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Fiscal Year 2016 Statutory Review of Restrictions on Directly Contacting Taxpayers

Report Information

Date Issued
Report Number
2016-30-060
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Deputy Commissioner for Services and Enforcement should direct that the Internal Revenue Manual (IRM) sections used by Internal Revenue Service (IRS) call sites be updated with detailed instructions regarding oral and written requests received under I.R.C. Section 6103(e)(7) and (e)(8) and that all IRM section pertaining to I.R.C. Section 6103(e)(8) remove the requirement to specifically cite I.R.C. Section 6103(e)(8) authority in written requests.

The Deputy Commissioner for Services and Enforcement should incorporate into existing training how to handle oral and written requests received under I.R.C. Sections 6103(e)(7) and (e)(8) for all Internal Revenue Service (IRS) employees who would receive these types of requests while interacting with taxpayers on the telephone, as appropriate.