Open Recommendations

Apply the RRA 98 § 1204(b) retention standard when evaluating IRS Collection employees, managers, and executives who intentionally disregard IRS policies concerning levy action on a tax period in which NFTL appeals were filed timely and determinations were still pending, and consider appropriate discipline in accordance with IRM 6.751.1, the manager’s guide to penalty determinations, and in consultation with Labor Relations and Small Business/Self-Employed Division Collection leadership.

Consider developing a TECU workstream for taxpayers that potentially have multiple delinquencies.

Issue clear and consistent procedural guidance for TECU examiners to follow when conducting compliance checks.

Revise the initial contact letters to provide taxpayers the option to submit the requested returns electronically.

The Commissioner, TE/GE Division, should better align procedural guidance for TECU examination referrals with CP&C criteria for assigning cases to the Examination functions.

The Chief Information Officer should re-establish the Technology Retirement Office or implement a similar enterprise-wide program to identify, prioritize, and decommission legacy systems.

Ensure that a process is in place to validate that all audit trail data elements, including investigative elements provided by TIGTA Office of Investigations, are being captured and can be provided by Login.gov prior to using its identity proofing services for IRS IAL2 applications.

The Chief Information Officer should ensure that appropriate IRS management works in conjunction with Login.gov management to assess the extent and impact that the critical vulnerability had on the users who authenticated via Login.gov to access IRS applications and may have had their Personally Identifiable Information sent to unauthorized locations outside of the United States.

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 Chief, Taxpayer Services, should develop a process to monitor and evaluate NARA’s performance under the interagency agreement. This process should be documented and include measurable results that can be reconciled, tracked, and analyzed to identify issues and determine whether corrective action is needed.

The Chief, Taxpayer Services, should collaborate with the Chief Financial Officer Organization and the IRS Procurement office to review all parts of the interagency agreement with NARA and determine if modifications are necessary and all roles and responsibilities are properly assigned, and document the results of the review and any discussions with NARA.

The Chief Taxpayer Experience Officer should evaluate the use and adaptability of the GCM to identify locations that would benefit from the expansion of services to underserved taxpayers.

The Chief Taxpayer Experience Officer should conduct an analysis to determine if it would be beneficial to increase opportunities of shared space with the SSA or other Federal or State agencies, i.e., U.S. Post Office, State Department of Motor Vehicle, specifically in locations where face-to-face taxpayer services are not currently being offered and the nearest location is over 100 miles away.

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

The Commissioner, Wage and Investment Division, should finalize and execute the plan to rebalance the adjustment source document workload across the Tax Processing Centers.

Allocate all unassigned software licenses to the CSRs working on the TAC Appointment Telephone Line so they can assist taxpayers with existing appointments without the need to transfer them to a different CSR.

The Commissioner, SB/SE Division, and Chief, Criminal Investigation, should identify opportunities to partner with the EPA to use the agency’s expertise and data when selecting, conducting examinations and investigations involving taxpayers that claimed biofuel tax credits and revise the MOU as needed.

The Deputy Commissioner for Operations Support should ensure that access to sensitive systems is immediately suspended or disabled when a contractor is identified as not having a favorable background determination.

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