Controls Over the Internal Revenue Service Contractor Tax Check Process Need to Be Improved.

The Chief Procurement Officer should require use of the Procurement Public Sector (PPS) system contract writing feature that automatically includes a Tax Check Notice and Consent provision.

The Chief Procurement Officer should coordinate with the Treasury Suspension and Debarment Official (SDO) to identify a required time frame and sample format for what information should be included in the reports the IRS provides on contractors with Federal tax delinquencies. The Chief Procurement Officer should also revise the IRS Acquistion Policy (IRSAP) Procedures, Guidance and Information (PGI) to specify a required time frame for the reporting to the SDO and include a sample reporting format to help ensure that all required information is included.