Fiscal Year 2020 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

The Chiefs, Criminal Investigation, and Appeals; the Commissioners, Large Business and International, Small Business/Self-Employed, Tax Exempt and Government Entities, and Wage and Investment Divisions; and the National Taxpayer Advocate should ensure that the RRA 98 Sections 1204(b) and 1204(c) instances of noncompliance are discussed with the responsible employees and managers to ensure that they understand the retention standard and quarterly certification requirements.

The Deputy Commissioner for Operations Support should implement systemic controls such as an electronic Section 1204 certification process that includes automated reminders to both employees and their managers to ensure that the discussion and acknowledgement of the retention standards is completed within the time frames established under the Code of Federal Regulations Section 430.206 policy.