Open Recommendations

The Chief, Facilities Management and Services, should ensure that the ECLs identified as containing separated IRS personnel as points of contact are updated immediately. Further, we recommend that the IRS ensure that processes and procedures are in place to update ECL points of contact accurately and timely.

The Chief, Facilities Management and Security Services, should revise procedures to include specific criteria on ************************ at TACs.

The Chief, Facilities Management and Security Services, should Update the TAC Design Guide to standardize ***************************************** and document acceptable deviations from the policy.

The Chief, Facilities Management and Security Services, should **************************************************************** at the ********************************************** TACs.

In October 2024, we recommended that the Chief, FMSS, ******* * ******** ********** ** *** ***** **** ***** ******* *** ** ********* ******* ******** ** ********** ** ******* *** *** ****** ** ********* ****** ******* ******* ***** ***** ******.

The Chief, FMSS, should periodically ensure that all emergency exit doors at IRS facilities in Puerto Rico are functioning as designed and any inoperable or damaged door is repaired.

In October 2024, we recommended that the Chief, FMSS, should regularly check bins for fill rates and immediately request services for all full bins to ensure that bins do not overflow, and sensitive information is not at risk.

In October 2024, we recommended that the Chief, FMSS, should regularly check bins for fill rates and immediately request services for all full bins to ensure that bins do not overflow, and sensitive information is not at risk.

The Chief, Criminal Investigation, should reemphasize body-worn camera policies and procedures to its special agents, specifically highlighting that videos should be timely uploaded into the cloud-based storage platform and reviewed, including those marked for deletion. Also, special agents should be reminded of following pre-operation plans to not deactivate cameras prematurely and maintaining the required documentation certifying completion of training.

The Chief, Criminal Investigation, should ensure that the CIS and SME are familiar with seizure memorandum requirements. This includes ensuring that seizure memorandums are completed with key activity information; and enforcing, monitoring, and adhering to guidelines.

The Chief, Criminal Investigation, should ensure that steps are taken to preserve the form of the digital asset seized. Policies and procedures should be implemented to restore a seized digital asset to its original currency type in the event the asset is converted to a different digital currency type to execute the seizure.

The Chief, Criminal Investigation, should implement policies and procedures to ensure that cases are appropriately transferred and adhere to the evidentiary chain of custody requirements when a special agent leaves the IRS.

The Chief, Criminal Investigation, should establish an inventory system that can manage seized digital assets to include accurately tracking the quantity of digital assets to the fractional digit, and ensure that there is consistent treatment of all seized digital assets within its tracking system.

The Chief, Criminal Investigation, should update the Pre-Seizure Planning of Digital Assets and the Custody and Storage of Seized Assets guidelines to accurately reflect the processes to follow from seizure to disposition of seized digital assets.

The Chief, Criminal Investigation, should update internal guidelines to include time frame requirements for preparing the seizure memorandum and updating records in AFTRAK.

The Chief, Criminal Investigation, should update policies and procedures to provide UOF coordinators with read-only access to view the status of their inventory in the CIMIS.

The Chief, Criminal Investigation, should develop processes and procedures to ensure that unassigned firearm transfers are timely updated in the CIMIS.

The National Taxpayer Advocate should set specific, attainable time frames for initial contact, with an emphasis on economic burden cases, and adopt permanent policies that provide clear and consistent expectations for taxpayers.

The National Taxpayer Advocate should establish an automated process within the new case and systemic issue management system that would apprise the taxpayer of the progress on their case.

The National Taxpayer Advocate should establish an automated process within the new case and systemic issue management system that would 1) notify the case advocate and their manager when an OAR has been prepared but not sent, and 2) notify IRS function personnel the next business day following the requested or negotiated OAR completion date.

The Chief Information Officer should ensure that non-tax paper forms requiring one or more signatures are digitally converted and integrated with e-Signature Services capability by the established time frames.

The Chief Information Officer should ensure that the DMAF project application representative and DIRA project facilitator work together to reconcile and validate risk assessment documentation between DMAF project releases.

The Chief Privacy Officer should review the 1,334 individual taxpayer accounts and if warranted, take appropriate actions to place the data breach indicator on tax accounts and mail notification letters to additional taxpayers affected by the data breach.

The Chief Privacy Officer should continue working to identify all individual and business taxpayers impacted by the unauthorized disclosure. If warranted, take appropriate actions to place the data breach indicator on tax accounts and mail notification letters to additional taxpayers affected by the data breach.

The Chief Tax Compliance Officer should require the SB/SE and LB&I Divisions’ Commissioners, in partnership with the Chief Data and Analytics Officer, where appropriate, to use governance processes to ensure that examination performance results are
part of the monitoring and continuous refinement of AI classification (deployed) and return selection models (if deployed).