Open Recommendations

The Chief, Taxpayer Services, should identify and incorporate appropriate qualitative and quantitative measures into the Free File Program communication plan that allow for evaluating the effectiveness of outreach efforts.

The Chief, Taxpayer Services, should develop a comprehensive MOU provision testing plan that ensures that all sections of the MOU (and addendums, as applicable) are being addressed each filing season. This should include noting which provisions cannot be reviewed along with an explanation why.

The Chief Information Officer should ensure that systems are in place to reconcile duplicate accounting of assets in the repository.

The Chief Information Officer should resolve configuration compliance settings in accordance with Federal and IRS policies.

The Director, Field Collection, SB/SE Division, should ensure that the taxpayers who were not given the opportunity for a CDP hearing are given their CDP rights, if appropriate; and obtain authorization to retain any improper levy proceeds or refund the proceeds to the taxpayer.

The Chief Taxpayer Experience Officer should oversee all customer satisfaction surveys to help ensure that the IRS follows existing Federal guidance for tracking survey feedback.

The Chief Taxpayer Experience Officer should collaborate with division management to ensure that the concerns raised by the survey results are: 1) shared Service-wide; 2) considered in system and process improvements; and 3) evaluated to determine the effects of the improvements on the customer experience, including customer satisfaction.

The Chief Taxpayer Experience Officer should coordinate with division management to administer surveys on consistent delivery and reporting schedules throughout the IRS, when applicable.

The Chief Taxpayer Experience Officer should coordinate with division management to monitor and improve survey quality to reduce nonresponse bias as well as ensure that taxpayers have access to customer satisfaction surveys.

The Chief Taxpayer Experience Officer should collaborate with division management to develop and track customer satisfaction survey goals to reflect the priorities outlined in the Balanced Performance Measurement System.

The Chief Taxpayer Experience Officer should coordinate with division management to establish an enterprise-wide approach to provide an easy, direct way for taxpayers to alert management about unprofessional IRS employee behavior.

Evaluate whether any clarifications or updates to Revenue Procedure 2013-14 or Treasury Regulation § 301.7216-3 are needed to address concerns or raise awareness of data sharing practices with tax software companies that use pixels.

Establish procedures and controls to ensure that the appropriate field in AIMS is updated to include the taxpayer’s reported TPI plus unreported income identified during the examination in order to develop a measure of post-audit TPI.

Offer standardized training to any new HOA on the safeguard review process and best practices for submitting agency documentation.

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

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.

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

The Chief, FMSS, should ***** **** *** ** **** *** *************** ** ******* ****** ***** ******** ******** *************** *** ********* ******* *** **********

The Chief, FMSS, ****** ********** **** *** ******* ******** ************** ****** *********** **** ** ********* ********** *** *** ******** ****** ** *** *** * *** ** ******* ******** ** **** *** ** *** ******** *** *** ********* * *** **** ** *** ******** ** ******* *** ******* ******* ******* ** ******** **** ***********

The Chief, FMSS, should ****** **** ************ ****** **** *** *** *** *** ******** ****** ** ******* ** ********** ****** ******* ****** ** **** ****** ****** ** ******* ******** *** ******** ****** ** ******** ***** *** ******* ********* ** *** ***** ** ******** **** ***********

The Chief, FMSS, should ****** **** ************ ****** **** *** *** *** *** ******** ****** ** ******* ** ********** ****** ******* ****** ** *** ****** ***** ** *** ******** ********* ** ******* ******** *** ******** ****** ** *** ******** **** *** ******* ** ******** **** ***********

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.