Fiscal Year 2021 Statutory Review of Restrictions on Directly Contacting Represented Taxpayers

The Deputy Commissioner for Operations Support shoule ensure that the four Section 1204(a) violations identified by TIGTA are discussed with the responsible manager to ensure that the manager understands the guidelines related to the use of Record of Tax Enforcement Results.

The Deputy Commissioner for Operations Support should ensure that the instances of noncompliance identified within this report, associated with the prohibition on including Record of Tax Enforcement Results (ROTERs) in a self-assessment, are discussed with the responsible employees and their managers so they understand IRS policy that ROTERs should not be used in self-assessments.

The Deputy Commssioner for Operations Support should consider updating the Form 12450 to include a warning when evaluating managers on the use of quantity measures and their potential relationship to tax enforcement results.

The Deputy Commissioner for Operations Support should ensure that RRA 98 § 1204(b) instances of noncompliance are discussed with the responsible managers to ensure that they understand the retention standard documentation.

The Deputy Commssioner for Operations Support should establish a control to ensure that employees’ Section 1204 designation is validated in HR Connect during employee transfers between positions or functions.