Fiscal Year 2017 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

The Commissioner, Small Business/Self-Employed Division, 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 Commissioner, Large Business and International Division; the National Taxpayer Advocate; and the Commissioner, Small Business/Self-Employed Division, 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 employees and their managers so that they understand the IRS's policy that ROTERs should not be used in self-assessments.

The Chief, Appeals, and the National Taxpayer Advocate should ensure that the RRA 98 Section 1204(b) instances of noncompliance are discussed with the responsible managers to ensure that they understand the retention standard documentation.

The Commissioners, Large Business and International, Small Business/Self-Employed, and Tax Exempt and Government Entities Divisions, and the National Taxpayer Advocate should ensure that responsible managers understand the Code of Federal Regulations § 430.206 policy violations.

The Chief, Criminal Investigation; the Commissioners, Large Business and International Division and Tax Exempt and Government Entities Division; and the National Advocate should ensure that responsible managers understand the quarterly certification requirements.