Improvements Are needed in the Taxpayer Advocate Service Process to Implement Recommended Corrective Actions

The National Taxpayer Advocate (NTA) should coordinate with the Office of Audit Coordination and the Treasury Department to change the status of the corrective actions from closed to open on the JAMES for corrective actions Treasury Inspector General for Tax Administration (TIGTA) identified as incomplete. These corrective actions should remain open until they are fully implemented unless the TAS obtains concurrence from TIGTA to modify or cancel the corrective actions.

The Office of Audit Coordination should develop formal written policies that require business units, including the TAS, to submit verifiable supporting documentation, including the Form 13872, when the corrective action is closed based on a management response to a Treasury Inspector General for Tax Administration (TIGTA) audit report.

The NTA should provide additional guidance and training to staff to reinforce the requirements for proper approval and processing of Form 13872 and related corrective action status updates and closures.