Fiscal Year 2018 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

The Commissioner, Tax Exempt and Government Entities Division, 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, and the Commissioner, Wage and Investment 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, Criminal Investigation; the Commissioner, Large Business and International Division; the National Taxpayer Advocate; the Commissioner, Small Business/Self-Employed Division; and the Commissioner, Wage and Investment Division, 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 Chief, Appeals; the National Taxpayer Advocate; the Commissioner, Small Business/Self-Employed Division; and the Commissioner, Tax Exempt and Government Entities Division, should ensure that responsible managers understand Code of Federal Regulations Section 430.206 policy violations.

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