Open Recommendations

The Small Business/Self-Employed Division’s Director, Field Collection, should regularly review sweeps data to identify and correct errors and ensure that it is accurate and complete before using it for management reporting.

The Small Business/Self-Employed Division’s Director, Field Collection, should capture additional information in the tracking spreadsheet so management can better assess the productivity of each sweep. This should include information such as which delinquent tax return modules were secured, whether any of the returns had tax assessments, and the results of specific collection initiatives.

The Small Business/Self-Employed Division’s Director, Field Collection, should remind all levels of management of the sweeps desk guide procedures and provide refresher training on their responsibilities in the sweeps process.

The Chief, Taxpayer Services, should develop a code that can be placed on tax accounts during tax return
************2*************************** processing to identify when a on the current year Form 5695.

The Chief, Taxpayer Services, should identify and update computer programming which prevented tax returns incorrectly claiming the Residential Clean Energy Credit from being identified by the Error Resolution program.

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.

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.

In our August 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 AEDs across the IRS AED program to identify, repair, or replace AEDs that are nonoperational.

In our September 2024 alert, we recommended that the Chief, Business Continuity Operations Officer, should ensure that an immediate assessment is conducted to ensure that AED trainer models are not distributed, mounted, and available for use in the event of an emergency. If any AED trainer models exist, they should be immediately removed and stored away from AED cabinets and signage to avoid confusion.

The Chief, Business Continuity Operations Officer, should ensure that AED site coordinators complete their monthly maintenance inspections as required.

In our September 2024 alert, we recommended that the Chief, Business Continuity Operations Officer, should determine whether AEDs have been implemented at these IRS PODs. If so, provide documentation that supports AEDs have been provided at these PODs, e.g., serial numbers and locations of AEDs.

In our September 2024 alert, we recommended that the Chief, Business Continuity Operations Officer, should identify where AEDs have not been implemented at IRS PODs with more than 100 employees and determine whether an AED program will be implemented at these PODs, e.g., recruiting and training volunteers, installing AEDs, etc.

The Chief, Taxpayer Services, should ensure that taxpayers without scheduled appointments are provided an opportunity to wait for an available TAC assistor on a first-come, first-served basis.