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The IRS Ceased Compliance With the $10 Million Taxpayer Treasury Directive in Favor of an Overall Focus on High-Income Taxpayer Noncompliance

Report Information

Date Issued
Report Number
2024-300-028
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 Deputy Commissioner, Services and Enforcement, should include a separate category for taxpayers with TPI of $10 million or more when evaluating the compliance of high-income individual taxpayers for Initiative 3.4 of the IRS Strategic Operating Plan to ensure the productivity of examinations on these high-income individual returns is tracked and analyzed in comparison to examinations of taxpayers at other income levels.

The Commissioner, Large Business and International Division, should identify the potential causes for the low productivity examination results and monitor the productivity measures related to the highest income individual taxpayers including those with TPI of $10 million or more, ensuring the most productive returns are selected for examination.