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Fiscal Year 2023 Statutory Review of Restrictions on Directly Contacting Represented Taxpayers

Report Information

Date Issued
Report Number
2023-30-051
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 Director, Field Collection, SB/SE Division, should ensure that the respective group managers appropriately discuss the 12 potential violations TIGTA identified during the review of ICS case narratives with the responsible employees and report the potential I.R.C. § 6304(a)(2) violations to the local Labor Relations Specialist.

Report the potential I.R.C. § 6304 Fair Tax Collection Practices violations we identified in our EQRS reviews to a Labor Relations Specialist for investigation.

Establish controls to ensure that all potential violations of Fair Tax Collection Practices identified in case reviews, including EQRS reviews, are reported properly for evaluation or investigation, as appropriate.

Establish procedures that require EQRS reviewers to include a narrative detailing the circumstances and cause of potential violations relating to the ‘right to representation not observed’ quality element.

The Director, Field Collection, SB/SE Division, should improve new revenue officer training by adding direct contact scenarios pertaining to taxpayers’ statements concerning their right to representation.