Improvements Are Needed to Ensure the Health and Safety of Employees at the C-site

The Commissioner, Wage and Investment Division, should take steps to immediately locate and purge Forms 709 associated with the 175,522 taxpayers we identified with one or more Forms 709 filed and stored at the C-site, the taxpayer is deceased five years, and no Form 706 has been filed and processed by the IRS since the taxpayer’s death.

The Commissioner, Wage and Investment Division, should update internal guidelines to require the identification and destruction of Forms 709 annually versus the current criteria of five years.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure timely performance of required purges as set forth in internal guidance.

The Commissioner, Wage and Investment Division, should continue to prioritize the processing of the backlog of Forms 706 that need to be associated with a corresponding Form(s) 709.

The Commissioner, Wage and Investment Division, should relocate current and future inventory of Forms 2848 and 8821 to another storage facility.