Fiscal Year 2016 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

The Chief, Criminal Investigation, should ensure that the potential RRA 98 Section 1204(a) violation identified in this report is discussed with the responsible manager to ensure that the manager understands the guidelines related to the use of ROTERs.

The Chief, Criminal Investigation, should ensure that the noncompliance identified in this report related to the prohibition on including ROTERs in an employee's self-assessment is discussed with the responsible employee and their manager so that they understand the IRS's policy that ROTERs should not be used in self-assessments.

The Deputy Commissioner for Operations Support should ensure that the RRA 98 Section 1204(b) noncompliance with documentation requirements and RRA 98 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 personnel within HR Connect and ensure that the mandatory Section 1204 training is assigned and completed within 90 days.

The Deputy Commissioner for Operations Support should ensure that IRS efforts to achieve full compliance with Restructuring and Reform Act of 1998 (RRA 98) Section 1204 procedures are strengthened by expanding management's emphasis on employee behaviors that meet the Fair and Equitable Treatment of Taxpayers Retention Standard.