Open Recommendations

Complete a study to determine the feasibility of developing a tool for ITIN applicants, similar to Where’s My Refund?, to check the status of their application.

Review the 5,534 tax returns we identified for which the IRS incorrectly paid retroactive credit claims and take the steps needed to recover the erroneously issued funds.

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 take steps to immediately locate and purge Forms 709 associated with the 175,522 taxpayers we identified with one or more Forms 709 filed and stored at the C-site, the taxpayer is deceased five years, and no Form 706 has been filed and processed by the IRS since the taxpayer’s death.

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 ensure that new ladders are purchased that meet safety standards and are usable at the C-site until a catwalk can be installed.

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.

Determine the cause for the inoperable alarm at Site 6 and resolve the issue to enable alarms to appear in the EPACS Event Viewer.

Work with the Information Technology organization to rectify the programming error pertaining to Municipal Tax Levies to prevent levy issuance when the CDP notice posts on the same cycle or following cycle of an additional assessment. Additionally, monitor the MTLP programming periodically to inspect for flaws that may be causing erroneous levies and timely rectify them to prevent further taxpayer rights violations.

Monitor the SITLP periodically to determine whether improvements are needed to mitigate taxpayer rights violations and taxpayer burden. If improvements are warranted, corrective actions should be taken promptly.

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 Director, Field Collection, SB/SE Division, should improve new revenue officer training by adding direct contact scenarios pertaining to taxpayers’ statements concerning their right to representation.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that microfilm cartridges are destroyed in compliance with record destruction time frames.

The Commissioner, Wage and Investment Division, should assess and implement, if possible, the capability to provide taxpayers with the option to transfer to the appointment line versus having to hang up and call a different number.

The Commissioner, Wage and Investment Division, should provide the option to hear local TAC recorded messages in Spanish at all TACs.