The Director of the Philadelphia Service Center (PSC) requested that Internal Audit review the Business Resumption Plan (BRP) implementation process. The overall objective of the review was to evaluate the implementation to determine if the BRP provided for an effective response and recovery from any business interruption. A BRP is developed to provide immediate response and subsequent recovery from any unplanned business interruption.

PSC effectively developed and tested their BRP. The BRP is comprehensive and flexible to cover a wide range of possible business interruptions.

The BRP meets Office of Management and Budget (OMB), Treasury Department, and Internal Revenue Manual (IRM) requirements. The BRP includes the Andover Service Center (ANSC) prototype components. The development process followed National Office guidelines. A simulated test was successfully developed and conducted to assess the adequacy of the BRP.