the EITC examination selection process.

The Chief, Taxpayer Services Division, should establish a monitoring process between the division and the enterprise level to ensure that revisions to "planned examination starts" at either level are communicated and aligned so that there is consistency when measuring actual results at both the division and enterprise levels.

The Commissioner, Taxpayer Services, should work with the Office of Tax
Policy to request additional legislative considerations that will help the IRS reduce improper
payments associated with refundable tax credits.

Conduct an analysis of the new IP PIN procedures to 1) identify the impact on taxpayer filing behavior and refundable credits claimed; 2) evaluate the number of returns selected for post-refund review; and 3) measure the dollar impact to tax
administration/improper payments.

Upon completing the analysis noted in Recommendation 2, determine if the new IP PIN procedures should be continued.

The Small Business/Self-Employed Division Director, Field Collection, should continue to identify and perform sweeps of all types, including assessments of high-risk HINF geographical areas, as well as issue-based sweeps.