Fiscal Year 2019 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results.

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

The Chief, Criminal Investigation; the Commissioner, Large Business and International Division; the Commissioner, Small Business and Self-Employed Division; the Commissioner, Wage and Investment Division; and the National Taxpayer Advocate should ensure that responsible managers understand the quarterly certification requirements.

The Deputy Commissioner for Operations Support should ensure that the managers identified in this report are notified to properly designate themselves as Section 1204 personnel within HR Connect and ensure that the mandatory Section 1204 training is assigned and completed within 90 calendar days.