Open Recommendations

The Chief Information Officer should evaluate the temporary and unknown repositories to establish ownership of assets.

The Chief Information Officer should resolve configuration compliance settings in accordance with Federal and IRS policies.

The Chief Information Officer and the Chief, Direct File, should ensure that Direct File developers document their test plan with traceability to test types, test cases, and test results.

The Chief Human Capital Officer should create and implement a systemic fix to ensure that Section 1204 managers completing their quarterly certifications are automatically routed to the appropriate SharePoint page(s) when their responses necessitate additional information reporting about potential ROTER violations.

The Chief Human Capital Officer should perform an annual reconciliation to ensure that: 1) all Section 1204 employees assigned the yearly Section 1204 mandatory briefing are accounted for in the yearly Section 1204 population and 2) the entire Section 1204 population has been assigned the annual Section 1204 mandatory briefing.

The Director, Collection Policy, SB/SE Division, should revise the Internal Revenue Manual (IRM) to require revenue officers to check their mail and faxes for any CDP levy hearing requests prior to issuing levies.

The Director, Collection Policy, SB/SE Division, should provide training to remind revenue officers that for manually created balance due modules within the ICS, they must manually verify the CDP levy notice was timely issued and that the modules are not part of an open CDP hearing prior to levy. In addition, revise the IRM to require that revenue officers document the ICS history with confirmation that required notices were provided prior to issuing a levy on a manually created balance due module.

The Director, Field Collection, SB/SE Division, should ensure that the taxpayers who were not given the opportunity for a CDP hearing are given their CDP rights, if appropriate; and obtain authorization to retain any improper levy proceeds or refund the proceeds to the taxpayer.

Establish procedures for Appeals managers conducting case reviews to specifically review the law and administrative review performed by the Appeals officer to determine if it was conducted appropriately.

The Commissioner, Large Business and International Division, should develop a process to **************************************************************************** *************************************************************************************************** *****************************************************.

The Chief Taxpayer Experience Officer should oversee all customer satisfaction surveys to help ensure that the IRS follows existing Federal guidance for tracking survey feedback.

The Chief Taxpayer Experience Officer should collaborate with division management to ensure that the concerns raised by the survey results are: 1) shared Service-wide; 2) considered in system and process improvements; and 3) evaluated to determine the effects of the improvements on the customer experience, including customer satisfaction.

The Chief Taxpayer Experience Officer should coordinate with division management to administer surveys on consistent delivery and reporting schedules throughout the IRS, when applicable.

The Chief Taxpayer Experience Officer should coordinate with division management to monitor and improve survey quality to reduce nonresponse bias as well as ensure that taxpayers have access to customer satisfaction surveys.

The Chief Taxpayer Experience Officer should collaborate with division management to develop and track customer satisfaction survey goals to reflect the priorities outlined in the Balanced Performance Measurement System.

The Chief Taxpayer Experience Officer should coordinate with division management to establish an enterprise-wide approach to provide an easy, direct way for taxpayers to alert management about unprofessional IRS employee behavior.

The IRS Human Capital Officer should require the ongoing periodic quality review of contractor employee separation actions performed by the CORs to ensure that they 1) timely prepare and submit Form 14604, 2) complete all steps specified on the Form, and 3) document all required separation steps in the SCC record.

The Chief Information Officer, in conjunction with the Chief Operating Officer, should implement more prohibitive controls for allowing users to ******************* ****************

The Chief Information Officer, in conjunction with the Chief Operating Officer, should revise the DLP rules to be more restrictive to help prevent intentional data exfiltration.

The Chief Information Officer, in conjunction with the Chief Operating Officer, should continue to ensure that the managers and executives responsible for reviewing and approving BEARS ********************** requests carefully review all requests and only approve requests with sufficient and appropriate responses to the required questions.

Update Revenue Procedure 2013-14 to include the language found in the Treasury Regulation § 301.7216-3 that the consent statement must identify the purpose of disclosure and specific recipient(s).

Evaluate whether any clarifications or updates to Revenue Procedure 2013-14 or Treasury Regulation § 301.7216-3 are needed to address concerns or raise awareness of data sharing practices with tax software companies that use pixels.

The Chief Information Officer should ensure that the cloud system immediately completes its pilot program and that an ATO memorandum is approved for the system to remain in production.

The Chief Data and Analytics Officer should develop procedures to ensure that all CDW servers are included in configuration compliance scans as required.

Establish procedures and controls to ensure that the appropriate field in AIMS is updated to include the taxpayer’s reported TPI plus unreported income identified during the examination in order to develop a measure of post-audit TPI.