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IRS Initial Assessment and Plan of Action

IRS Initial Assessment and Plan of Action

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Published by Kelly Phillips Erb
Plan of action in response to IRS tax exempt organization scandal.
Plan of action in response to IRS tax exempt organization scandal.

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Published by: Kelly Phillips Erb on Jun 24, 2013
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10/07/2013

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Charting a Path Forward at the IRS:
Initial Assessment and Plan of Action
Daniel Werfel, IRS
June 24, 2013
 
2
Table of Contents
Introduction .................................................................................................................................... 4
Section 1: Accountability
Section Summary ........................................................................................................................... 8Actions Taken to Date ................................................................................................................... 9Additional Actions Still to be Determined ................................................................................... 12
Section 2: Fixing the Problems with the Review of Applications for Tax Exempt Status
Section Summary ......................................................................................................................... 14Management Changes .................................................................................................................. 15Status of the TIGTA Recommendations ...................................................................................... 16
Section 3: Broad Review of IRS Operations and Challenges
Section Summary ......................................................................................................................... 29Improved Processes for Assessment of IRS Compliance / Enforcement Efforts ........................ 31Enhanced Mechanisms for Taxpayer Recourse ........................................................................... 32Opportunities and Challenges in Driving Greater Effectiveness in IRS Operations ................... 35a.
 
Positive Results and Trends ....................................................................................... 35 b.
 
Budgetary Concerns ................................................................................................... 40c.
 
Human Capital Challenges ........................................................................................ 43d.
 
Mission Complexity ................................................................................................... 45e.
 
Better Early Warning Systems Needed...................................................................... 46f.
 
Transparency with Critical Oversight Organizations ................................................ 50
 
3
 Concluding Thoughts ................................................................................................................... 53
Appendices
Appendix A: The “Douglas Factors”Appendix B: “Be on the Lookout” (BOLO) Process Update Memo (May 17, 2012)Appendix C: Memo Suspending use of BOLO Lists (June 20, 2013)Appendix D: Revenue Rulings 2004-06 and 2007-41Appendix E: IRS Letter to 501(c)(4) applicants on new business process option for self-certification and determinationAppendix F: “Publication 1” (
Your Rights as a Taxpayer 
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