DEPARTMENT OF THE TREASURY WASHINGTON, D.C. 20220

INSPECTOR GENERAL for TAX           ADMINISTRATION

October 31, 2002

The Honorable Paul H. O’Neill
Secretary of the Treasury
Washington, D.C. 20220

Dear Mr. Secretary:

I am pleased to submit to you the Treasury Inspector General for Ta x Administration’s (TIGTA) Semiannual Report to Congress for the reporting period April 1, 2002 through September 30, 2002. I am proud to say that despite the turmoil caused by the terrorist attacks last year and the increased demands on our staff, TIGTA has successfully produced results that aided tax administration and taxpayers nationwide.

This has been a very productive period for TIGTA’s Offices of Audit and Investigations.  Highlights of the Office of Audit’s accomplishments include issuing 118 audit reports that identified over $54 million in cost savings or funds put to better use, and an additional $237.6 million in increased revenue and/or revenue protected. The Fiscal Year (FY) 2002 total is $730 million. The Office of Audit also continues to identify significant issues related to information systems security, business systems modernization, returns processing, voluntary compliance and the earned income tax credit.

The Office of Investigations received 4,254 complaints of alleged criminal wrongdoing and/or administrative misconduct, of which 1,926 warranted further investigation. In addition, 3,061 investigations were opened and 2,430 were closed. The closed investigations included issues such as bribery, misuse of Internal Revenue Service (IRS) computer systems, fraud, and employee misconduct.  Investigative recoveries totaled $3.1 million for this reporting period. The total for FY 2002 is $12.7 million. I look forward to continuing to work with you, Congress and IRS officials to help the IRS address current and future challenges.

Sincerely,

Pamela J. Gardiner Acting Inspector General

TABLE OF CONTENTS

Table of Contents (CLICK ON ENTRY TO ACCESS REPORT SECTION)

 

 

Page

Dedicated to Our Future: A Message From the Acting Inspector General ....................... 3

Proud of Our Past: Legacy of the First IG .......................................................................... 5

Congressional Testimony ........................................................................................................ 7

Results of Work: TIGTA - A Performance-Driven Organization ....................................... 9

TIGTA Strategic Goal: Improving the Economy, Efficiency and
Effectiveness of Tax Administration .........................................................................
10

TIGTA Strategic Goal: Detecting and Deterring Fraud in IRS Programs
 and Operations ..........................................................................................................
28

TIGTA Organization ............................................................................................................. 37

External Recognition ............................................................................................................. 43

Appendices ............................................................................................................................. 47

Appendix I Office of Audit’s Statistical Reports

Audit Reports with Questioned Costs .......................................... Appendix I-1

Reports With Recommendations That Funds Be
   Put to Better Use
I-2

....................................................................... Appendix Reports with Additional Quantifiable Impact on Tax
Administration I-3

.......................................................................... Appendix Prior Period Reports .................................................................... Appendix I-5

Appendix II Office of Investigation’s Statistical Reports

Investigations Opened and Closed ............................................ Appendix II-1

Financial Accomplishments ....................................................... Appendix II-1

Status of Closed Criminal Investigations ................................... Appendix II-2

Closed Dispositions .................................................................... Appendix II-2

Administrative Dispositions on Closed TIGTA
 Investigations .......................................................................... Appendix II-3

Complaints/Allegations Received by TIGTA .............................. Appendix II-4

Status of Complaints/Allegations Received  by TIGTA .............. Appendix II-4

Allegations of Misconduct Against IRS Employees .................. Appendix II-5

Appendix III Statistical Reports — Other

Audit Reports With Significant Unimplemented
   Corrective Actions
III-1

.................................................................. Appendix Statistical Reports — Others ..................................................... Appendix III-14

Appendix IV Audit Products (April 1, 2002 – September 30, 2002) ...... Appendix IV-1

Appendix V   Statutory TIGTA Reporting Requirements ................. Appendix V-1

Appendix VI  Section 1203 Standards ................................................ Appendix VI-1

Hotline Information

Message From the Acting Inspector General

Despite the turmoil caused by the terrorist attacks last year and the increased demands on our staff, TIGTA has achieved its goals and produced results that aided tax administration and taxpayers nationwide. During this reporting period, the Office of Audit (OA) issued 122 audit products - 118 audit reports and the Inspector General (IG) and Deputy IG for Audit (DIGA) testified before Congress four times. The Office of Investigations Pamela J. Gardiner has (OI) opened 3,061 investigations and closed 2,430. been Acting Inspector Between April 1st and September 30th, Counsel General since August 2002. reviewed 142 proposed regulations and legislation.

We bade farewell to David C. Williams, the first presidentially appointed
TIGTA Inspector General who retired in August 2002.  His leadership was
instrumental in the success of TIGTA as an organization and the significant
accomplishments achieved.

Our future holds many of the same challenges we have always faced. We will
continue to streamline our processes and leverage technology to provide audit
and investigative services effectively.   We believe our recently-implemented
telecommuting program, which we call the Virtual Resource Solution (VRS),
will ultimately help us achieve greater efficiency in how we perform
our work.

In light of the terrorist attacks of September 11, 2001, TIGTA faces great
challenges in combating terrorism and cyber-terrorism targeted at the IRS.
In response to heightened security concerns and TIGTA’s responsibility for
investigating threats against the IRS and its employees, we have established a
Counter-Terrorism Section (CTS).  The CTS coordinates investigative efforts
and is the centralized repository and dissemination point of threat information
to the IRS. The CTS proactively identifies domestic and international threats
made to the IRS by participating on nationwide Federal Bureau of
Investigation (FBI) Joint Terrorism Task Forces (JTTFs), evaluating
information developed by JTTFs and other sources, initiating investigations,

and issuing intelligence reports and advisories notifying TIGTA and IRS management of potential threats.

Additionally, we have initiated a review of our performance goals to ensure that we are in alignment with the President’s Management Agenda and that our measures are guiding our agency’s workload focus.  We will continue implementing the President’s Management Agenda by competing functions with the private sector (as prescribed in the Office of Management and Budget’s Circular A-76) while improving our financial accountability.

Finally, we will continue to align our organization and focus, as appropriate and advisable, with that of the IRS. As IRS modernizes and changes, how TIGTA performs its oversight role may change.  All of our staff will need to stay current and well trained on the latest technology enhancements as well as the new ways IRS conducts its business.

We look forward to welcoming a new IG and a new Commissioner of Internal Revenue and seek to further a productive relationship that results in improved tax administration.


 

Legacy of the First IG

PROUD OF OUR PAST

In May 1999, David C. Williams
became the first presidentially
appointed IG for the
 newly-established TIGTA

s a result of the Internal Revenue Restructuring and Reform Act of 1998 (RRA 98),1 Mr. Williams helped to transition the former IRS Inspection Service into an independent IG office tasked with providing independent oversight of IRS activities, the IRS Oversight Board, and the IRS Office of Chief Counsel.  He established the mission and vision of the organization, ensured that TIGTA remained independent and objective in both perception and reality, and that its products were timely and of high quality.

He always reminded staff that TIGTA should be “a good deal for the taxpayers.” To ensure this happened, he realigned TIGTA.  The Office of Audit was organized to parallel IRS’ new structure, allowing audit teams to focus on specific issue areas. Office of Investigations (OI) Special Agents-in-Charge were strategically placed across the country to respond to allegations of fraud, waste, and abuse as well as threats and assaults. OI established the divisions of Complaint Management, Strategic Enforcement, Special Inquiries and Intelligence, Technical and Forensic Support, and Operations.

Additionally, Mr. Williams realized that TIGTA’s investigative training section would be a valuable asset to the entire IG community.  In July 1999, a President’s Council on Integrity and Efficiency (PCIE) working group proposed that the IG Academy and the TIGTA Training Section be merged. Both the PCIE and the Executive Council on Integrity and Efficiency  (ECIE) endorsed the consolidation and the specific recommendations for structuring the newly expanded Academy.  Congress recently passed legislation that established the Criminal Investigator Academy within the Department of the Treasury for the

1Pub. L. No. 105-206, 112 Stat. 685.

purpose of performing investigator-training services for offices of Inspectors General.

Mr. Williams integrated TIGTA’s budget and performance functions in the Office of Performance and Investment before this became one of the top issues of President George W. Bush’s management agenda.  To ensure TIGTA was positioned to meet 21st century challenges, he began the Engines of Change Initiative, designed to realign the organization efficiently and effectively, leverage state-of-the-art technology, address human capital needs and reinforce TIGTA’s position as a performance-driven organization.

He also embraced the idea of telecommuting and instituted TIGTA’s model program entitled the Virtual Resource Solution.  Realizing that the rest of the Inspector General community would benefit from this effort, Mr. Williams established a working group and advised other OIGs on the means and benefits of mobilizing their workforce.

Mr. Williams has left a legacy which will enable TIGTA to continue the successes achieved in the past.

CONGRESSIONAL TESTIMONY



 

Congressional

 Testimony

In addition to TIGTA’s audit and investigative work and
as part of keeping key stakeholders informed of TIGTA’s
oversight of IRS, the IG and the Deputy IG for Audit
testified on four occasions during this reporting period
before congressional committees.

Illegal Tax Activities and Their Impact on
the Taxpaying Public

The IG testified on April 11, 2002, before the Committee on Finance, U.S. Senate, discussing TIGTA’s efforts to detect illegal tax activities and proposals for IRS to reduce illegal tax activities further.  The illegal tax activities covered claims for the non-existent slavery reparations credit, Disabled Access Credit, Misuse of Employer Identification Numbers, advance-fee schemes, and impersonation scams.


 

TIGTA’s Analysis of the Management
Challenges Facing the IRS

On April 15, 2002, testifying before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations Committee on Government Reform, U.S. House of Representatives, the Deputy IG for Audit focused on four areas of management challenges facing IRS: security of IRS employees, facilities and information systems; systems modernization; customer service performance; and the decline in tax enforcement.


 

The Government Information Security Reform Act (GISRA)

On May 2, 2002, the IG testified at a Joint Hearing before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations and the Subcommittee for Technology and Procurement Policy Committee on Government Reform, U.S. House of Representatives. The IG provided TIGTA’s position regarding H.R. 3844, Government Information and Security Reform Act of 2002. The IG pointed out that government agencies continue to struggle with the appropriate balance between information technology security and computing capacity, too often with an overwhelming bias toward speed and ease of oerations.


 

IRS’ Compliance with RRA 98 and Other IRS Challenges

The IG testified at a Joint Hearing before the Committees of the United States Senate and United States House of Representatives on May 14, 2002, to discuss IRS’ progress in complying with RRA 98. The IG addressed several significant challenges facing the IRS, including its ability to modernize computer systems, improve customer service, and increase productivity.

business (functional) managers accountable for the security of their systems. Instead, the Office of Security Services takes primary responsibility for this function. As a result, functional managers do not assess annually the security of their systems, as required by both the Office of Management and Budget policy and the Government Information Security Reform Act.2 In addition, attention is needed to enhance the security awareness of IRS managers and employees, and to train employees with key security responsibilities.

OA’s recommendations address the weaknesses identified and IRS management has taken or planned appropriate actions. Significant effort will be needed to transfer primary responsibility for systems security from the Office of Security to business unit managers.

 A complete list of Information Security reports is in Appendix V or can be found at https://www.treasury.gov/tigta/oa_auditreports.html

Business Systems Modernization (BSM) IRS’ goal of providing an efficient and responsive information service to its operating divisions is heavily dependent on modernizing its core computer business systems while maintaining the existing systems. IRS has made progress in modernizing its information systems in such areas as IRS continues to make an upgraded toll-free telephone progress in modernizing system to provide capacity to route


 

its information

taxpayers’ calls to the appropriate IRS employee; an Internet technology systems, but application that allows taxpayers to progress has been slower check the status of their returns and and more costly thanrefunds; an IRS-wide secure technology environment; and a expected system designed to improve the availability and performance of modernized systems. IRS also released an update to its Enterprise Architecture

2Floyd D. Spence National Defense Authorization Act for FY 2001, Pub. L. No. 106-398, 114 Stat. 1654.

that serves as the roadmap for current and future modernization projects, and is
working on several key projects that are scheduled for release late in 2002 and
early 2003. One of the new projects, the Customer Account Data Engine, will
eventually replace the existing Masterfile of taxpayer accounts.

However, IRS and its PRIME3 contractor have struggled with developing and integrating the discipline and repeatable processes needed to modernize the agency’s technology effectively and efficiently.  IRS and the PRIME contractor have to rely on the dedication of their employees to deliver the projects. IRS and the PRIME contractor are challenged with implementing and integrating mature processes, while facing increased expectations and scrutiny from Congress and other stakeholders. In addition, the BSM projects IRS is designing and developing now will be significantly more complex as these process improvements are made. This creates a significant risk that costs will continue to exceed estimates, along with a delay of benefits to taxpayers.

Some of the BSM issues OA is monitoring include:

Meeting project cost and schedule estimates. Virtually all of the BSM projects
the PRIME contractor controls have experienced delays and have incurred cost
increases. For the projects OA reviewed, delays of project dates were from four
to nine months, while cost increases ranged from nearly $700,000 to more than
$13 million from original estimates. As of September 30, 2002, IRS had spent
or obligated almost $1 billion in modernization funds. The agency plans to
spend or obligate about $450 million in 2003. IRS intends to deliver several
projects with direct taxpayer benefits in 2003. However, some of these projects
will be deployed later than planned, and others have been scaled back in order to
meet delivery dates.

Implementing performance-based contracting processes. Although there have been improvements in obtaining agreements on contract requirements and reducing modifications, improvements in the application of performance-based contracting techniques are needed. For example, plans for monitoring contractor performance were not consistent among projects, subjective monitoring methods often were used, and determinations of whether or not the PRIME contractor met performance standards often were not made or documented.

Maintaining a consistent strategic direction. The Commissioner of Internal Revenue, who will complete his term in November 2002, has been a key player in

 3IRS has contracted with a group headed by the Computer Sciences Corporation (also known as the PRIME contractor) to manage its efforts in modernizing its information technology systems.

For example, taxpayers have several options from which to choose when they need assistance from IRS in answering tax law questions. These options include walk-in service at nationwide Taxpayer Assistance Centers (TACs) and toll-free telephone assistance. However, OA found variations in the quality of service received by taxpayers who use these options.

The audit results indicate that taxpayers who choose to use the telephone are more likely to receive a correct answer to their tax law question than taxpayers who choose to visit a TAC.  The TACs are the only option for assistance that provides face-to-face contact with an IRS employee. IRS statistics showed that during the 2002 Filing Season, IRS handled more than six million calls from taxpayers who had tax law questions and wished to speak to a telephone assistant.5 Also, during the filing period, approximately

6.2 million taxpayers visited IRS TACs.  OA will issue a roll-up report during the next reporting period that will include recommendations to address improving the accuracy rate in the TACs.

IRS management has made significant progress in selecting more than 400 IRS sites nationwide to list their telephone numbers and addresses, but these have yet to be published in local telephone books as required. OA made recommendations to correct this issue and IRS has taken or planned appropriate corrective actions.

Also, the quality measurement system for IRS’ Internet site has not been changed to reflect the new organizational structure.  Without a separate measure, IRS is unable to reliably determine the quality of service being provided to each of its major customer segments. OA recommended that IRS take action to develop reliable measures of the quality of service provided to each customer segment.

IRS management agreed and will conduct a study to determine the feasibility of implementing the recommendation.

 Customer Service reports are listed in Appendix IV and can be found at https://www.treasury.gov/tigta/oa_auditreports.html

5OA did not validate the accuracy of these statistics.

Returns Processing The Small Business/Self-Employed (SB/SE) Division serves approximately 45 million taxpayers, including fully or partially self-employed individuals and small businesses. Many of these taxpayers are required by law to file a number of complex tax forms and schedules, which increases the inherent risk of filing and processing errors on the part of taxpayers and IRS. A strategic goal of IRS is to reduce the burden placed on these taxpayers. To help reduce taxpayer burden through improved business practices, IRS has shifted its focus from addressing taxpayer problems well after returns are filed to addressing them as early in the process as possible, thereby preventing problems wherever possible.

The following summarizes the results of OA’s significant reviews in this area.

The Internal Revenue Service Needs to Simplify Filing Requirements and Clarify Processing Procedures for Small Business Corporate Returns (Reference No. 2002-30-186)

 https://www.treasury.gov/tigta/auditreports/2002reports/200230186fr.html

Each year IRS is unsuccessful in processing U.S. Income Tax Returns for an S Corporation (Form 1120S) for an estimated 46,000 small businesses. In these instances, IRS did not have the necessary Elections By a Small Business Corporation (Form 2553) on file to allow the Form 1120S returns to be processed. These taxpayers spent an estimated 3.2 million hours each year preparing, copying, assembling and sending these returns, which IRS then could not successfully process.

In addition, IRS did not consistently process IRS did notForms 1120S and determine the correct taxes due from small business taxpayers. In consistently Calendar Year (CY) 2000, IRS did not process determine the an estimated 9,000 returns as small business corporations, even after the taxpayers verified correct and proper that their election requests were granted. taxes due by small Instead, IRS converted these Forms 1120S to business corporateForms 1120 and processed them as regular corporate returns without considering the fact taxpayers that the taxpayers verified the elections were granted. Because these returns were not processed correctly, there is the potential for the erroneous assessment of taxes on $41 million of profits and the inability of taxpayers to claim over $100 million in losses. Further, because of unclear IRS procedures, approximately 3,700 taxpayers who filed unprocessable Forms 1120S may have their rights violated when IRS assesses taxes on an estimated $6.7 million in profits without sending a statutory notice of deficiency.

OA recommended the development of procedures that would improve and simplify the process for approving, recording, and controlling elections and the related notification process. This will make it easier for taxpayers to file their Forms 1120S and ensure the accuracy of the IRS’ records.  Implementation of these recommendations should reduce taxpayer burden for an estimated 232,000 taxpayers over a five-year period and reduce erroneous assessments and violations of taxpayer rights for approximately 50,000 taxpayers.

IRS management’s response was not received prior to the issuance of the audit report.


 

The Internal Revenue Service Successfully Processed Schedules K-1 for Its Matching Program, However, Tax Form Changes Would Reduce Unnecessary Notices to Taxpayers (Reference No. 2002-30-141)

 https://www.treasury.gov/tigta/auditreports/2002reports/200230141fr.html

It is estimated that between 6 and 15 percent of approximately $850 billion in partnership, trust and S-corporation income is not reported on individual income tax returns as required by law.  IRS is under a mandate by the Senate Committee on Finance to match the information reported to taxpayers on Schedules K-1 to the taxpayers’ individual income tax returns.

IRS processed Schedules K-1 timely and took the necessary steps to capture information to evaluate the effectiveness of the Schedule K-1 matching process. However, while OA could not verify how accurately the Schedules K-1 were processed, OA recommended modifications to one tax schedule (Supplemental Income and Loss, Form 1040 Schedule E) that could improve IRS’ matching process and reduce the risk of erroneous matching results and unnecessary taxpayer notices.

IRS management agreed to analyze the data collected from ongoing matching efforts and establish a cross-functional work group to identify and evaluate potential improvements to the Schedule K-1 matching process, including OA’s recommended Schedule E changes.

Filing Season The filing season impacts every American taxpayer and is a highly critical program for the IRS. Programs, activities and resources have to be planned and managed effectively each filing season.

The following summarizes the results of TIGTA’s review of 2002 filing season activities.


 

Although the 2002 Filing Season Was Completed Timely,
Customer Service Can Be Improved During Error Processing
(Reference No. 2002-40-200)

https://www.treasury.gov/tigta/auditreports/2002reports/200240200fr.html

Overall, IRS had a successful 2002 Filing Season. As of May 31, 2002, it had received 123.2 million individual income tax returns - including

46.3 million received electronically - representing a small increase over2001. Despite an unusually large number of unexpected errors, IRS completed processing all refund returns in a timely way.  The increase in errors was caused primarily by taxpayer confusion in correctly reporting any additional Rate Reduction Credit (RRC) due after receiving the advance RRC credit refund in the summer of 2001.

IRS management could further improve its quality of 2002 Filing Seasontaxpayer service by using a proactive approach when completed timelycorrecting error returns while in the Error Resolution System (ERS). When IRS identified and despite large number corrected errors related to an incorrect RRC during of unexpected errors atnormal tax return processing, these corrections resulted in 132,672 taxpayers becoming eligible for processing centers the Additional Child Tax Credit (ACTC) totaling $25.7 million. Although IRS acknowledged the eligibility of these taxpayers and stated that applying the credit during error processing was feasible within the automated adjustment process available, IRS chose not to.

IRS’ decision not to apply the credit during original return processing was based on the assumption that these returns would be identified later and the taxpayers given the appropriate credit during the planned outreach initiative. However, IRS subsequently cancelled this initiative.6

OA recommended that IRS consider developing a proactive approach in the ERS to apply appropriate credits affected by the corrections made during error processing. IRS declined this recommendation, citing limited capability and capacity and the complicated computer programming required as the primary obstacles preventing it from using the ERS as a proactive tool. However, IRS did acknowledge the recommendation’s intent and agreed to notify the 132,672 taxpayers identified as to their potential eligibility for $25.7 million in unclaimed ACTC.  OA responded that while it believes this recommendation is worthy of further consideration, it recognizes the limitations expressed by IRS and believes IRS will continue working to overcome such limitations in the future.


 

Outreach Initiatives Need to Ensure Taxpayers Receive the Benefit of the Child Tax and Additional Child Tax Credits (Reference No. 2002-40-203)

 https://www.treasury.gov/tigta/auditreports/2002reports/200240203fr.html

After the 2002 Filing Season, IRS planned to conduct a proactive outreach initiative that would identify and contact eligible taxpayers who failed to claim the Child Tax Credit (CTC) or the ACTC on their 2001 Individual Income Tax Returns. Analysis of tax returns processed between January 1 and May 31, 2002 determined that approximately 1.6 million taxpayers claimed the ACTC.

Additionally, OA identified 611,560 Tax Year (TY) 2001 tax returns where taxpayers did not claim potential ACTC totaling $238 million. Of these, 87 percent qualified under the new tax law provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), with 74 percent having earned income of less than $25,000 per year.

Taxpayers who appeared eligible, but did not claim or receive the credit, fell into two categories.7 The larger consisted of 478,888 tax returns where taxpayers

6See related audit report, Reference No. 2002-40-203, September 2002.

7OA only addressed this category in this report.  The remaining taxpayers are addressed in a related report, Reference No. 2002-40-200, September 2002.

failed to claim the ACTC - totaling $212.3 million - on their original tax returns and were not identified during IRS processing. IRS has no method in place to detect tax returns meeting this condition during normal IRS processing.

In April 2002, OA issued a memorandum recommending that IRS consider modifying its planned outreach initiative, accelerating the issuance of notices by using TIGTA’s computer extract8 of affected returns as a means to quickly notify taxpayers of their potential ACTC eligibility.  However, in May 2002, IRS cancelled the initiative. IRS is currently looking at other options such as mailing a flyer to potentially eligible taxpayers.



 

Integrating Performance and Financial Management

Improving performance is an overall goal of the federal government. Without accurate and timely financial information, it is not possible to accomplish the President’s Management Agenda to secure the best performance and highest measure of accountability for the American people.

The following summarizes the results of OA’s significant reviews in this area.

Computers Used to Provide Free Tax Help and That Contain Taxpayer Information Cannot Be Accounted For (Reference No. 2002-40-144)

 https://www.treasury.gov/tigta/auditreports/2002reports/200240144fr.html

IRS’ Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/ TCE) program provides free tax assistance to people for whom professional assistance may be too expensive. In an effort to promote IRS electronic filing (e-filing), IRS provides more than 6,600 computers and the tax preparation software necessary to enable volunteers to offer taxpayers who receive assistance the option of e-filing their tax returns. For Filing Season 2001,

8To claim the ACTC, taxpayers must first claim the CTC.  TIGTA’s computer extract identified all taxpayers claiming the CTC and then analyzed the return data for the potential eligibility of taxpayers that had not also claimed the ACTC.  OA’s extract did not identify potentially eligible taxpayers that did not claim the CTC.

volunteers prepared approximately 1.1 million tax returns, with more than 700,000 (64 percent) e-filed.

IRS does not have adequate internal controls and accountability over the computers it provides to VITA/TCE sites. It cannot physically account for computers provided to volunteers, did not ensure that taxpayer e-file data were removed from volunteer computers at the end of Filing Season 2001, and did not ensure that only authorized software was loaded on volunteer computers when provided.

OA recommended that IRS management perform a physical inventory of all computers in its VITA/TCE program. Procedures should be developed, distributed, and implemented to ensure that property records are updated for all computer equipment obtained from external agencies, e-filed taxpayer data is erased from volunteer computers at the conclusion of a tax filing season, and only authorized software is loaded onto volunteer computers. IRS management should pursue legislative changes that would allow IRS to transfer ownership of the computers to the volunteer organizations.  Presently, the Federal Property and Administrative Services Act of 19499 prohibits IRS from donating computers to volunteers. As a result, IRS must continue to maintain control and accountability over these computers, as well as to protect taxpayer data saved on these computers.

IRS management agreed with the recommendations and is taking appropriate corrective action.


 

Criminal Investigation’s Use of Confidential Funds for Undercover Operations Is Appropriate; However, Certain Aspects of Undercover Operations Need Improvement (Reference No. 2002-10-196)

 https://www.treasury.gov/tigta/auditreports/2002reports/200210196fr.html

In general, the Criminal Investigation (CI) function’s use of approximately $4 million in confidential expenditures was appropriate in the 12 undercover operations OA reviewed. However, instances were identified where confidential information was in jeopardy of being breached. More attention is needed on some categories of expenses, namely those that were unauthorized, unsupported, or unrelated to ongoing investigations. In addition, not all payments to informants were properly documented.

OA recommended that CI management minimize potential security breaches of undercover identities; provide closer scrutiny of certain high-risk expenses;

 9Pub. L. 81-152, 63 Stat. 377.

reemphasize existing procedures for payments to confidential informants; and, emphasize adherence to administrative reviews and record keeping.

CI management agreed with the findings and recommendations.

Compliance IRS’ goal of providing world-class service to taxpayers is based on the theory that,

 if the agency provides the right mix of education, support, and up-front problem solving to taxpayers, the overall rate of voluntary compliance with the tax laws will increase.

The following summarizes the results of OA’s significant reviews in this area.


 

The Internal Revenue Service Does Not Penalize Employers that File Wage and Tax Statements with Inaccurate Social Security Numbers (Reference No. 2002-30-156)

 https://www.treasury.gov/tigta/auditreports/2002reports/200230156fr.html

Both the Social Security Administration (SSA) and IRS have critical interests in ensuring the accuracy of information provided by employers on Wage and Tax Statements (Forms W-2). SSA is required to maintain accurate earnings records and calculate Social Security benefits. IRS uses the Social Security Number (SSN) to ensure that information submitted by taxpayers is properly processed to the IRS’ Masterfile10 and to rely on the accuracy of Forms W-2 in programs to verify filing and reporting compliance with tax laws.

To achieve more accurate name/SSN reporting by employers, SSA requested in November 1998 that IRS more strictly enforce the “information return” penalty against employers.11 As a follow-up, in August 2000 SSA provided IRS with a list of the most egregious non-compliant employers for TYs 1997 and 1998. SSA provided this information so IRS could determine whether or not to assess penalties.

OA determined that IRS does not impose available penalties on employers who file Forms W-2 with inaccurate name/SSN combinations. Also, IRS has not

10The Masterfile is the main IRS computer system that stores various types of taxpayer account information, including individual and business data.

11Internal Revenue Code (I.R.C.) § 6721.

developed a regularly scheduled program for administering the information return penalty for those forms.

In this context, IRS did not determine whether penalties should be assessed against the most egregious non-compliant employers. As a result, IRS did not propose and, subsequently assess when justified, an estimated $26 to $29.7 million in penalties against 93 employers for TY 1997 and

 98 employers for TY 1998.

OA apprised IRS of this concern through a memorandum issued during the audit. OA recommended that IRS ascertain if penalties could be assessed before the three-year statute of limitations expired12 and meet with SSA to develop jointly a method for SSA to refer formally to IRS the most egregious non-compliant employers for penalty consideration in future years. Moreover, OA apprised IRS of the need for a separate, regularly scheduled penalty program.

IRS management determined that assessing penalties so close to the statute expiration date would be contrary to the IRS’ due process procedures and could compromise taxpayers’ rights. However, IRS management agreed with the remaining recommendations and is taking corrective action. IRS also advised that it is exploring the ramifications of not pursuing this area of non-compliance.

The Large and Mid-Size Business Division’s Program Controls Could Be Improved to Ensure More Timely and Accurate Examinations of Large Corporations13

https://www.treasury.gov/tigta/oa_auditreports.html

The Large and Mid-Size Business (LMSB) Division has responsibility for examining the nation’s largest corporations.  For examination purposes, the LMSB Division divides the nation’s 58,000 large corporations into two segments. About 1,300 are classified as Coordinated Industry Cases (CIC), while the remaining are referred to as Industry Cases (IC). The CIC and IC corporate examinations account for about two-thirds of all recommended additional taxes from all IRS examinations. However, the length of time it takes to complete the burdensome examinations has been an ongoing concern of both IRS and stakeholders.

12I.R.C. § 6501.

13Reference Nos. 2002-30-147, 2002-30-148, and 2002-30-149, September 2002.

Due to the complexity of the tax issues in large corporate examinations, examiners are often required to call upon Engineer Specialists, Financial Products Specialists, and Computer Audit Specialists for assistance.  OA’s reviews of the processes for requesting and providing these types of specialized assistance indicated the time taken to do so might hamper LMSB Division’s efforts to meet its goals for timely completing examinations and reducing the burden lengthy examinations have on taxpayers.

For example, the LMSB Division has a FY 2003 goal of closing IC and CIC examinations in 29 and 54 months, respectively, after the returns are filed. However, OA analysis showed that after returns were filed, Engineer Specialists were taking an average of 36 months to complete their portion of an IC examination and about 56 months to complete a CIC examination. Similarly, Financial Products Specialists were taking an average of 37 months to complete their portion of an IC examination and about 43 months to complete a CIC examination. OA reviews also identified that examiners were not consistently requesting the assistance of the specialists in IC examinations when they should. As a result, issues involving approximately $724 million of potential tax revenue were overlooked.

To address the timeliness of requesting and delivering Engineer and Financial Products Specialist services, OA recommended:  (1) ensuring management’s information system has complete data so problems that affect timeliness can be identified and addressed; and, (2) providing guidance to managers on establishing specific time frames for completing examinations that are aligned with the LMSB Division goals. OA also recommended establishing a control process that ensures the three types of specialists have an opportunity to assist in all large corporate examinations.

IRS management agreed with these findings and is taking action to implement the recommendations.

Erroneous Payments Improper payments include inadvertent errors, unsupported or inadequately supported claims, services not rendered, ineligible beneficiaries, and payments resulting from outright fraud and abuse by program participants or federal employees.

In early CY 2002, the U.S. Chief Financial Officers Council and the PCIE jointly chartered a work group to address improper and erroneous payments government-wide. The work group’s mission is to assist in fostering changes in federal government policies and practices that will reduce the risks associated with the expenditure of program and administrative funds. It is seeking to identify and benchmark methods to reduce and, where possible, eliminate improper and erroneous payments made by federal agencies. TIGTA is participating in this important effort.

The following summarizes the results of OA’s significant reviews in this area.



 

The Internal Revenue Service Does Not Always Address Subchapter S Corporation Officer Compensation During Examinations (Reference No. 2002-30-125)

 https://www.treasury.gov/tigta/auditreports/2002reports/200230125fr.html

A corporation electing to become a Subchapter S Corporation (S Corporation) may pass through its income and losses to its shareholders for federal income tax purposes. In addition, S Corporations are required to pay their officers a reasonable salary for any personal services rendered in the administration or management of the corporation.

Some S Corporations have historically paid very small salaries to their officers and passed through most of the S Corporation’s income directly to the officers. This action enables the S Corporation and the officers to avoid paying the Federal Insurance Compensation Act (FICA)14 tax on a reasonable amount of compensation or salary.  As recently as 1998, IRS conducted a study of S Corporation officer compensation.  The study results indicated that as much as $284 million in FICA taxes might have been unreported for TY 1995.

OA reviewed 84 S Corporation cases, of which 58 had officer distributions, but examiners did not address officer compensation issues in 13 (22 percent) of the 58 cases. In the cases reviewed, the shareholders reported an average of only $5,300 of wages on the Form W-2, while reporting an average distribution of $349,323. OA also determined that examiners have limited access to sophisticated tools, such as software and databases, which are necessary to identify S Corporations that attempt to evade paying FICA taxes on reasonable officer salaries. Additionally, IRS management could improve its outreach efforts to improve S Corporation compliance through more educational activities.

14 I.R.C. §3101.

OA recommended that IRS management improve its technical guidelines to ensure that examiners are aware of the requirements to search for S Corporation non-compliance and to increase the educational outreach through IRS’ Taxpayer Education and Communication function.  Additionally, OA recommended programming changes to computer systems, which would enhance the IRS’ ability to identify non-compliant S Corporations.

IRS management agreed with the recommendations and is taking corrective action.


 

Despite Some Problems, the Internal Revenue Service Properly Identified Returns With Rate Reduction Credit Errors During the 2002 Filing Season (Reference No. 2002-40-142)

 https://www.treasury.gov/tigta/auditreports/2002reports/200240142fr.html

The Economic Growth and Tax Relief Reconciliation Act of 200115 provided that eligible taxpayers who had not received their maximum advance refund may be able to claim a Rate Reduction Credit (RRC) or use the new ten percent tax rate on their TY 2001 returns.  Overall, IRS propery identified and referred for correction returns with RRC and 10 percent tax rate errors during the 2002 Filing Season. However, IRS did experience problems related to the RRC and its unexpectedly large volume of errors (over six million compared to an expected three million).

OA identified a problems with the advance refund information that was added to the National Account Profile (NAP).16 Thirty-five million taxpayers who did not receive an advance refund in CY 2001 did not have a zero advance refund amount information added to the NAP to assist them in determining if they were entitled to the RRC.

Also, no advance refund amount was placed on the surviving secondary spouse’s NAP account for a jointly filed TY 2000 return with a deceased taxpayer.  If the surviving secondary spouse filed a TY 2001 return, IRS

15 Pub. L. No. 107-16, 115 Stat. 38.
16 The NAP database contains taxpayer entity information (taxpayer name and SSN).  This
database is used to validate tax return entity information during processing.

IRS did not timely or correctly input notification dates or properly include weekends or holidays in the calculation of the notification period. OA also identified that IRS computer programming incorrectly over-assessed interest on Earned Income Tax Credit (EITC) adjustments for an estimated 2,000 taxpayers, totaling approximately $26,000 in interest.

OA recommended IRS identify all suspension of interest taxpayers with applicable under-assessed interest due and zero out any under-assessed amounts. OA also recommended IRS provide a systemic reminder about suspension of interest when employees close audits; update computer programming to consider weekends and holidays in the calculation of the suspension of interest notification period; and adjust applicable taxpayer accounts with incorrectly suspended EITC interest amounts.

IRS management agreed with the recommendations and is taking corrective action.




 

TIGTA Strategic Goal:

Detecting & Deterring Fraud

 in IRS Programs and Operations

TIGTA is responsible for conducting investigations and audits to help prevent, detect, and deter waste, fraud and abuse in IRS programs and operations. This includes: investigating allegations of misconduct by IRS employees; protecting IRS against external attempts to corrupt or threaten its employees; and performing reviews of activities related to fraud, waste, abuse and mismanagement of IRS and related entities, such as the IRS Oversight Board and IRS Chief Counsel.

TIGTA’s efforts serve as a deterrent against those contemplating illegal actions that would undermine the integrity of federal tax administration.

Strategic Enforcement Division (SED) SED conducts proactive investigative initiatives that are based on research and analysis or information developed from criminal referrals. The methodology of

SED, within the Office of Investigations, is
comprised of three components:

¾         Special agents, forensic data analysts, and computer programmers who execute proactive programs to detect internal fraud in IRS operations and unauthorized access to IRS computer systems.

¾         Special agents and computer programmers

-the System Intrusion Network Response Attack Team (SINART) - who investigate attempts to interfere with the security, integrity, and reliability of IRS computers.

¾         Special agents assigned to the Computer Investigative Support Program (CIS) who provide forensic processing of computers and other media in support of TIGTA investigations.

the crime is used to develop computer database applications that will identify other individuals who may be perpetrating the same crime. These investigative initiatives use computer matching and are included in Computer Matching Act agreements, Pub. L. No. 100-503. During this period, there were 14 ongoing proactive initiatives that produced 184 criminal and administrative referrals to field special agents for investigation.

One of SED’s initiatives identifies employees who have made potential unauthorized accesses to electronic taxpayer information on IRS computer systems. For example, in July 2002, a former IRS employee was sentenced to five years probation for accessing and disclosing tax return information. Additionally, the employee’s father, a certified public accountant, pled guilty to a misdemeanor count of procuring the unlawful access to confidential tax records. The investigation, assisted by SED, revealed that the employee assisted the father with several client accounts by altering confidential computerized taxpayer records so that the tax collections would be delayed and penalties eliminated.

During this six-month reporting period,

SED OPERATIONS

TIGTA has identified and analyzed

CRIMINAL CASE REFERRALS AND FIELD ASSISTANCE

1206 leads of potentially unauthorized accesses to tax information by IRS employees. Also, TIGTA referred 174

COUNTER-

criminal cases to field special agents for

TERRORISM UNAX ASSISTANCE CRIMINAL

investigation for violations of the

2% REFERRALS

34%

Taxpayer Browsing Protection

Act of 1997. Since April 2002, there

FIELD CASE ASSISTANCE OTHER

has been one criminal prosecution and

CRIMINAL/

56%

ADMIN.

41 adverse administrative actions

REFERRALS 11%

against IRS employees involved in the unauthorized accesss of tax information.


 

 

SINART is a cooperative effort between SED special agents, computer programmers and IRS Office of Cyber Security – Computer Security Incident Response Team employees. The SINART unit promotes security and integrity of all IRS computer systems by providing technical support, conducting criminal investigations, and participating in proactive initiatives. During this reporting period, SINART special agents and computer programmers conducted 14 computer security reviews/tests and 18 criminal investigations.

To highlight, SINART agents and programmers have identified that a vendor’s Virtual Private Network (VPN) was attacked. The affected VPNs are widely used throughout the government. SINART acted immediately to disseminate this information to the federal computer security community. The vendor verified the vulnerability and issued a software fix. SINART also conducted a joint operation with the IRS Computer Security Incident Response Capability (CSIRC) to validate the overall security of the IRS Large and Mid-Size Business Virtual Private Network project. As a result of this penetration testing, security concerns were uncovered and reported to the IRS.


 

 

The CIS program provides support and advice concerning: the search and seizure of computers and computer related media; the processing of seized electronic evidence; and, Internet related crimes and investigations.

Computer forensic examination was instrumental in the investigation of a check-cashing scheme involving stolen Treasury checks in Texas. As a result of the investigative work, which identified photographs and driver license templates used in the scheme, an individual was arrested for theft of government checks and manufacturing counterfeit driver licenses. The individual was sentenced to 33 months incarceration and ordered to make $41,304 in restitution.

Since April 2002, CIS special agents have conducted forensic examinations in 70 TIGTA investigations, reviewing 140 devices containing 1,520 gigabytes of storage space.

Internal Fraud OI conducts investigations that protect taxpayers from IRS employees who commit criminal violations and administrative misconduct. These inquiries may involve allegations of unauthorized access to and disclosure of confidential taxpayer information, bribery, financial fraud, false statements and abuse of taxpayer rights.

Investigative highlights follow.

IRS Special Agent Arrested and Indicted for Soliciting $60,000 Bribe

In April 2002, an IRS special agent was arrested after the attorney representing an individual reported that the IRS special agent solicited a cash bribe of $60,000 in exchange for disclosure of grand jury and tax return information.

With assistance from OI’s Technical Services Section, electronic audio and video evidence was gathered which showed the IRS special agent accepting $6,000 as a down payment for the information. The agent was arrested before leaving the meeting.


 

IRS Employee Pled Guilty to Stealing over $191,000 in Remittances

An employee at an IRS Submission Processing Center altered the payee named on tax remittance checks and attempted to convert the money for personal use by depositing the checks into a personal bank account.

In April 2002, the employee pled guilty and was sentenced to five years probation for stealing checks and a money order totaling $191,871. The checks and money order were made payable to either the IRS or the U.S. Treasury Department.  TIGTA recovered the stolen money and the taxpayers’ accounts were properly credited.


 

Former IRS Investigative Aide Arrested for Worker’s Compensation Fraud

In the Eastern District of New York, a former IRS employee submitted false certifications regarding employment status in order to continue receiving worker’s compensation benefits.  The employee received approximately $38,000 in self-employment wages by preparing federal tax returns for individuals and churches, while receiving approximately $110,000 in worker’s compensation benefits.  With the assistance of OI’s Technical Services Section, covert video and digital audio equipment was used to prove the former IRS employee, who was arrested in July 2002, knowingly provided false statements.


 

Laboratory Analysis Leads to Guilty Plea of IRS Employee

An IRS Tax Examining Assistant pled guilty in June 2002 to embezzling checks and money orders made payable to the IRS. The employee altered the letters “IRS” to indicate the employee’s own name, and then endorsed and deposited the checks into a personal bank account.

Handwriting analysis by OI’s Forensic Science Laboratory concluded that the employee signed the endorsements on the checks and money orders. The plea agreement requires the employee to pay restitution to the IRS in the amount of $9,395.


 

IRS Mail Clerk Embezzles Taxpayer Refunds

An IRS mail clerk in the Eastern District of California pled guilty to
embezzling $32,583 in taxpayer refunds. The employee opened envelopes
that contained tax return forms and altered the forms to direct taxpayer
refunds to be electronically transferred to the employee’s bank accounts.
The IRS was notified of the employee’s actions and the taxpayers were
immediately sent refunds.

External Fraud
OI is responsible for protecting against external attempts to corrupt the IRS,
its employees, facilities and data systems.

Investigative highlights follow.


 

Bomb Threat at IRS Building Results in Arrest

In July 2002, an individual was arrested for making a bomb threat at a building that housed IRS and SSA offices.  The individual became angry and began cursing when an IRS customer service representative was unable to resolve the individual’s problem with a tax refund.  Upon leaving the building, the individual commented that there was a bomb in the building. The building was immediately evacuated and searched, but no bomb was found.


 

Tax Preparer Sentenced in Murder-for-Hire Plot

In August 2002, a tax preparer was sentenced to five years imprisonment for conspiracy to tamper with a witness. The investigation began when TIGTA received information from a local police department regarding an alleged murder for hire plot that possibly included an IRS special agent as a target.

According to the plea agreement, the tax preparer sought to locate someone who would murder five individuals that the tax preparer believed might provide incriminating information to law enforcement in connection with an ongoing IRS investigation of the tax preparer’s business.  The tax preparer paid an individual $5,000 to purchase guns and conduct surveillance of the targets.


 

Individual Sentenced for Threatening IRS Employee

In the Northern District of Florida, an individual entered an IRS office requesting assistance in preparing a personal income tax return. During the meeting with an IRS employee, the individual became irate when requested to provide SSNs for dependents. The individual grabbed papers from the IRS employee and upon exiting the interview room, threatened to return with a gun.

In May 2002, the individual was sentenced to two months imprisonment for interfering with the administration of internal revenue laws by threatening an IRS employee.


 

Individual Arrested for Multiple Threats to IRS Employees

In April 2002, TIGTA special agents arrested an individual who made threatening statements to IRS employees during telephone contact. The individual was indicted for interfering with internal revenue laws by threat or force by using interstate communications.


 

Individual Sentenced for Assaulting Special Agent and Investigator

In June 2002, an individual was sentenced to 96 months incarceration for assaulting a federal officer with the use of a deadly weapon.  An inmate, while attempting to escape from the custody of a county sheriff’s deputy, assaulted a TIGTA Special Agent and IRS General Investigator, who came to the assistance of the deputy.  Both the General Investigator and the Special Agent assisted in subduing the inmate as the inmate engaged in a violent struggle with the deputy.


 

Stolen Tax Information Used by Siblings in Identity Fraud

In June 2002, siblings were arrested and charged with identity fraud.  One sibling, while working for a temporary agency, was assigned to work for a tax service company.  While working at the tax service company, the sibling pilfered tax records concerning hundreds of individuals and provided the confidential information to the other sibling, who used the stolen tax information to establish identities for the purpose of obtaining credit cards and bank accounts. The investigation identified more than $80,000 in purchases and cash advances on the fraudulently obtained credit cards.


 

Con Artist Pled Guilty to Fraudulent Use of IRS Seal

Several individuals invested in a business created by an individual purporting to be a multimillionaire businessperson. When the business began having serious financial problems, the investors demanded information as to the wealth and integrity of the businessperson. In response to these demands, the businessperson provided investors with a fraudulent letter indicating the owner’s net worth included in excess of $26 million that had been temporarily frozen by the IRS for a tax debt. The businessperson also provided investors with a fraudulent letter from the IRS that contained the IRS official seal and confirmed the funds were frozen due to a tax liability. In June 2002, the individual pled guilty to fraudulent use of a government seal and as part of the plea agreement was ordered to make restitution to the victims.


 

Individual Pled Guilty to Fraudulent “Credit Repair” Scheme

In June 2002, an individual pled guilty to perpetrating a fraudulent “Credit Repair” scheme, whereby the individual and a co-conspirator defrauded more than 7,000 victims of nearly $1 million. The individual provided brochures that advised customers how to apply to the IRS for an Employer Identification Number and to use that number on credit applications as a SSN. Also, the brochure falsely guaranteed to provide new, legal and unblemished credit rating.


 

Individual Convicted of Filing False IRS Forms Against Public Officials

In an effort to retaliate against judges, police officers, sheriffs, prosecutors, court officials and others involved in a prior conviction, an individual filed false copies of Report of Cash Payments Over $10,000 Received in a Trade or Business (Form 8300) that claimed the public officials made money order and cash payments in amounts from $49,087 to more than $1,000,000. The individual also presented the IRS and two banks fictitious money instruments in an attempt to pay debts and tax obligations. In May 2002, with the assistance of IRS Criminal Investigation, the individual was convicted of harassing public officials by filing false IRS forms.


 

Former CPA Sentenced for Fraud in Excess of $1 Million

In June 2002, a former CPA was sentenced to 51 months in prison and ordered to pay more than $50,000 in fines and restitution for false statements, wire and mail fraud, and tampering with a witness. The CPA devised a scheme to defraud a client and numerous financial institutions by filing false power of attorney forms with the IRS and creating numerous fictitious IRS letters that were provided to a client and several lenders. The letters were purported to be official IRS correspondence and described how a client’s tax lien would be released through the acceptance of an offer in compromise. The client paid the former CPA approximately $39,000 as settlement of the tax lien which was embezzled by the former CPA. Additionally, the client unwittingly used the fictitious IRS letters to secure more than $1 million in loans that defaulted.

TIGTA ORGANIZA TION





 

TIGTA’s Organizational

 Structure

TIGTA provides independent oversight of IRS activities, the IRS Oversight Board, and the IRS Office of Chief Counsel.  TIGTA is organizationally placed within the Department of Treasury but is independent of the Department and all other Treasury offices. TIGTA’s focus is devoted to all aspects of work related to tax administration.

TIGTA’s primary organizational components are the Office of Audit (OA),
and the Office of Investigations (OI).  TIGTA’s Offices of Chief Counsel,
Information Technology, and Management Services support OA’s and
OI’s efforts.

TIGTA’s audit and investigative activities are designed to:

•           Promote economy, efficiency, and effectiveness in administering the      Nation’s tax system.

•           Detect and deter waste, fraud and abuse in IRS programs and operations.

•           Protect IRS against external attempts to corrupt or threaten its employees.

 

Authorities TIGTA has all the authorities granted under the Inspector General Act of 1978.1TIGTA also has access to tax information in the performance of its tax administration responsibilities and has the obligation to report potential criminal violations directly to the Department of Justice. The Inspector General (IG) and the Commissioner of Internal Revenue have established policies and procedures delineating responsibilities to investigate potential criminal offenses under the internal revenue laws.

In addition, RRA 98 amended the Inspector General Act of 1978 to give TIGTA statutory authority to carry firearms and execute the provisions of the

I.R.C. §7608(b)(2). These provisions include law enforcement authority to execute and serve search warrants, serve subpoenas, and make arrests.

Inspector
General
Chief
Counsel

Deputy Inspector General for Audit

Deputy Inspector General

for Investigations


 

Assistant Inspector
General for
Management Services

Assistant Inspector General for Information Technology

Deputy Inspector General for Audit

Assistant IG for Audit

Assistant IG for Audit


 

Headquarters Operations and

Information Systems Programs

Exempt Organizations Programs


 

Assistant IG for Audit

Assistant IG for Audit


 

Wage and Investment

Small Business and


 

Income Programs

Corporate Programs



 

Office of Audit

he Office of Audit identifies opportunities to improve administration of the Nation’s tax laws by conducting comprehensive, independent performance and financial audits of IRS programs and operations to: assess efficiency, economy, effectiveness, and program accomplishments; ensure compliance with applicable laws and regulations; and prevent, detect, and deter fraud, waste, and abuse.

The Audit program is comprised of reviews mandated by statute, as well as reviews identified through the annual planning process. The Annual Audit Plan describes audit responsibilities, audit focus and audit direction for the fiscal year.  The planning process begins with independent risk assessments, which are designed to prioritize areas based on the greatest risks to the IRS. Major management issues, as well as specific areas of concern to Congress and the IRS Commissioner and the IRS Oversight Board, are considered as part of this planning process.

OA is organized around IRS’ core business activities:  Headquarters Operations and Exempt Organizations; Small Business and Corporate Programs; Wage and Investment Income; and Information Systems. Emphasis is also placed on the statutory coverage imposed by RRA 98, as well as on other statutory authorities and standards involving computer systems and financial management.

Deputy Inspector General for Investigations

Assistant IG for

 

Assistant IG for

Investigations

 

Investigations

 

Assistant IG for

 

 

Investigations

 


 

Office of Investigations

he Office of Investigations investigates activities related to fraud, waste, abuse and mismanagement concerning activities of the IRS and related entities (the IRS Oversight Board and Chief Counsel). OI also protects the IRS against attempts to corrupt or threaten its employees. This mission is accomplished through proactive and reactive investigative programs.

OI is organized around 11 field offices which conduct investigations involving criminal wrongdoing and administrative misconduct by IRS employees. Headquarters includes other divisions that perform special functions and provide technical and investigative assistance. These divisions are:

Operations Division provides OI with TIGTA guidance concerning all investigative matters. Examples of Operations’ responsibilities include: responding to congressional inquiries; liaison with federal law enforcement agencies, preparation of recurring statistical reports for internal and external use, complaints management, and reviews of divisions.

Special Inquiries and Intelligence Division conducts complex, high profile investigations involving IRS senior management, the IRS Oversight Board, IRS Office of Chief Counsel, and TIGTA employees.  This division includes two sections that focus on procurement fraud and counter-terrorism.

Strategic Enforcement Division is responsible for executing a proactive program to detect fraud in IRS operations, unauthorized accesses (UNAX) to IRS computer systems by internal users, and attempts to interfere with the security of IRS computers by external sources. SED combines the expertise of auditors, special agents, and computer programmers to form a successful investigative team.

Technical and Forensic Support Division is responsible for implementing programs concerning Technical Services and the Forensic Science Laboratory (FSL). Each of these programs provides technical expertise throughout the development and the adjudication process of investigations.

Kudos It is through the hard work and dedication of its employees that TIGTA is able to accomplish its mission successfully.  While the organization is proud of all its employees, TIGTA would like to give special recognition to those individuals who have been honored by outside organizations.

Special Agents Recognized by U.S. Attorney’s Office

Special Agents (SA) Philip Kuhn, Charles Venini, John Donnelly, Robert Ekey and Steven GearyOn June 21, 2002, the U.S. Attorney for the Eastern District of Virginia recognized the agents’ investigative work that resulted in the conviction of an individual who made numerous threatening and harassing calls to IRS and the Social Security Administration (SSA).  The individual appealed the conviction, but the conviction was upheld by the United States Court of Appeals for the Fourth Circuit. The investigation was conducted jointly with Special Agents of SSA and the U.S. Secret Service in what the U.S. Attorney described as a “willingness to work together for justice.”

Special Agent Denise Powers — On July 10, 2002, the U. S. of the Southern District of Florida awarded SA Powers the Outstanding Law Enforcement Officers Award for her participation in a multi-agency investigation.  The investigation involved anti-government activists who filed fraudulent liens against and sent threatening correspondence to IRS employees.

Special Agent Dennis Martel  — On June 21, 2002, the U.S. Attorney for the Eastern District of Virginia honored SA Martel for his work on an investigation involving an individual who impersonated an IRS Special Agent.  The investigation was conducted jointly with other federal agencies and led to the successful prosecution of the individual, who was sentenced to 78 months in prison and ordered to pay more than $233,000 in restitution.


 

Federal Bureau of Investigation Honors TIGTA Employee

The FBI honored Belle Mills, an OI employee, on June 11, 2002, for her
work on the highly publicized civil rights case of the 1964 church
bombing in Birmingham, Alabama that killed four children.  At the FBI’s
request, Ms. Mills transcribed a tape recording of the co-conspirators
talking about the bombing, including several parts of the tape that were
barely audible. As a result of her assistance, according to the FBI, the
jury found the subject guilty of the bombing.


 

Recognition by the PCIE

The PCIE 2002 Awards Committee presented Awards for Excellence to two audit teams within OA’s Division of Headquarters Operations and Exempt Organizations programs. They were recognized for their work relating to terrorist attacks in the United States. Under the leadership and direction of Assistant Inspector General for Audit Dan Devlin and OA Director Nancy Nakamura, one audit team reviewed the Victims of Terrorism Tax Relief Act of 2001 legislation and the IRS’ efforts to prepare for the processing of tax returns for those individuals killed as a result of terrorist attacks in Oklahoma City and on September 11, 2001, as well as the anthrax attacks Jeffery Jones, Theresa Berube andoccurring on or after September 11, 2001 and before  Thomas Seidell (left to right) January 1, 2002. The audit team consisted of Jeffrey Jones, Theresa Berube and Thomas Seidell.

Another audit team quickly reviewed taxpayer accounts for individual taxpayers located in the disaster and emergency areas for the September 11, 2001 terrorist attacks.  An estimated 22.3 million taxpayers in the New York and Washington, DC areas were identified as affected taxpayers.  The audit team consisted of Tom Hawkins, Allen Brooks, Julia Collins, Jeffery Smith, Yolanda Brown, Andrew Burns, and

Tom Hawkins, Allen Brooks, Julia Collins,
Jeffery Smith, Yolanda  Brown, and Andrew
Catherine Cloudt.
Burns (left to right)


 

Joint PCIE/ECIE Award for Excellence

Agapi Doulaveris and Carlotta Blatchford were recognized for their efforts in planning and facilitating the IG Community’s 2002 Annual Conference,

Challenges of a New World.


 

2002 PCIE Investigative Award

Special Agent Jeffrey Gordon was recognized for his “outstanding performance, versatility, innovation and overall excellence” as a criminal investigator protecting federal tax administration from corruption.

APPENDICES

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix I - 1

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix I - 2

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Reports With Additional Quantifiable

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Impact on Tax Administration

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n addition to questioned costs and funds put to better use, the Office of Audit

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has identified additional measures that demonstrate the value of audit

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recommendations on tax administration and business operations. These

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issues are of interest to the IRS and Treasury executives, the Congress, and the

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taxpaying public, and are expressed in quantifiable terms to provide further

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insights to the value and potential impact of the Office of Audit’s products and

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services. Including this information also advances adherence to the intent and

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spirit of the Government and Performance Results Act to secure the best

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performance and highest measure of accountability for the American people.

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Definitions of these additional measures are:

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Taxpayer Rights and Entitlements at Risk: The protection of due process (rights) that

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is granted to taxpayers by law, regulation, or IRS policies and procedures. These

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rights most commonly arise in the performance of filing tax returns, paying

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delinquent taxes, and examining the accuracy of tax liabilities. The acceptance of

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claims for and issuance of refunds (entitlements) are also included in this category,

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relating to instances when taxpayers have a legitimate assertion to overpayments of

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tax.

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Reduction of Burden on Taxpayers: Decreases by individuals or businesses in the

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need for, frequency of, or time spent on contacts, record keeping, preparation, or

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costs to comply with tax laws, regulations, and IRS policies and procedures.

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Increased Revenue: Assessment or collection of additional taxes.

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Revenue Protection: Proper denial of claims for refund, including recommendations

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that prevent erroneous refunds or efforts to defraud the tax system.

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Taxpayer Privacy and Security: Protection of taxpayer financial and account

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information (privacy). Processes and programs that provide protection of tax

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administration, account information, and organizational assets (security).

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Protection of Resources: Safeguarding human and capital assets, used by or in the

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custody of the organization, from inadvertent or malicious injury, theft, destruction,

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loss, misuse, overpayment, or degradation. This measure will often be expressed as

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a value of the entity or program affected by the issue(s) described in the audit

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report.

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Reliability of Management Information: Ensuring the accuracy, validity, relevance,

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and integrity of data, including the sources of data and the applications and

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processing thereof, used by the organization to plan, monitor, and report on its

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financial and operational activities. This measure will often be expressed as an

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absolute value (i.e., without regard to whether a number is positive or negative) of

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overstatements or understatements of amounts recorded on the organization’s

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documents or systems.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix I - 3

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix I - 4

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Prior Period Reports

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audit reports issued before April 1, 2002

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contained or identified questioned costs

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resulting from audits of open contracts.

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At the time the reports were issued, the value of those questioned costs could not

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be determined, typically because there were open issues that were not resolved

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until the contract ended. During this reporting period, the IRS provided TIGTA

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with the value of the questioned costs for the reports listed below.

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Reference No. Issued Report Title Value of

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Costs

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Disallowed

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2000-1C-002 10/13/1999 Audit of Fiscal Year 1997 Incurred Costs for TIR-92-0014          $99,748

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2001-1C-007 10/19/2000 Incurred Cost Audit TIRNO-95-C-00044 $42,689

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2001-1C-029 12/19/2000 Incurred Cost Audit TIRNO-95-D-00062 FY 98                             $5,128

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2001-1C-032 12/19/2000 Incurred Cost Audit TIRNO-95-D-00062FY 97                         $27,453

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2001-1C-114 08/03/2001  TIRNO-92-C-00014 Incurred Cost Audit Fiscal Year 1998          $33,227

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2001-1C-115 08/01/2001  TIRNO-92-C-00014 Incurred Cost Audit Fiscal Year 1999          $62,379

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2001-1C-133 08/13/2001  Report on Audit of Specified Elements for Indefinite

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Delivery/Indefinite Quantity Proposal TIRNO-01-R-00005 $1,117

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2002-1C-013 10/23/2001  TIR-89-0056 and TIRNO-95-D-00062 Incurred Cost Audit

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                                                           for Fiscal Year Ended December 31, 1999                             $3,227

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2002-1C-019 11/13/2001         TIRNO-95-D-00066: Incurred Cost Audit for

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Fiscal Years Ended June 30, 1998 and 1999                           $137,411

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Total $412,379

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix I - 5

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix I - 6

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 1

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 2

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Investigative Results

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April 1, 2002 – September 30, 2002

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dministrative Dispositions

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          on Closed TIGTA Investigations5...

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Removed, Terminated or Other 169

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Suspended/Reduction in Grade 68

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Oral or Written Reprimand/Admonishment 121

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Closed - No Actions Taken 252

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Clearance Letter Issued 102

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Employee Resigned Prior to Adjudication 73

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Total Administrative Dispositons 785

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5Final administrative dispositions during the reporting period. This data may

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pertain to investigations referred administratively in prior reporting periods and

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does not necessarily relate to te investigations closed in the Investigations Opened and

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Closed chart.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 3

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 4

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Allegations of Misconduct Against

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IRS Employees

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The following three tables document allegations of misconduct against individual IRS

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employees that were recorded in the IRS Automated Labor and Employee Relations

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Tracking System (ALERTS).  Employee misconduct cases investigated by TIGTA have

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been extracted and reported on the previous two pages. IRS management conducted

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the inquiries into the cases reflected in these tables.

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llegations of Employee Misconduct

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Investigated by IRS Management ...

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Case Type

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        Employee Tax

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Administrative8 Matter9 Total

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Inventory on April 1, 2002 867 670 1,537

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Add: Cases Received 2,821 1,167 3,988

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Less: Cases Closed (2,966) (901) (3,867)

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Duplicates (16) (54) (70)

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Not Misconduct (9) (0) (9)

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Total Closures (2,991) (955) (3,946)

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Inventory on September 30, 2002 697 882 1,579

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8Administrative -- Any matter involving an employee in which management

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conducted an inquiry into alleged misconduct.

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9Employee Tax Matter -- Any conduct matter that becomes of official interest

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involving an employee’s tax compliance.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 5

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Allegations of Misconduct

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Against IRS Employees

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(continued)

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isposition of

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Employee Misconduct Cases

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Investigated by IRS Management ...

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7890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123456 7890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123456 7890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123456 7890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123456 7890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123456 7890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123456

 Employee Tax

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Disposition Administrative Matter Total

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Removal 93           10 103

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Separation of Probationary Employees 472 6 478

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Separation of Temporary Employees 6 3 9

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Resignation/Retirement 236 19 255

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Suspensions 133 39 172

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Reprimands 271 151 422

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Counseling 892 511  1,403

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Alternative Discipline 52 9 61

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Clearance 113 8 121

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Closed Without Action 640 130 770

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Forwarded to TIGTA 7 0 7

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Not Otherwise Coded 51 15 66

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Total 2,966 901 3,867

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 6

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Allegations of Misconduct

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Against IRS Employees

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(continued)

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IRS Summary of

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Substantiated  §1203 Allegations ...

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Removals Penalty Mitigated

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Seizure Without Approval 0 0

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False Statement Under Oath 0 0

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Constitutional & Civil Rights Issues 0 0

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Falsifying or Destroying Records 1 0

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Assault or Battery 0 0

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Retaliate or Harass 0 0

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Misuse of 6103 0 0

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Failure to File Federal Tax Return 7 46

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Understatement of Federal Tax Liability 7 5

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Threat to Audit for Personal Gain 0 0

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Total 15 51

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Note: The cases reported as “Removals” and “Penalty Mitigated” do not reflect the

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results of any third party appeal.

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Source: IRS Automated Labor and Employee Relations Tracking System (ALERTS)

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and 1203 Review Board records.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 7

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix II - 8

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 1

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Report Title and Recommendation

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Summary

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Reference (F=Finding Number, R=Recommendation Projected

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Number Issued Number, P=Plan Number) Completion Date

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093009 F-3, R-1, P-3. The EFDS Project Office should work 01/01/04

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(continued) with EFDS developers to ensure that the following

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programming changes are made:  The EFDS

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application audit reports should be changed to include

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a date range field and serviec center site field where

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applicable.

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F-3, R-4, P-3. An assessment should be completed and 01/01/04

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take into consideration the audit trail issues referred

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to in the Memorandum of Understanding to improve

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the usefulness of the EFDS application audit trail.

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1999-20-063 8/1999 The General Controls Environment Over the Internal

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Revenue Service’s Unisys 2200 Systems Can Be

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Improved

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F-2, R-1, P-1.  Standardize control settings for files 10/01/02

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common to the Unisys 2200 production mainframes.

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F-3, R-1, P-1.  Ensure all improperly owned files are 10/01/02

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identified and assigned an owner present on the Unisys

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2200 system at each service center, with the exception

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of files required to be unowned, prior to movement of

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that service center’s mainframe to the consolidated

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Unisys 4800 environment.

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F-3, R-2, P-2, P-3.  Institute a policy requiring that all P-2: 10/01/02

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files owned by users being removed from the Unisys P-3: 01/01/03

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2200 and Unisys 4800 systems either be deleted or

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assigned to a user present on the system.

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F-4, R-1, P-1. Examine the possibility of tracking 10/01/02

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individual user actions while using the MASTER user­

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id on the Unisys 4800 system and, if possible,

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implement this feature as soon as feasible.

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F-6, R-1, P-1.  Ensure that all required C-2 10/01/02

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documentation is prepared for the Unisys 4800.

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F-6, R-2, P-1. Develop and maintain a security 12/01/02

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policy for the Unisys 4800.

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1999-10-072 9/1999 The Internal Revenue Service Needs to Improve

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Compliance With Legal and Internal Guidelines When

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Taking Taxpayers’ Property for Unpaid Taxes

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F-2, R-3, P-1, P-2, P-3. Verify that all applicable items P-1: 12/01/02

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on the pre-seizure checklist are completed prior to P-2: 12/01/02

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approving the seizure and that all applicable items on P-3: 12/01/02

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the seizure and post-seizure checklists under

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development are completed.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 2

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Report Title and Recommendation

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Summary

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Reference (F=Finding Number, R=Recommendation Projected

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Number Issued Number, P=Plan Number) Completion Date

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2000-30-015 12/1999 Consolidated Report on Opportunities for the Internal

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Revenue Service to Improve Service to Business Taxpayers

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F-2, R-1, P-1.  Expand the current Federal Tax Deposits 10/01/02

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alert reengineering effort to re-evaluate the cost

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effectiveness of the Program.

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2000-10-033 2/2000 The Internal Revenue Service Can Further Reduce the

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Burden on Taxpayers Who Disagree With Proposed

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Assessments

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F-1, R-1, P-1.  Send letters of proposed changes (30-Day 10/01/02

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Report) via certified mail, with return receipt

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requested, when taxpayers do not respond to the initial

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contact letter.

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2000-30-059 3/2000 The Internal Revenue Service Can Improve the Estate Tax

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Collection Process

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F-1, R-1, P-1. Assign to Service Center employees, 12/01/02

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rather than to district office staff, the responsibility for

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determining whether a bond or tax lien should be

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secured.

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F-1, R-2, P-2.  Review and approve all requests for 10/01/02

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payment extensions. The review should ensure the

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estate has demonstrated reasonable cause before

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granting the payment extension.

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F-2, R-1, P-1.  Instruct managers and employees to 11/01/02

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conduct a 100 percent review of all current estate cases

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to ensure active tax liens are input to the Automated

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Lien System (ALS), tax liens and lien fees are properly

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reflected on the taxpayer accounts, and all tax liens are

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released on accounts that have no tax obligation.

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F-2, R-2, P-1.  Develop procedures to periodically 07/01/03

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reconcile tax liens on the ALS with information shown

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on the taxpayer accounts.

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F-2, R-3, P-1.  Clarify procedures to employees that all 11/01/02

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estate tax liens should be recorded on the ALS.

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F-3, R-4, P-1.  Coordinate to develop a procedure to 01/01/03

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identify accounts with multiple assessments and

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collection statute dates to ensure partial abatements

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occur when the earliest CSED is reached.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 3

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Report Title and Recommendation

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Summary

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Reference (F=Finding Number, R=Recommendation Projected

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Number Issued Number, P=Plan Number)

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2000-40-055 3/2000 The Internal Revenue Service Needs to Improve Its

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Coordinated Oversight of the Substitute for Return

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Process

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F-2, R-1, P-1. Coordinate the development of a 10/01/02

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Substitute for Return (SFR) process to monitor the

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future filing compliance of taxpayers with SFR tax

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assessments regardless of which function processed the

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account.

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2000-30-088 6/2000 Millions of Dollars in Internal Revenue Service Excess

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Collections Accounts Could Be Credited to Taxpayers

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F-2, R-1, P-4. Coordinate education efforts for 03/01/03

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employees handling these accounts and develop

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strategies for increasing taxpayer and practitioner

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awareness of the law on the statute of limitations for

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refunding and crediting payments related to overdue tax

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returns.

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2000-20-092 6/2000 Certifying the Security of Internal Revenue Service

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Computer Systems Is Still a Material Weakness

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F-1, R-4, P-1. Ensure that IRS’ certification process 10/01/02

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includes follow-ups with the accrediting executives prior

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to the expiration of their systems security certification to

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ensure that they are aware that a new certification and

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accreditation is required.

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F-1, R-5, P-1. Ensure that all functional executives for 12/01/02

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individual systems are fully aware of the overall

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certification and accreditation process.

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F-1, R-6, P-1. Centralize the process for identifying and 10/01/02

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tracking all information systems requiring certification

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and accreditation.

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F-2, R-1, P-1. Ensure that IRS’ certification process 10/01/02

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includes follow-ups with the accrediting executives to

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ensure that necessary information relevant to the official

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accreditation is provided and to educate them on the

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importance of providing this information.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 4

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Report Title and Recommendation

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Summary

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Reference (F=Finding Number, R=Recommendation Projected

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Number Issued Number, P=Plan Number)

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2000-20-094 6/2000 A Comprehensive Program for Preventing and Detecting

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Computer Viruses Is Needed

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F-2, R-1, P-1. Develop and implement IRS-wide 10/01/02

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procedures detailing the frequency and steps to be

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followed for reliably updating anti-virus software on

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both networked and portable notebook computers.

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F-2, R-2, P-1. Establish controls for ensuring all 11/01/02

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updates have been successfully accomplished.

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F-3, R-1, P-1. Develop a system for gathering 11/01/02

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information to help analyze and monitor the

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effectiveness of the program’s virus detection and

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prevention activities.

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F-4, R-1, P-1. Strengthen procedures for ensuring that 10/01/02

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employees comply with the Internal Revenue Manual

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requirements for preparing Virus Incident Reports.

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2000-30-111 8/2000 Improvements Are Needed in Resolving

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In-Business Trust Fund Delinquencies to

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Prevent Tax Liabilities From Pyramiding

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F-2, R-1, P-1. Use all collection tools, 01/01/03

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including enforcement tools and require

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the filing of monthly, rather than

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quarterly, returns.

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2000-30-120 8/2000 Expanding the Electronic Tax Law Assistance Program

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F-1, R-1, P-1. To meet its Electronic Tax Administration 02/15/03

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goals, the IRS needs to redesign the Electronic Tax Law

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Assistance (ETLA) program to leverage technology that

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will provide enhanced access to tax information,

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maximize efficiency, and improve electronic customer

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service.

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F-2, R-1, P-1. To effectively administer the rapid 10/01/02

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growth of taxpayer demand, economically use resources,

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and design future enhancements of the program, IRS

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needs to fully commit to the ETLA program by

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converting it from a long-term research project to a

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fully supported independent function.

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F-3, R-1, P-1. Until there are technological changes and 12/31/02

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an organizational commitment, IRS needs to delay the

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marketing of the ETLA program. In the interim, IRS

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should expand the ETLA program to additional call

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sites to process the ever-increasing taxpayer demand for

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this electronic service while reducing the need to use

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more expensive Compliance function personnel.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 5

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Report Title and Recommendation

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Summary

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Reference (F=Finding Number, R=Recommendation Projected

Reference

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Reference Number Issued Completion Date Completion Date

Number Number Number, P=Plan Number)

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Completion Date

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2000-30-130 9/2000 Opportunities Exist to Enhance the International Field

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Assistance Specialization Program

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F-2, R-1, P-1. Improve the management information 10/01/03

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system by linking the International Field Assistance

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Specialization Program (IFASP) indicator to specific

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issues listed in the International Case Management

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System.

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F-2, R-2, P-2. Ensure international examiners gain 06/01/03

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greater access to the IRS’ Intranet so that the IFASP can

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accumulate and disseminate more information

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electronically, including an electronic referral form for

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IFASP assistance.

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2000-30-154 9/2000 Significant Improvements Are Needed in Processing Gift

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Tax Payments and Associated Extensions to File

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F-1, R-1, P-1. Require that all balance due notices 01/01/03

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generated for gift tax accounts be reviewed. Tax

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examiners should be instructed to review the taxpayers’

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corresponding individual income tax and gift tax

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accounts to determine if the taxpayers’ gift tax payments

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and extensions were correctly processed.

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2000-30-162 9/2000 The Internal Revenue Service Needs to Better Address

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Bankruptcy Automatic Stay Violations

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F-1, R-2, P-1. Provide additional computer 10/01/02

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programming enhancements to improve the value of

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litigation transcripts.

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F-1, R-5, P-1. Provide consistent guidelines to the SPF 10/01/02

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units on how to notify the Examination function that the

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taxpayer is in bankruptcy.

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F-2, R-1, P-1, P-2. Request that the Automated P-1: 10/01/02

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Insolvency System be reprogrammed so that the actual P-2: 01/01/03

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receipt date of the case can be input into the system to

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provide management with more accurate data on

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timeliness of input of new case information.

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F-2, R-2, P-1, P-2. Ensure that all employees P-1: 10/01/02

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review the Potentially Invalid Taxpayer P-2: 01/01/03

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report and resolve all cases promptly to

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ensure timely posting of the bankruptcy to

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the taxpayer’s account.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 6

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itle and Recommendation Summary

Report Title and Recommendation

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4567890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123 Summary

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Projected

Reference (F=Finding Number, R=Recommendation Completion Date

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Number Issued Number, P=Plan Number) Completion Date

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2001-30-014 11/2000 The Internal Revenue Service Does Not Effectively Use

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the Trust Fund Recovery Penalty as a Collection

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Enforcement Tool

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F-1, R-5, P-1.  Make programming changes to the 02/01/03

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Automated Trust Fund Recovery System to ensure

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that delinquent tax returns are addressed when

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making trust fund recovery penalty calculations.

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2001-40-008 11/2000 Electronic Returns Were Processed Effectively

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F-2, R-1, P-4. Develop national standards, goals, 07/01/02

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and procedural guidance to ensure consistent and

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effective customer service is provided by all

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processing site Help Desks.

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2001-20-016 11/2000 Employees’ Extensive Personal Use of the Internet

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Should Be Controlled

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F-1, R-2, P-1.  Mandate that all Internet-related 10/01/02

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activity logs from the IRS firewall and proxy

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servers are retained and periodically reviewed to

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identify inappropriate accesses.

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2001-10-026 12/2000 Additional Management Actions Are Needed to Ensure

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the Timely and Successful Modernization of the Tax

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Exempt and Government Entities Division

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F-3, R-1, P-2.  Ensure that the risks associated with 10/01/02

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Tax Exempt and Government Entities (TE/GE)

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Division core processes that could result in

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disruptions to customer service are identified and

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monitored.  Also, all other TE/GE Division

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workaround processes are to ensure that permanent

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solutions are in place and working as intended.

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2001-20-022 12/2000 Controls Over the Development of the Practitioner

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Secure Messaging System Prototype Should Be

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Improved

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F-3, R-1, P-1.  Require the contractor to break down 12/01/02

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the total hours worked by task on each status report

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and by individual project the labor hours and other

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costs billed on each payment voucher, report as

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“current” (not “cumulative”) all costs that are

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included on the payment voucher with an appropriate

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comment when the costs apply to another accounting

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period, and report the amount billed for each person’s

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current hours.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 7

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Report Title and Recommendation Summary

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(F=Finding Number, R=Recommendation Projected

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Reference NumberIssued Number, P=Plan Number) Completion Date

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Number

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2001-40-021 1/2001 Additional Efforts Are Needed for Improving Revenue

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Protection

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F-1, R-1, P-1, P-2.  Ensure that the Revenue Protection P-1: 10/01/02

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Strategy (RPS) is a long-term strategic plan that is P-2: 10/01/02

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coordinated among functional areas.  The RPS should

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recognize and take steps to defeat known fraud and

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abuse, as well as outline proactive measures for

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attempting to eliminate potential areas of fraud and

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abuse.

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F-1, R-2, P-1, P-2.  Establish measurable goals and P-1: 10/01/02

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objectives to evaluate the effectiveness of the RPS. P-2: 10/01/02

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The goals and objectives should ensure that revenue

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is protected and taxpayer burden is reduced.

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F-2, R-1, P-1, P-2.  Develop a process to measure the P-1: 10/01/02

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effectiveness of individual initiatives on reducing P-2: 10/01/02

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noncompliance, until the RPS is developed and

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implemented. Once developed, the RPS should also

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contain provisions for measuring the effect of its

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components on reducing noncompliance.

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2001-10-027 1/2001 Improved Case Monitoring and Taxpayer Awareness

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Activities Can Enhance the Effectiveness of the Tax

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Practitioner Disciplinary Proceedings Program

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F-1, R-1, P-1. Upgrade the automated case 03/01/03

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management system to provide more timely and

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accurate data on case activities and the use of program

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resources.

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2001-20-043 2/2001 Electronic Signature Initiatives Could Be Better Defined

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and Evaluated

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F-1, R-1, P-1.  Finalize IRS requirements for the use of 12/01/02

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Personal Identification Numbers as alternative

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signatures for electronically filed returns based on

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evolving guidance and the draft IRS authentication

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security policy and implementation guide.

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F-1, R-2, P-1.  Ensure that all operational alternative 12/01/02

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signature initiatives comply with the requirements.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 8

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Report Title and Recommendation

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Summary itle and Recommendation Summary

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Reference (F=Finding Number, R=Recommendation , R=Recommendation

Reference Projected

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Number Issued NumberCompletion Date

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Completion Date

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2001-30-052 3/2001 Program Improvements Are Needed to Encourage

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Taxpayer Compliance in Reporting Foreign Sourced

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Income

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F-1, R-1, P-1. Ensure the prior recommendations 01/01/03

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are implemented. Establishing a formal program

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with goals, objectives, processes and measures could

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help ensure that sufficient management attention is

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devoted to improving the use of the Routine

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Exchange of Information Program for compliance.

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F-2, R-1, P-1. Identify the highest risk foreign 01/01/03

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sourced income documents and use them to

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coordinate with tax treaty partners to positively

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identify the U.S. taxpayers involved.

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F-3, R-1, P-1, P-2. Improve systems that process P-1: 01/01/07

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data the IRS receives on foreign sourced income. P-2: 01/01/07

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2001-30-099 6/2001 Management Advisory Report: The Internal Revenue

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Service Could Reduce the Number of Business Tax

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Returns Destroyed Because of Missing Information

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F-1, R-1, P-2, P-3. Make necessary modifications to P-2: 07/10/03

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tax forms and instructions to ensure taxpayers P-3: 07/10/03

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understand that their names, addresses, and taxpayer

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identification numbers are required on both their tax

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forms and payment vouchers.

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2001-10-103 8/2001 Improvements Are Needed to Comply With Legal and

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Procedural Requirements for Collection Statute

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Extensions and Installment Agreements

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F-2, R-1, P-1. Develop a comprehensive plan for 10/01/02

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implementing the provisions of RRA 98 § 3461(c).

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F-4, R-1, P-1. Provide training to applicable IRS 07/01/03

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employees and managers on the requirements and the

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method to compute installment agreements and

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collection statute extensions, consistent with the law

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and IRS policy and procedures.

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2001-20-146 8/2001 The Internal Revenue Service Is Making Progress, But

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Is Not Yet in Full Compliance With the Requirements of

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the Clinger-Cohen Act

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F-1, R-1, P-1. Prepare an overall strategy, plan and

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schedule to bring the IRS in full compliance with the 08/01/03

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Clinger-Cohen Act.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 9

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Report Title and Recommendationitle and Recommendation Summary

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Summary

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Reference

Reference (F=Finding Number, R=Recommendation , R=Recommendation

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Reference Number Projected

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Number

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4567890123456789012345678901212345678901234567890123456789012123456789012345678901234567890121234567890123456789012345678901212345678901234567890123456789012123Number Issued Number, P=Plan Number)

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2001-30-117 8/2001 Letter Report: Additional Controls Are Necessary to

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Ensure that All Businesses Are Classified by Their

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Principal Business Activity

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F-1, R-1, P-1. Identify business taxpayers by their 11/01/02

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principal business activity (PBA) from information

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provided on the Application for Employer Identification

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Number (Form SS-4) for entry to the IRS’ Masterfile.

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F-2, R-1, P-1. Implement processing controls to identify 11/01/02

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Individual Masterfile tax returns with invalid or

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missing PBA codes, and Business Masterfile tax returns

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with invalid PBA codes for research and correction

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during processing.

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2001-30-132 8/2001 Significant Tax Revenue May Be Lost Due to Inaccurate

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Reporting of Taxpayer Identification Numbers for

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Independent Contractors

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F-2, R-1, P-1. Explore opportunities to supplement the 07/01/03

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IRS’ future Internet-based Taxpayer Identification

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Number (TIN) confirmation program with an

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automated telephone-based TIN confirmation process

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for those payers who do not have Internet access.

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2001-10-147 9/2001 Compliance with Certain Taxpayer Rights Provisions

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Contained in the Internal Revenue Service Restructuring

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and Reform Act of 1998 Could Be Improved

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F-1, R-2, P-1. Complete the request for programming 07/01/03

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changes for the Integrated Data Retrieval System,

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Automated Collection System, and Integrated

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Collection System to print detailed interest and penalty

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notices.

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2001-30-158 9/2001 Some Individual Taxpayers are Inappropriately Receiving

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Tax Credits Intended for Businesses that Provide Access

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for Disabled Americans

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F-1, R-2, P-1. Analyze the results of TIGTA’s computer 10/01/02

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program; perform similar analyses of Tax Year 2000

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returns; and develop a compliance approach to address

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the issue of taxpayers fraudulently claiming this credit.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 10

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Report Title and Recommendation

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Summary itle and Recommendation Summary

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Reference

Reference (F=Finding Number, R=Recommendation Projected

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Number Issued Number, P=Plan Number)

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Issued

2001-30-164 10/2001 The Internal Revenue Service Has an Opportunity to

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Relieve Considerable Taxpayer Burden Involving the

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Estimated Tax Penalty

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F-1, R-1, P-1. Evaluate the design and clarity of 02/01/03

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Underpayment of Estimated Tax by Individuals, Estates

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and Trusts (Form 2210) and its instructions in order to

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alleviate the excess taxpayer burden.

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F-1, R-2, P-1. Coordinate any redesign of 10/01/02

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Form 2210 with both the practitioner and tax software

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communities.

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2002-30-042 12/2001 The Internal Revenue Service Has Made Some Progress,

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but Significant Improvements Are Still Needed to Reduce

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Errors in Manual Interest Calculations

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F-1, R-1, P-1. Limit the calculation of restricted interest 10/01/02

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to centralized staffs within the various functions and

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locations of the IRS. Consider creating a specific

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command code to be used on the IRS’ Integrated Data

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Retrieval System (IDRS) for entering restricted interest.

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F-1, R-2, P-1. Establish a national quality review 05/01/03

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process that includes all restricted interest cases.

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F-1, R-3, P-1. Establish training that must be 10/01/02

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completed before an employee can work restricted

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interest cases.

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F-1, R-4, P-1. Authorize a standard interest 10/01/02

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computation tool that would be used by all employees

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working restricted interest cases.

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F-2, R-1, P-1. Explore all available options to provide 10/01/02

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the technology and programming necessary to allow

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more interest calculations to be performed by computer.

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2002-10-009 1/2002 GPRA: Criminal Investigation Can Improve Its

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Performance Measures to Better Account for Its Results

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F-1, R-1, P-1. Include the appropriate information 10/01/02

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from the National Operations Annual Report that

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presents the outcomes of Criminal Investigation’s (CI)

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investigative efforts.

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F-1, R-3, P-1. Include measures that will report the 10/01/02

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results of major programs within CI.

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F-2, R-1, P-1. Establish a process by which the 10/01/03

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Criminal Investigation Management Information

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System (CIMIS) data will be verified and validated.

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F-2, R-2, P-1. Ensure that audit trail requirements are 01/01/03

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met and documented, and that an Information System

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Security Officer is assigned to review audit trail data.

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F-4, R-1, P-1. Include the Department of Justice Tax 10/01/02

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Division attorneys in the customer satisfaction surveys.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 11

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Report Title and Recommendation

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Summary

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Reference (F=Finding Number, R=Recommendation Projected

, R=Recommendation

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Number Issued Number, P=Plan Number) Completion Date

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2002-30-050 2/2002 Significant Efforts Have Been Made to Combat

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Abusive Trusts, but Additional Improvements Are

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Needed to Ensure Fairness and Compliance

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Objectives Are Achieved

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F-2, R-1, P-1.  Ensure the Abusive Trust Program 10/01/02

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consistently applies the accuracy-related penalty in

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accordance with IRS policy, in order to help ensure

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fair and equitable taxpayer treatment.

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F-2, R-2, P-1.  Provide examiners with formal 10/01/02

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guidance on the appropriate application of the

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accuracy-related penalty, in order to help ensure

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itsonsistent application.

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F-2, R-3, P-1.  Request that the Advisory Opinion 10/01/02

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issued by the Office of Chief Counsel in the former

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Western Region be reviewed by the IRS’

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Headquarters Office of Chief Counsel, in order to

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help ensure fairness to all taxpayers and

Issued

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compliancewith the provisions of I.R.C. §6110

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requirements.

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F-3, R-1, P-1. Identify compliance measures that 12/01/02

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will determine not only changes in the abusive trust

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compliance levels, but also whether the taxpayer

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behavior has actually changed.

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F-4, R-1, P-1.  Develop a system to capture the 10/01/02

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results of Form 1041 examinations that would

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provide management with information on emerging

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abusive trust issues, further noncompliance and

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allocate resources to maximize audit results.

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2002-30-055 2/2002 Federal Requirements Need Strengthening at Lockbox

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Banks to Better Protect Taxpayer Payments and

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Safeguard Taxpayer Information

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F-1, R-2, P-1.  Consider involving the Office of 11/01/02

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Security in performing periodic security reviews at

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each lockbox bank to assist in identifying security

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weaknesses.

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F-1, R-3, P-1. Develop test data for use in testing 01/01/03

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disaster recovery plans at the contingency sites and

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ensure that tests are conducted as soon as possible.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 12

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Report Title and Recommendation

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Summary itle and Recommendation Summary

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Reference

Reference (F=Finding Number, R=Recommendation Projected

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Number

Reference NumberIssued Number, P=Plan Number)

Number

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2002-30-062 3/2002 The Internal Revenue Service Continues to Owe Millions

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of Dollars in Interest to Taxpayers with Frozen Refunds

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F-1, R-1, P-1. Modify the IRS’ computer system to 01/01/04

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systemically release the newly established Million Dollar

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Freeze for credit balances that fall below the $10 million

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threshold.

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F-1, R-2, P-1, P-2. Establish indicators on key P-1: 01/01/04

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computer screens and generate periodic notices as alerts P-2: 01/01/04

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for employees to review accounts with Million Dollar

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Freeze and take appropriate resolution actions.

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F-2, R-1, P-1, P-2. Coordinate efforts to provide P-1: 01/01/03

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updated training for employees that manually initiate P-1: 01/01/03

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refunds.

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2002-30-071 3/2002 Computer Programming Can be Used to More Effectively

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Stop Refunds on Illegal Claims for Reparations Credits

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F-2, R-1, P-2. Ensure that appropriate employees from 01/01/03

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the Frivolous Return Program are given access to and

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training regarding the computer Command Code under

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development for the Criminal Investigation function.

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The Internal Revenue Service’s Levy Process Can Be

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Improved to Ensure Compliance With the Internal

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Revenue Code

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2002-10-078 3/2002 F-1, R-1, P-2. Take additional actions to ensure that 07/01/03

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open levies are identified and released as appropriate

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when Automated Collection System (ACS) personnel

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close a case Currently Not Collectible (CNC) Hardship.

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F-1, R-2, P-1. Ensure that revenue officers review 12/01/02

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available information to properly identify levies issued

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by ACS personnel and ensure the levies are

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appropriately released prior to closing a case CNC

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(Hardship).

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F-1, R-3, P-2. Before approving a CNC (Hardship) 12/01/02

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case closure, the case files should be reviewed to

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ensure levies are released, if appropriate, in compliance

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with the Internal Revenue Code. The revenue officer

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should document in the case history the reason why a

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levy was closed rather than released.

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F-1, R-4, P-1. Research the 46 cases in which 10/01/02

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insufficient levy data was available to ensure the IRS is

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complying with I.R.C. § 6343.

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F-2, R-2, P-1. Ensure that a hardship determination is 12/01/02

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made before approving cases closed CNC.

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TIGTA Semiannual Report to Congress  April 1, 2002 through September 30, 2002 Appendix III - 13

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Statistical Reports:

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Others

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 Access to Information

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The Inspector General Act of 1978 requires IGs to report on unreasonable refusals of

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information available to the agency that relate to programs and operations for which the

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IG has responsibilities.

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As of September 30, 2002, there were no instances where information or assistance

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 requested by OA was refused.

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 Disputed Audit Recommendations

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The Inspector General Act of 1978 requires IGs to provide information on significant

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management decisions in response to audit recommendations with which the IG disagrees.

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As of September 30, 2002, TIGTA did not issue a report where a significant

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recommendation was disputed.

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 Revised Management Decisions

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The Inspector General Act of 1978 requires IGs to provide a description and explanation of

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the reasons for any significant revised management decisions made during the reporting period.

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As of September 30, 2002, no significant management decisions were revised.

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 Audit Reports Issued in the Prior Reporting Period With No

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Management Response

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The Inspector General Act of 1978 requires IGs to provide a summary of each audit report

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issued before the beginning of the current reporting period for which no management

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response has been received by the end of the current reporting period.

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As of September 30, 2002, there were no prior reports where management’s response

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 was not received.

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 Review of Legislation and Regulations

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The Inspector General Act of 1978 requires IGs to review existing and proposed legislation

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and regulations and to make recommendations concerning the impact of such legislation

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or regulations.

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TIGTA’s Office of Chief Counsel reviewed 142 proposed legislation and regulations

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 during the six-month reporting period.

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