Further Improvements Are Needed inProcesses That Control and Report Misuseof Enforcement StatisticsSeptember 2000Reference Number: 2000-10-118
This report has cleared the Treasury Inspector General for Tax Administration disclosurereview process and information determined to be restricted from public release has beenredacted from this document.
DEPARTMENT OF THE TREASURY
WASHINGTON, D.C. 20220
INSPECTOR GENERALfor TAXADMINISTRATION
September 18, 2000MEMORANDUM FOR COMMISSIONER ROSSOTTIFROM:Pamela J. GardinerDeputy Inspector General for AuditSUBJECT:Final Audit Report - Further Improvements Are Needed inProcesses That Control and Report Misuse of EnforcementStatisticsThis report presents the results of our review of restrictions on the use of enforcementstatistics. Our audit objective was to determine if the Internal Revenue Service (IRS)was complying with restrictions on the use of enforcement statistics to evaluate IRSemployees or to impose or suggest production quotas or goals.In summary, we found that most employee evaluations and management documentsdid not contain tax enforcement results and did not impose production quotas andgoals. However, there were some instances when records of tax enforcement resultswere used to evaluate employees or to impose or suggest production quotas or goals
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The IRS could improve the processes it has implemented to report misuse ofenforcement statistics. In addition, employees were not always provided with orevaluated on the performance standard requiring the fair and equitable treatment oftaxpayers
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We recommended that the IRS revise its guidelines for the internal review sampling andreporting process to help increase the reliability of the information it provides regardingcompliance with the IRS Restructuring and Reform Act of 1998 (RRA 98)
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§ 1204. TheIRS should also work toward including the standard requiring the fair and equitable
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Pub. L. No. 105-206, 112 Stat. 685.
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treatment of taxpayers within a single employee evaluation form for non-managementemployees.IRS management agreed with these recommendations. Management's comments havebeen incorporated into the report where appropriate, and the full text of their commentsis included as an appendix.Copies of this report are also being sent to the IRS managers who are affected by thereport recommendations. Please contact me at (202) 622-6510 if you have questions,or your staff may call Maurice S. Moody, Associate Inspector General for Audit(Headquarters Operations and Exempt Organizations Programs), at (202) 622-8500.
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US Treasury: 200010118fr
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