Computers Used to Provide Free Tax Help and That Contain
Taxpayer Information Cannot Be Accounted For
August 2002
Reference
Number: 2002-40-144
This report has cleared the Treasury
Inspector General for Tax Administration disclosure review process and
information determined to be restricted from public release has been redacted
from this document.
August
13, 2002
MEMORANDUM FOR
Commissioner, Wage and Investment
Division
FROM: Pamela J. Gardiner /s/ Pamela J. Gardiner
Deputy Inspector General for
Audit
SUBJECT: Final Audit Report – Computers Used to
Provide Free Tax Help and That Contain Taxpayer Information Cannot Be Accounted
For (Audit # 200240050)
This
report presents the results of our review to determine if the Internal Revenue
Service (IRS) had adequate internal controls and accountability over computer
equipment containing electronically
filed (e-filed) taxpayer data used in the IRS’ Volunteer Income Tax Assistance
(VITA) and Tax Counseling for the Elderly (TCE) programs.
The Internal Revenue Service’s volunteer programs provide free tax help to people for whom professional assistance may be too expensive, such as those individuals who have disabilities, are non-English speaking, are elderly, or who have other special needs. In an effort to promote IRS e-filing, the IRS provides computers along with the tax preparation software necessary to enable the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites to offer taxpayers who receive assistance the option of e-filing their tax returns. For Filing Season 2001, volunteers prepared approximately 1.1 million tax returns with over 700,000 (64 percent) having been e-filed.
In summary, we found that
the IRS does not have adequate internal controls and accountability over the
computers it provides to VITA/TCE sites.
Our review identified that (1) the IRS cannot physically account for
computers provided to volunteers, (2) the IRS did not ensure that taxpayer
e-file data was removed from volunteer computers at the end of Filing Season
2001, and (3) the IRS did not ensure that only authorized software was loaded
on volunteer computers when provided.
Management’s Response: The IRS
agreed with our recommendations as presented in this report. SPEC will: (1) perform a complete inventory
assessment and validate the equipment used in volunteer tax preparation
programs, (2) temporarily suspend the acquisition of equipment from external
sources, (3) issue instructions to territory managers to delete all taxpayer
data from volunteer computers after a filing season, (4) include license authority in the development of procedures
for acquisition of equipment from internal and external sources, (5) request an
opinion from IRS Counsel on whether SPEC can provide software beyond that needed
for tax return preparation on equipment owned by the IRS, and (6) request
Division Counsel assistance in pursuing a legislative change to allow the
transfer of computer ownership to organizations that assist SPEC in delivering
volunteer tax return preparation.
Management’s complete
response to the draft report is included as Appendix V; however, the attachment
(the SPEC Inventory Assessment and Validation Guide) was too large to include.
Copies of this report are also being sent to the IRS
managers who are affected by the report recommendations. Please contact me at (202) 622-6510 if you
have questions or Michael R. Phillips, Assistant Inspector General for Audit
(Wage and Investment Income Programs), at (202) 927-0597.
Appendix I – Detailed Objective, Scope, and Methodology
Appendix II – Major Contributors to This Report
Appendix III – Report Distribution List
Appendix IV – Stakeholder Partnerships, Education, and
Communication Territory Manager Responses
Appendix V – Management’s Response to the Draft Report
The
Internal Revenue Service (IRS) Volunteer Income Tax Assistance (VITA) and Tax
Counseling for the Elderly (TCE) programs provide free tax help to people for
whom professional assistance may be too expensive. The IRS, in coordination with volunteers, assists individuals
with the preparation of basic income tax returns. Particularly, it assists those who have a low income or
disabilities, are non-English speaking or elderly, or have other special needs.
VITA/TCE sites assist taxpayers in preparing Forms 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents; 1040A, U.S. Individual Income Tax Return; and the basic 1040, U.S. Individual Income Tax Return, with related schedules. Assistance is also provided with determining eligibility for credits such as the earned income credit and advanced income credit. VITA/TCE sites are often located in convenient places for taxpayers who use the services of a volunteer. Locations include neighborhood community centers, libraries, churches, and shopping centers. For Filing Season 2001, there were approximately 18,000 VITA/TCE sites nationwide.
As part of the IRS’ reorganization, oversight of the IRS’ VITA/TCE programs, previously under the Taxpayer Education function, is now centralized under the IRS’ Stakeholder Partnerships, Education, and Communication (SPEC) function. SPEC took control of the VITA/TCE programs in October 2000. SPEC’s oversight of the VITA/TCE programs includes maintaining control and accountability over the computers the IRS provides to its volunteers.
In an effort to promote electronic filing (e-filing), the IRS provides over 6,600 desktop and laptop computers to VITA/TCE sites to enable these sites to offer taxpayers the option of e-filing their tax returns. The computers the IRS provides to its volunteers include the tax preparation software necessary to e-file a tax return with the IRS. E-filing enables volunteers to more accurately prepare tax returns and allows taxpayers to receive tax refunds quicker than would be received for a paper filed tax return. For Filing Season 2001, volunteers prepared approximately 1.1 million tax returns with over 700,000 (64 percent) being e-filed.
Every year since 1983 the IRS has reported a material weakness with regard to its inventory controls in its Annual Assurance Statement to the Department of the Treasury. The lack of adequate controls and inability to account for the agency’s computers has been a concern raised by the General Accounting Office (GAO), the Treasury Inspector General for Tax Administration (TIGTA), and the Congress.
The GAO, in a recent audit report, found that serious weaknesses in the inventory system and controls continue to prevent the IRS from having equipment information available for management purposes, and thus having reasonable assurance that assets are properly safeguarded. Additionally, in a November 2001 report, the TIGTA identified that although the IRS had established procedures to control its inventory of computers, it has experienced longstanding difficulties in maintaining reliable and accurate inventory information. For the past 3 years, the IRS reported approximately 2,300 missing computers.
This report is the result of an ongoing TIGTA review that is assessing whether the new SPEC function is meeting implementation timelines and standards to enable the function to effectively provide education, support, and assistance to individual taxpayers. The TIGTA review focused on specific functions within the IRS and included an evaluation of controls over computers provided for use in the IRS’ VITA/TCE programs.
During the course of this review, auditors identified significant weaknesses relating to the control and accountability over computers provided for use in IRS’ VITA/TCE programs. Because of the significance of control weaknesses identified and because these computers contain taxpayer e-file data, this separate report is being issued. The IRS currently cannot donate computers to the VITA/TCE volunteers. The Federal Property and Administrative Services Act of 1949, prohibits the IRS from donating computers to volunteers and, as a result, the IRS must continue to maintain control and accountability over these computers as well as to protect the taxpayer data saved on these computers.
This audit was conducted at the IRS’ Wage and Investment Division (W&I), IRS’ SPEC Headquarters office and Asset Management from October 2001 to April 2002. The audit was conducted in accordance with Government Auditing Standards. Detailed information on our audit objective, scope, and methodology is presented in Appendix I. Major contributors to the report are listed in Appendix II.
The IRS does not have adequate internal controls and accountability over computers it provides to the VITA/TCE programs. Specifically, our review identified that:
Ř The IRS cannot physically account for computers provided to volunteers.
Ř The IRS did not ensure that taxpayer e-file data was removed from volunteer computers at the end of Filing Season 2001.
Ř The IRS did not ensure that only authorized software was loaded on volunteer computers when provided.
The IRS cannot physically account for computers provided to volunteers
The IRS developed the Information Technology and Asset
Management System (ITAMS) to control its computer inventory in March 2001. The ITAMS database is the IRS’ system of
record for computer inventory control.
To validate the information included in the ITAMS database and to ensure all assets are accounted for, the IRS’ Asset Management Program Office required an annual certification (to be completed by the end of September 2001) of all computers that are considered critical, are highly pilferable, have high dollar value, experience frequent location or ownership changes, or have high value for some other reason. Per Asset Management, the value of desktop and laptop computers is not so much the cost as it is the value and sensitivity of the files included on the computers and their critical importance to the IRS’ mission.
Ensuring that all assets are accounted for includes a verification of each computer with the verification date updated on the ITAMS. The certification confirms that the inventory results have been reconciled to the ITAMS database and that the inventory records reflect an accurate and complete inventory.
ITAMS certifications were not consistently performed
When TIGTA requested documentation supporting SPEC’s participation in the Fiscal Year 2001 ITAMS certification, SPEC’s national management could not confirm whether an ITAMS certification had been performed. The table below presents the results of an e-mail survey TIGTA performed of the 48 territory managers to determine the number of territory managers that participated/performed an ITAMS certification for Fiscal Year (FY) 2001. (See Appendix IV for a complete listing of responses by territory site.)
Territory
Manager Responses –
ITAMS Certification Fiscal Year 2001
|
TIGTA Survey
Question |
Territory Responses |
|
|---|---|---|
|
Yes |
No |
|
|
Was an ITAMS certification performed for FY 2001? |
37 |
10 |
Source: Responses provided to TIGTA e-mail survey by
the territory managers for 48 territories.
Subsequent to our receipt and analysis of responses from territory managers, concerns were raised by TIGTA to National SPEC management regarding the reliability of information received from the territory managers. Specifically, TIGTA questioned the validity of the responses regarding a confirmation that a certification was completed since the majority of records in the ITAMS database are incomplete and computers obtained during FY 2001 from external sources were not always included on the ITAMS (see below). National SPEC management also questioned the validity of the responses and concluded that there is not continuity or consistency with regard to VITA/TCE computer equipment.
An extract dated February 2002 from the ITAMS database identified in excess of 10,000 computers in the VITA/TCE programs, of which 3,818 are in some stage of the disposal process. However, the reliability of this information should be questioned, as an ITAMS certification was not consistently performed. For example, information identifying the location of the asset is often blank.
Computers obtained were not recorded on the ITAMS
Citing “a chronic failure by the IRS to maintain a complete and accurate inventory of its Information Technology (IT) property,” the Chief Information Officer, in March 2001, assumed ownership for computer assets within the IRS and launched the service-wide implementation of the Single Point Inventory Function (SPIF). The implementation of SPIF is an attempt to maintain control of computers from the time of receipt until the computer is disposed of.
Our review
identified that SPEC did not always coordinate with local SPIF contacts to
ensure that computers obtained from external agencies, including the military,
were immediately recorded on the ITAMS, as required. We performed a random match of 41 computers (with estimated
acquisition costs from $1,082 to $3,565) from 10 listings of computer equipment
obtained by SPEC from the Air Force, the Navy, and the TIGTA to a February 2002
ITAMS extract and found that 38 (93 percent) of the 41 computers sampled were
not on the ITAMS. There were
approximately 1,016 computers detailed on these 10 listings.
Furthermore, only
one of the 10 listings indicated the VITA/TCE sites that the computer equipment
was delivered to. The SPEC employee
responsible for delivering equipment to VITA/TCE sites indicated that he
generally does not record where the computer equipment is delivered. This individual informed us that information
previously provided to TIGTA detailing volumes of computers obtained from the
military and delivered to specific VITA/TCE sites was partly compiled from the
individual’s mental recollection.
Furthermore, this individual indicated that he did not retain all
paperwork to support the volume of equipment obtained from external agencies.
The validity of any
information SPEC has regarding receipt and delivery of computers from external
agencies is questionable due to the process followed by SPEC when delivering
computers to these sites. For example,
one VITA/TCE site noted that SPEC delivered a number of computers and provided
no equipment listing detailing what was delivered. The SPEC employee delivering the computers asked the VITA/TCE
site receiving the equipment to prepare an inventory listing of what was
received, including serial numbers, and send the completed listings back to
SPEC. The listing prepared by the
VITA/TCE site is the one and only inventory control record for these computers. Without adequate internal controls, the
computers could be lost or stolen without any knowledge by SPEC.
Non-operational
computers are not included on ITAMS
Our review
identified that SPEC adds only those computers that are in working order to the
ITAMS. Specifically, our contact with
one VITA/TCE site found that SPEC delivered 282 computers to this site, and 64
were identified as not being operational.
The VITA/TCE site that received the computers was required to make the
determination as to whether computers are in working order.
A representative
from this site noted that a number of the computers were broken because of the
manner in which they were shipped (the computers were placed in the back of a
rental truck). No direction has been
given to this site by SPEC as to what it should do with the computers that were
not operational.
Therefore, computers
that are not operational will not be reflected in IRS inventory control records
as having been received and then excessed.
SPEC management could not provide us with a listing as to the number of
computers obtained that were working versus not working. The SPEC manager who oversees the receipt of
computers from external agencies commented to TIGTA auditors that control and
accountability over these computers is a problem.
The IRS did not ensure that taxpayer e-file data was removed from volunteer computers at the end of Filing Season 2001
One of the functions of the computers provided to volunteers is to allow the volunteers to offer e-filing of tax returns. Because these computers are used for e-filing, sensitive taxpayer data is saved to the computers’ hard drives. National SPEC management indicated that they require territory managers to perform a physical verification to ensure that e-file data saved to volunteer computer hard drives is removed each year by the end of April. However, National SPEC management could not provide us with guidance sent to the territory managers directing the removal of e-file data from hard drives for tax Filing Season 2001.
In addition to requiring territory managers to verify the removal of e-file data, the SPEC function requires territory managers to issue and maintain Property Loan Agreements with volunteers to whom computers are provided. These Property Loan Agreements state that, at the end of the tax-filing season, a signed confirmation that all tax information has been removed from the equipment is to be returned by the VITA/TCE site. National SPEC Management could not confirm whether all territory managers had utilized the Property Loan Agreements during last filing season.
When TIGTA requested documentation supporting SPEC’s FY 2001 removal of e-file data from volunteer computers, SPEC’s national management could not confirm whether this was completed. The table below presents the results of an e-mail survey TIGTA performed of the 48 territory managers to determine the number of territory managers who physically verified that e-file data was removed from volunteer computers at the end of Filing Season 2001. (See Appendix IV for a complete listing of responses by territory site.)
Territory
Manager Responses – Removal of E-File Data
|
TIGTA Survey
Question |
Territory Responses |
|
|---|---|---|
|
Yes |
No |
|
|
Was
a physical verification performed to ensure e-file data was erased from
volunteer computers at the end of Filing Season 2001? |
34 |
14 |
Source: Responses provided by
the territory managers for 48 territories to TIGTA field survey questions.
Because the location of the computers is not always included on the ITAMS and the fact that computers were not always added to the ITAMS, we could not determine the number of taxpayers whose e-file data may not have been adequately protected by the IRS from unauthorized disclosure or misuse. Information on tax forms is regarded as a prime target for identity thieves, including names, social security numbers, income, employment, and bank details. However, for Filing Season 2001, volunteers prepared over 1.1 million tax returns with over 700,000 being e-filed.
Concerns regarding the removal of taxpayer information from volunteer computers were raised in a prior TIGTA audit report. Specifically, TIGTA reported the potential for unauthorized disclosure of taxpayer data if the taxpayer information is not properly removed. In its response, the IRS’ SPEC management agreed that all computers must be cleared of all tax return information at the end of the filing season and planned to provide further instructions to its territory managers requiring the removal of the information.
To date, this has not been done and the same conditions exist; however, the significance is further exacerbated with the inability of the IRS to account for computers provided to the VITA/TCE program.
In a recent letter to the TIGTA’s Deputy Inspector General for Audit, an individual, who participates in the IRS’s VITA/TCE program, shares concerns similar to those raised by TIGTA, relative to the safeguarding of e-file data contained on volunteer computers. This individual writes:
“Until the advent of the computer the VITA/TCE returns
were completed by hand. The taxpayer
received an original and one copy.
There were no other copies of the returns left with the VITA/TCE
volunteers or the sites. And no
taxpayer files were kept by the volunteers or at the sites.
Since the IRS has been vigorously encouraging e-filing,
many of the VITA/TCE sites are given tax preparation software and notebook
computers. Now, besides the taxpayer
copies of the tax information, the computers in the possession of VITA/TCE
sites have taxpayer information stored on them.
There is no
organized (or disorganized) program of security.
With the
proliferation of identity theft and theft of financial information, it seems to
me that the IRS should be concerned about this breakdown in there [their] tax
information security system.”
The IRS did not ensure that only authorized software was loaded on volunteer computers
The IRS provides tax preparation software on volunteer computers. The software provided on these computers should be limited to tax preparation software, along with operating software that is needed to run the tax preparation software.
The Property Loan Agreement between the IRS and the volunteer specifies that the computers be used for volunteer tax preparation and related tax matters only. The computers cannot be used for personal e-mail or other personal business. In addition, in an IRS Memorandum dated November 21, 1994, from the IRS’ Assistant Chief Counsel, General Legal Services, Counsel notes “Before software is loaned, you must refer to any underlying contracts or software license agreements for the software to be loaned to determine if such a loan is a permissible use. If it is not a permissible use, permission from the copyright holder must be obtained in advance or the IRS may be in violation of the Copyright Act and the contract or agreement.”
However, our review identified that computers have been provided to volunteers with software other than operating systems and the tax preparation software. For example, the SPEC function provided approximately 300 computers to one VITA/TCE site that included word processing and spreadsheet software.
When concerns were raised by TIGTA regarding the additional software, key managers within SPEC were unaware that the additional software was provided. Subsequent discussions with National management indicated that a Program Analyst who worked for the manager, who oversees the VITA/TCE equipment program, had obtained and loaded the word processing and spreadsheet software without authorization. Specifically, this analyst obtained the word processing and spreadsheet software from another IRS function without approval. National SPEC management could not provide assurance that additional computers were not provided with unauthorized software.
In addition, when National SPEC management was questioned as to whether they consulted with IRS’ Chief Counsel prior to providing the software to ensure that there were no legal ramifications regarding licensing, management indicated that they had not contacted IRS’ Chief Counsel prior to providing the software. Subsequent to TIGTA raising the possibility of legal issues, National SPEC management has contacted the IRS’ Chief Counsel and is awaiting a written opinion as to whether word processing and spreadsheet software can be provided. In the interim, SPEC has contacted this VITA/TCE site and has requested that the word processing and spreadsheet software be removed from the computers.
Contributing factors
Several factors contributed to the
inadequate internal controls and accountability over computer equipment
containing e-filed taxpayer data used in the two volunteer programs, including:
Ř A lack of National SPEC management oversight existed over VITA/TCE equipment. Despite having oversight over the VITA/TCE equipment, National SPEC management did not implement internal controls and procedures to monitor and account for volunteer computers, to ensure taxpayer e-file data was removed from volunteer computers, and to ensure unauthorized software was not loaded on volunteer computers.
Ř At the time of the SPEC’s stand-up (October 2000), no physical verification and/or reconciliation was performed to determine the volume and location of computers used in the IRS’ volunteer program that were being transferred from the former Taxpayer Education function to SPEC. The location of the computers is particularly important as the IRS provides volunteers with the option of retaining and storing computers at the completion of the filing season.
Ř Inadequate separation of duties existed with regard to SPEC’s obtaining computers from external agencies. For example the individual requesting the computers from external agencies was not required to obtain approval from his manager prior to making arrangements to obtain the equipment. In addition, the individual who physically obtained the computer equipment from the external agencies was the same individual who delivered the equipment and was responsible for updating IRS inventory records.
The Commissioner, W&I Division, should:
1. Perform a physical inventory of all computers included in the IRS’ VITA/TCE programs. This inventory should include verification of computers presently recorded on the ITAMS as well as identification of computers in the VITA/TCE programs that are not yet recorded on the ITAMS.
Management’s Response:
SPEC Headquarters instructed field employees to complete an inventory
assessment and validate the equipment used in volunteer tax preparation
programs. This assessment will identify
and eliminate equipment that no longer meets minimum requirements for use in
the volunteer program. SPEC will work
with the Program Manager responsible for ITAMS to complete the consolidation
process by July 15, 2003.
The Director of Tax Aide, American Association of Retired Persons, asked her volunteers to conduct an inventory of IRS equipment in their possession. SPEC will coordinate Tax Aide’s inventory efforts with their own to account for all IRS computers used by Tax Aide on ITAMS.
2. Develop, distribute, and implement procedures to ensure that computer equipment obtained from external agencies is immediately added to the ITAMS inventory. Outlined in these procedures should be adequate separation of duties with regard to ordering/procuring, receiving, delivering, and inventorying computers.
Management’s Response: SPEC has temporarily suspended the acquisition of equipment from external sources while it works with Modernization, Information Technology, and Security Services (MITS) and Agency-Wide Shared Services to develop a computer refreshment strategy using IRS equipment no longer needed by IRS employees. After developing this strategy, SPEC will determine whether needs still exist that could be met through external acquisitions. The new procedures will address ordering/procuring, receiving, delivering, including on inventory, and disposal of non-working equipment.
3. Develop, distribute, and implement procedures to ensure that taxpayer e-file data is removed from volunteer computers at the end of a filing season.
Management’s Response: SPEC issued instructions to all SPEC employees on December 19, 2001, in the Fiscal Year (FY) 2002 Business Plan instructing the territory managers to delete all taxpayer data from volunteer computers. SPEC also incorporated the procedures for certification of data deletion into the SPEC Inventory Assessment and Validation Guide issued May 24, 2002. The inventory validation procedure discusses the responsibilities at the territory level of deleting information from equipment after a filing season. SPEC projects it will complete all certifications by October 15, 2002.
SPEC also conducted a training session for area analysts and tax specialists responsible for the Computers for Volunteers Program that included the following topics: ITAMS Single Point Inventory Function overview, procedures for removal of tax data, and software and hardware issues. SPEC will share additional guidance with this group as SPEC Headquarters develops it.
4. Develop, distribute, and implement procedures to ensure that only authorized software is loaded on to computers used in the IRS’ VITA/TCE programs. Included in these procedures should be an immediate assessment of computers previously provided to volunteers to ensure that unauthorized software is removed.
Management’s Response:
SPEC will include license authority in the development of procedures for
acquisition of equipment from internal and external sources. Inventory validation procedures, issued on
May 24, 2002, discuss the territory offices’ responsibility to determine
whether: (1) software on the equipment
is limited to the operating system, Internet Explorer, Adobe Acrobat, and tax
preparation software and (2) other software is present on the equipment.
The
projected completion date for all certifications is October 15, 2002.
Based on this equipment survey and information provided by Counsel, SPEC will develop policy and procedures for authorized software and allowable software. SPEC asked MITS to consider the volunteer tax preparation program in negotiating future contracts for software purchases to clarify whether the IRS is licensed for loading software on equipment used in the volunteer tax preparation program.
5. Ensure that prior to loading software not specifically used in tax return preparation, a written opinion from IRS’ Chief Counsel is obtained to ensure that the IRS has the legal authority to provide the software.
Management’s Response: SPEC will request an opinion from IRS Counsel on whether SPEC can provide software beyond that needed for tax return preparation on equipment owned by the IRS. SPEC will also work with MITS to ensure that volunteer tax preparation program needs are considered when negotiating the purchase of software that may be of benefit to the program, such as operating system, security, and word processing software. SPEC will ensure MITS expands the language to cover use of the identified software on equipment owned by the IRS but used by volunteers.
6.
In the long term, pursue legislative changes that would allow
the IRS to transfer ownership of the computers to the VITA/TCE organizations.
Management’s Response: On April
4, 2002, SPEC asked Division Counsel for assistance in pursuing a legislative
change to allow the transfer of computer ownership to organizations that assist
SPEC in delivering volunteer tax return preparation. On May 29, 2002, W&I Division Counsel forwarded a request for
guidance to General Legal Services.
Appendix I
Detailed Objective, Scope, and Methodology
The
overall objective of the audit was to determine if the Internal Revenue Service (IRS) had adequate
controls/accountability over computer equipment containing taxpayer e-file data
used in the IRS’ Volunteer Income Tax Assistance (VITA) and Tax Counseling for
the Elderly (TCE) programs. To accomplish this objective, we:
I.
Determined if
the IRS physically accounted for computer equipment provided to the VITA/TCE
sites. Specifically, we:
A.
Reviewed and traced computer
equipment from transfer order forms to listings of volunteer computers
extracted from the Information Technology and Asset Management System (ITAMS).
B.
Reviewed any
documentation related to the Stakeholder Partnerships, Education, and
Communication’s (SPEC) Fiscal Year 2001
ITAMS certification of volunteer computers.
C.
Reviewed and
analyzed Filing Season 2001 feedback from 48 IRS territory offices to identify
any issues with the physical verification of volunteer computer equipment.
D. Reviewed any
documentation relating to unusable computer equipment to determine where these
computers are held until they are excessed.
II.
Determined if the IRS ensured
that taxpayer e-file data was erased from volunteer computers at the end of a
filing season. Specifically, we:
A.
Reviewed SPEC’s Property Loan
Agreement and its use by volunteers to ensure that all sensitive taxpayer data
had been erased from the computer equipment.
B.
Reviewed and
analyzed Filing Season 2001 feedback from 48 IRS territory offices to determine if a physical verification was performed to
ensure all e-file data was erased from the volunteer computers.
III.
Determined if the IRS ensured
that only authorized software was loaded on volunteer computers. Specifically, we:
A.
Interviewed SPEC management
to determine the types of software loaded onto volunteer computers and the
individuals responsible for loading the software.
B.
Reviewed and analyzed an IRS
licensing agreement to determine who has rights to the word processing
and spreadsheet software.
Appendix II
Major Contributors to This Report
Michael R. Phillips, Assistant
Inspector General for Audit (Wage and Investment Income Programs)
Kerry Kilpatrick, Director
Russell Martin, Audit Manager
Edith Lemire, Senior Auditor
Roberta Fuller, Auditor
Appendix
III
Commissioner N:C
Director, Customer Assistance, Relationships, and Education W:CAR
Director, Field Assistance W:CAR:FA
Director, Strategy and Finance W:S
Director,
End User Equipment and Services M:I:EU
Chief Counsel CC
National Taxpayer Advocate
TA
Director, Legislative Affairs CL:LA
Director, Office of
Program Evaluation and Risk Analysis
N:ADC:R:O
Office of Management Controls N:CFO:F:M
Appendix IV
Stakeholder Partnerships, Education, and Communication
Territory Manager Responses
|
Territory |
Information Technology and Asset Management System
(ITAMS) certification performed for Fiscal Year 2001? |
Physical verification performed to ensure |
||
|---|---|---|---|---|
|
City, State |
Yes |
No |
Yes |
No |
|
Albany,
NY |
|
X |
X |
|
|
Atlanta,
GA |
X |
|
|
X |
|
Austin,
TX |
X |
|
X |
|
|
Baltimore,
MD |
X |
|
X |
|
|
Birmingham,
AL |
X |
|
|
X |
|
Boston,
MA |
|
X |
|
X |
|
Buffalo,
NY |
|
X |
X |
|
|
Charlotte,
NC |
X |
|
X |
|
|
Chicago,
IL |
X |
|
X |
|
|
Cincinnati,
OH |
X |
|
X |
|
|
Cleveland,
OH |
X |
|
X |
|
|
Columbia,
NC |
X |
|
X |
|
|
Columbus,
OH |
X |
|
X |
|
|
Dallas,
TX |
X |
|
X |
|
|
Denver,
CO |
X |
|
X |
|
|
Detroit,
MI |
X |
|
|
X |
|
El
Paso, TX |
|
*N/A |
X |
|
|
Greensboro,
SC |
X |
|
X |
|
|
Hartford,
CT |
X |
|
X |
|
|
Houston,
TX |
X |
|
X |
|
|
Indianapolis,
IN |
X |
|
|
X |
|
Jacksonville,
FL |
X |
|
|
X |
|
Kansas
City, MO |
X |
|
X |
|
|
Las
Vegas, NV |
**X |
|
X |
|
|
Los
Angeles, CA |
|
X |
X |
|
|
Manchester,
NH |
|
X |
|
X |
|
Miami/Fort
Lauderdale, FL |
X |
|
X |
|
|
Territory |
Information Technology and Asset Management System
(ITAMS) certification performed for Fiscal Year 2001? |
Physical verification performed to ensure |
||
|---|---|---|---|---|
|
City, State |
Yes |
No |
Yes |
No |
|
Milwaukee, WI |
X |
|
X |
|
|
Nashville,
TN |
X |
|
|
X |
|
New
Orleans, LA |
X |
|
|
X |
|
New
York, NY |
X |
|
X |
|
|
Newark,
NJ |
|
X |
|
X |
|
Oakland,
CA |
X |
|
X |
|
|
Oklahoma
City, OK |
X |
|
|
X |
|
Omaha,
NE |
X |
|
X |
|
|
Philadelphia,
PA |
|
X |
|
X |
|
Phoenix,
AZ |
|
X |
X |
|
|
Pittsburgh,
PA |
X |
|
X |
|
|
Portland,
OR |
X |
|
|
X |
|
Richmond,
VA |
X |
|
X |
|
|
Sacramento,
CA |
|
X |
X |
|
|
San
Diego, CA |
X |
|
X |
|
|
San
Jose, CA |
X |
|
X |
|
|
Seattle,
WA |
|
X |
|
X |
|
St.
Louis, MO |
X |
|
X |
|
|
St.
Paul, MN |
X |
|
X |
|
|
Tampa,
FL |
X |
|
X |
|
|
Washington,
DC |
X |
|
X |
|
Source:
Responses provided by the Territory Managers for 48 territories to Treasury
Inspector General for Tax Administration’s e-mail survey.
*N/A
– Refers to territories not in existence at the time certain operations were to
be performed.
**
- The territory assumed an ITAMS certification was performed for Fiscal Year
2001 since Information Systems has this responsibility.
Appendix V
The response was removed due to its size. To see the complete response, please go to the Adobe PDF version of the report on the TIGTA Public Web Page.