U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Fiscal Year 2019 Statutory Review of Potential Fair Tax Collection Practices Violations.

Report Information

Date Issued
Report Number
2019-30-073
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 IRS Human Capital Officer should revise Chapter 5 of the ALERTS manual to provide more guidance to labor relations specialists on specific examples and types of employee misconduct cases that may fall under FTCP Issue Codes 144 to 145.

The IRS Human Capital Officer should review the seven miscoded cases to ensure that a proper investigation of the FTCP violation is conducted and the correct issue code is applied. In addition, work with the TIGTA Office of Investigations to make sure investigation cases are properly coded.

The IRS Human Capital Officer should revise and include a new section in IRM 6.751.1 to include examples of appropriate extenuating circumstances that labor relations specialists should document in employee misconduct cases when they are not closed within the IRS's goal of 180 days.