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

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 calendar 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 and by expanding the mandatory Section 1204 briefing to include examples of tax enforcement results or prohibited data, statistics, compilations of information, or other numerical or quantitative measures that would and would not constitute a ROTER violation within the context of a performance appraisal directly on the slides.