Tax Relief Improvements Underway for Taxpayers Wrongfully Detained or Taken Hostage

Date Issued

Monday, February 2, 2026

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2026-IE-R002

Report Type

Inspection / Evaluation

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
4	No	$0	$0
The Commissioner, Small Business/Self-Employed Division, should restrict who can add or remove hostage indicators.
5	No	$0	$0
The Commissioner, Small Business/Self-Employed Division, should ensure that the programming for the hostage indicator is functioning as intended, and that unintended actions are not occurring on taxpayer accounts. In the interim, consider coordinating with the Identity Theft Victim Assistance Program when the IRS is notified of a new impacted taxpayer to provide appropriate protection, such as an IP PIN.