Open Recommendations

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.

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.

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.

Establish a process to track and regularly report on the performance results of taxpayer experience improvements described in the TXS.

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.