Open Recommendations

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.

Capture and analyze the issues identified in whistleblower claims (for instance, by using relevant SAIN/UIL) and confirm whether the issues were substantiated in an examination using Forms 211 and 11369 and other relevant documentation, whether through modifications to e-Trak or through the replacement for e-Trak.

Create a method to collect the identifying information of authorized individuals as part of the application for a CAF number. For authorized individuals who already have a CAF number assigned, create a method to collect identifying information during subsequent authorization requests.

The Commissioner, Small Business/Self-Employed Division, should continue to identify new tax accounts with a Social Security tax deferral at least through Calendar Year 2024 to ensure that all unpaid deferrals are identified for collection as appropriate.

Create a detailed plan for how each TXS capability will be implemented and develop benchmarks, performance measures, and milestones.

Coordinate with the Information Technology organization to explore adding Taxpayer Relations inventories into the CII, so that all Accounts Management inventory is located in the same inventory management system.

On November 29, 2022, the Treasury Inspector General for Tax Administration recommended that the Director and Deputy Director, Submission Processing, Wage and Investment Division, protect the identity of IRS employees signing manually generated tax processing correspondence by removing their first name and replacing it with the employee’s title, Mr., Ms., or a gender-neutral title, in accordance with Chief Counsel Notice N(30)000-317.

The Commissioner, Wage and Investment Division, should ensure that all tax processing correspondence is revised to remove the signing IRS employee’s first name and replace it with the employee’s title.

Complete a usage study and document a decision regarding if the IRS will mandate that participants use the TFA IVES system.

The Chief, Appeals, should establish a process with the appropriate Business Operating Divisions (BOD) to identify, track, and update forms, letters, publications, notices, websites, and social media that still require the new IRS Independent Office of Appeals name.

Establish a documented annual enterprise-wide examination planning process that aligns with the multiyear, comprehensive Examination Strategic Plan.

Develop a tool to consider risk and other relevant variables to inform examination resource allocation decisions, then expand its use to include Examination workstreams from all divisions.

Ensure that the IRS does not burden taxpayers in existing payment agreements when PCA contracts are ending by developing a solution to continue to service taxpayers in active payment arrangements.

On June 15, 2021, we alerted IRS management of our concerns with the systemic calculation of the allowable RRC amount. We recommended that IRS management review the returns we identified and provide us with any corrective actions they intended to take.

The Commissioner, Wage and Investment Division, should ensure that programming is updated to systemically reject electronic submissions of Forms 2848 and 8821 when missing one of the five essential elements (name, address, signature, etc.) without manually mailing a rejection letter.

The Commissioner, Wage and Investment Division, should develop a process to systemically pull all controlled inventory for each Accounts Management site for the Accounts Management Inventory Report (AMIR) to ensure consistency, reduce human error, and increase efficiencies

The Commissioner, Wage and Investment Division, should implement a more centralized and structured approach that includes an assessment of factors including high-volume notices and letters issued to taxpayers to ensure that frequently issued notices and letters as well as those that have significant impact on the taxpayer are translated into Spanish.

The Commissioner, Wage and Investment Division, should establish a process for Limited English Proficiency (LEP) taxpayers to provide feedback on their experience using the Over-the-Phone Interpreter (OPI) service.

The Commissioner, Wage and Investment Division, should establish a customer satisfaction measurement system to assess the overall satisfaction with Over-the-Phone Interpreter (OPI) service.

The Commissioner, Wage and Investment Division, should establish specific performance measures and goals to effectively assess the assistance provided to LEP and visually impaired taxpayers.

The Chief Information Officer should retire older ******************** and migrate to more current ****************** in accordance with the documented migration plan.

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The Commissioner, Wage and Investment Division, should develop processes and procedures to retain and provide access to historical ERS data, including actions taken by tax examiners.