Open Recommendations

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: Evaluate and update computer programming to fix the formatting issues that are resulting in improperly allowed fuel cell property credit amounts.

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.

The Chief, Taxpayer Services, should communicate clearer guidance to the public on the procedures for future extended weekday hours at the TACs, including that scheduled appointments take priority over walk-in customers.

The Chief, Taxpayer Services, should ensure that TAC managers enforce procedures for providing CSS cards at TACs.

The Chief, Taxpayer Services, should Ensure that TAC managers enforce procedures for wearing name tags at TACs.

The Chief, Taxpayer Services should ensure that TAC managers enforce procedures for treating non-English speaking customers properly at TACs.

The Director, Submission Processing, should lead a review that includes the Directors of Accounts Management, Field Assistance, Media and Publications, and Online Services to add cautionary language to the appropriate forms and publications instructing taxpayers not to use a third-party carrier when paying a balance due that is addressed to a P.O. Box address (Lockbox).

The Director, Submission Processing, should coordinate with FMSS to create a guide for shared mailrooms not staffed with full-time IRS personnel or contracted staff. The guide should clearly document the time within which taxpayers’ checks and related documents must be routed to the appropriate Submission Processing Center.

The Director, Submission Processing, should coordinate with other Taxpayer Service functions, such as Field Assistance, Accounts Management, and FMSS to include a requirement to identify on Form 3210 any forms received with misrouted remittances.

The Director, Submission Processing, should include instructions in the Annual Lockbox Filing Season Readiness Plan to conduct readiness checks or inspections of IRS mailrooms closest to the Lockbox sites. Ensure the sites are staffed and have current instructions specific to processing misrouted Lockbox mail.

The Chief Information Officer should require a unique system identifier for each new and legacy system in the authoritative inventory be implemented and applied to system records in the other inventory systems.

The Chief Information Officer should improve its annual validation process to ensure that all systems with PII and FTI inventory data are consistently designated across the multiple inventory systems, and that system owners are communicating changes to impacted groups.

The Chief, Direct File, should ensure that the total costs of Direct File include the costs from all support functions.