Fiscal Year 2015 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

The Chief, Criminal Investigation, and the National Taxpayer Advocate, should ensure that the potential RRA 98 Section 1204(a) violations identified in this report are discussed with the responsible managers to ensure that the managers understand the guidelines related to the use of ROTERs.

The Chief, Criminal Investigation, and the Commissioner, Tax Exempt and Government Entities Division, should ensure that the noncompliance identified in this report related to the prohibition on including ROTERs in employee self-assessments is discussed with the responsible employees and their managers so that they understand the IRS's policy that bargaining unit and non-bargaining unit employees should not use ROTERs in self-assessments.

The Deputy Commissioner for Operations Support should ensure that RRA Section 1204(b) noncompliance with documentation requirements and RRA Section 1204(c) noncompliance identified in this report are discussed with the responsible managers to ensure that they understand the retention standard documentation and quarterly self-certification requirements.

The Deputy Commissioner for Operations Support should ensure that the managers identified in this report are notified to properly designate their employees and/or themselves as Section 1204 employees within HR Connect and ensure that the mandatory Section 1204 training is assigned and completed within 90 days.