Existing Controls Did Not Prevent Unauthorized Disclosures and Case Documentation Issues in Appeals Trust Fund Recovery Penalty Cases.

The Chief, Independent Office of Appeals, should report the potential unauthorized disclosures of tax return information, as appropriate, to the Office of Privacy, Governmental Liaison, and Disclosure Incident Management Office and require that Appeals management review the 13 exception cases with the Appeals personnel who worked them.

The Chief, Independent Office of Appeals, should reemphasize that documentation of a valid POA, including all protested tax periods, be maintained in the Appeals case file.

The Chief, Independent Office of Appeals, should reemphasize to Appeals personnel the IRM requirements to attempt to perfect written protests that are defective, specifically when they are not appropriately signed under penalties of perjury.

The Chief, Independent Office of Appeals, should reemphasize the Internal Revenue Manual requirements to (a) clearly document case determinations in the Appeals Case Memorandum and (b) ensure that the ATM signs and dates the Forms 5402 to document management oversight and provide for the calculation of the assessment statute expiration date for Taxpayer Bill of Rights 2 cases.

The Chief, Independent Office of Appeals, should reemphasize the importance of inputting accurate case dollar information in the ACDS.