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The Offer in Compromise Public Inspection Files Should Be Modernized

Report Information

Date Issued
Report Number
2016-IE-R008
Report Type
Inspection / Evaluation
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
No (location specific)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Commissioner, SB/SE Division, should develop processes to convert paper-based OIC public inspection files to an electronic format to better manage the retrieval, movement, retention, and destruction of files. In addition, consider the feasibility of creating an online public website that provides access to all accepted OIC files while ensuring that sensitive information is properly redacte

The Commissioner, SB/SE Division, and Chief, Appeals, should develop additional policies and procedures to support the OIC public inspection file process to ensure that source public inspection files meet redaction requirements. These procedures should define the responsibilities of individuals who create public inspection files. The Commissioner, SB/SE Division, should provide guidance to SB/SE Division employees who maintain the files and provide guidance for interacting with the public when a request to view the files is received. In addition, the Commissioner, SB/SE Division, should partner with the Chief, Appeals, to strengthen oversight of the public inspection files by participating in joint oversight reviews.