Date Issued
Report Number
2023-30-009
Report Type
Audit
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
Recommendations
Require that quality reviews of the ET-WSD Gatekeeper be documented and create a segregation of duties for managerial reviews to provide effective oversight of the Gatekeeper function.
Ensure that all required managerial reviews are properly conducted and documented.
Create a tracking mechanism for cases that were granted Section 530 relief.
Issue a policy alert to remind examiners of the procedures and guidance on the proper language/information that should be included on Form 4666.
The Commissioner, SB/SE Division, should ensure that Employment Tax examination managers are verifying that all required and applicable documentation is included in the IMS case file prior to case closure, such as by completing a Manager’s Quality Checklist.