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Fiscal Year 2024 Statutory Review of Restrictions on Directly Contacting Represented Taxpayers

Report Information

Date Issued
Report Number
2024-300-058
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, Collection, SB/SE Division, should revise the PPG to completely address the direct contact provisions provided for in I.R.C. § 7521(b)(2).

The Director, Collection, SB/SE Division, should revise the PPG to include quality review attributes and review procedures that specifically address when a taxpayer requests representation during a telephone call with a PCA call representative and when a known represented taxpayer was contacted.