Improvements in Return Scoring and Resource Allocation at the Strategic Level Could Enhance Examination Productivity

The Commissioner, Small Business/Self-Employed Division, should monitor performance goals and take corrective actions as necessary to achieve targets specific to staffing resources, e.g., revenue agents and tax compliance officers, and establish actionable performance goals with a range for the number of closures for each strategic priority to ensure that they provide balanced coverage.

The Chief Research and Analytics Officer should evaluate the examination results to determine whether refinements could improve the correlation of DIF scores and net tax assessments for individual returns examined by revenue agents and tax compliance officers.