Fiscal Year 2024 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results

The Chief, Taxpayer Services, should ensure that the seven violations of RRA 98 § 1204(a) identified by TIGTA are discussed with the responsible employees and their managers to ensure that they understand the guidelines related to the use of ROTERs.

The Chief, Taxpayer Services, should ensure that the six instances of self-assessment ROTER noncompliance are discussed with the responsible employees and their managers to ensure that they understand the prohibition of ROTER usage in self-assessments.

The Commissioner, LB&I Division, and the Chief, Taxpayer Services, should ensure that the 30 instances of noncompliance with RRA 98 § 1204(b) are discussed with the responsible managers to ensure that they understand the retention standard documentation requirements.

The Chief Human Capital Officer should ensure that the 28 instances of RRA 98 § 1204(c) noncompliance are discussed with the responsible managers to ensure that they understand the requirements of the Section 1204 certification process.

The Chief Human Capital Officer should create and implement a systemic fix to ensure that Section 1204 managers completing their quarterly certifications are automatically routed to the appropriate SharePoint page(s) when their responses necessitate additional information reporting about potential ROTER violations.