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Sensitive Business and Individual Tax Account Information Stored on Microfilm Cannot Be Located

Report Information

Date Issued
Report Number
2023-IE-R008
Report Type
Inspection / Evaluation
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

On November 29, 2022, we notified the Director, Submission Processing, Wage and Investment Division, that microfilm cartridges, which are stored at the Tax Processing Centers, are beyond the IRS Records Control retention period. We recommended that the IRS properly dispose of all Individual Master File microfilm cartridges in storage with a processing year beyond 30 years and develop and implement a process to ensure timely disposal of microfilm cartridges in the future.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that microfilm cartridges are destroyed in compliance with record destruction time frames.

The Commissioner, Wage and Investment Division, should assess storage conditions at each Tax Processing Center to ensure that microfilm is properly stored and preserved.