Open Recommendations

The Chief, Taxpayer Services, should increase the identity assurance level
for the Mod IEIN system to Level 2.

The Chief, Taxpayer Services, should: Update programming to prevent an individual from receiving more EINs per day than allowed by the policy in effect.

The Chief, Taxpayer Services should: Develop a process to identify and prevent the assignment of EINs with the ****************************************************2**********************************************
*****2*****

The Chief, Taxpayer Services, should: Implement systemic processes to detect abuse of the Mod IEIN system and prevent the identified SSNs from requesting additional EINs.

The Chief, Taxpayer Services, should: Update the Form SS-4 and related instructions to require a ****2******
*****2***** name and SSN when an EIN application for ****2*** is submitted.

The Chief, Taxpayer Services, should: Coordinate with the Information Technology organization to include fields that will capture two TINs associated with an EIN when the Business Master File is modernized.

The Chief, Taxpayer Services, should: Update internal guidance to capture the 2*********** SSN as the responsible party when EIN applications ****2***** are submitted.

The Chief, Taxpayer Services, should: Update the Mod IEIN system programming to capture the ****2****
****2*****SSN as the responsible party for applications submitted ****

The Chief, Taxpayer Services, should: Ensure that the Mod IEIN system programming updates from the prior recommendations are implemented during the planned modernization.

The Chief, Taxpayer Services, should: Update all instructions and internal guidance used by employees when issuing an EIN to note that another EIN cannot be designated as the responsible party.

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 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.

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 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 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.