Open Recommendations

The LB&I Division, SB/SE Division Examination, Criminal Investigation, RAAS, and the Digital Assets Initiative Project Office analyze ************2****************** ***************2****************************** of digital assets.

The LB&I Division, SB/SE Division Examination, RAAS, and the Digital Assets Initiative Project Office leverage data pertaining to ***************2****************** *************************2********************************************** compliance activity.

The LB&I Division, SB/SE Division Examination, Criminal Investigation, RAAS, and the Digital Assets Initiative Project Office develop a compliance plan that includes the use of Form 1099-DA data, case identification, and case selection of digital asset cases.

The CIO should ensure that ******************************************* *********************************************** are remediated by the plan of action and milestones due date.

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Review the 2,519 tax returns we identified for which the IRS incorrectly denied retroactive credit claims and take the steps needed to ensure that these taxpayers receive the benefits to which they are entitled.

The Chief Information Officer should coordinate with OMB officials to determine if the IRS’s BYOD program’s policies and procedures are in compliance with the Act and update the program’s policies and procedures as needed.

The Chief, CI, should coordinate with the OMB to determine whether an exception process is needed for the approximately 900 CI employees who can access TikTok via the third-party software on their computers.

The Commissioner, Wage and Investment Division, should relocate current and future inventory of Forms 2848 and 8821 to another storage facility.

The Chief, FMSS, should enable personnel to access storage boxes without the use of a ladder.

The Chief, FMSS, should repair shelves sagging from the weight of the files and properly mark shelves with load ratings.

The Chief, FMSS, should install protective covering above the area in which C-site personnel park their vehicles.

Ensure that all 1,286 noncompliant card readers are replaced with Federally compliant card readers and are properly configured.

The DCSE should update the Processing Returns and Accounts of the President and Vice President internal guidelines to accurately reflect the process followed from receipt of a Presidential return through assignment and performance of the mandatory examination.

The DCSE should update guidelines to establish time frames for the expeditious handling of the Presidential returns at all phases of the process.

The DCSE should conduct an analysis to determine whether there are opportunities to reduce delays in requesting and getting access to restricted Presidential tax accounts, and implement any corrective actions based on this analysis.

The DCSE should formalize in internal guidelines (1) the criteria to restrict the accounts of the President and Vice President and (2) the process for requesting and gaining access to restricted Presidential accounts.

Create a single Service-wide comprehensive digitalization strategy that identifies priorities, objectives, interim target dates, milestones, etc. The strategy should identify the IRS business units responsible for the applicable actions and should be updated annually.

Develop processes to require management to track digitalization efforts and compare results against the plans, goals, objectives, milestone dates, etc., and analyze any significant deviations to identify needed strategic changes.

The Commissioner, Wage and Investment Division, and the Commissioner, Small Business/Self-Employed Division, should consider expanding the use of soft notices to address potentially erroneous PTC claims. These notices should provide individuals with information specific to the eligibility or reporting requirements related to the potential error the IRS identified and suggest the filing of an amended return, if an error has occurred.

The Commissioner, Wage and Investment Division, should notify the 317,418 taxpayers we identified, who potentially received less PTC than they were entitled or repaid more APTC than required, that they may qualify for additional PTC or overpaid APTC and encourage them to file an amended Tax Year 2021 return, if applicable.

The Commissioner, Wage and Investment Division, should develop processes, such as the use of courtesy letters to notify individuals of their potential eligibility, to proactively assist taxpayers who, based on available tax return and Exchange data, potentially claimed less PTC than entitled or paid more APTC than required.