Error status

TIGTA's previous website is temporarily unavailable. We are providing this interim website to keep you informed about our latest reports and how you can submit a complaint or report fraud, waste, and abuse within IRS programs or by IRS employees.

IRS Evaluating Employees On Fair And Equitable Treatment Of Taxpayers, Not On Enforcement...

September 14, 2011

TIGTA - 2011-54 Karen Kraushaar karen.kraushaar@tigta.treas.gov TIGTACommunications@tigta.treas.gov (202) 622-6500

IRS Evaluating Employees On Fair And Equitable Treatment Of Taxpayers, Not

On Enforcement Activities

WASHINGTON –The Internal Revenue Service (IRS) is not evaluating its enforcement

employees’ job performance based on quotas or other records of tax enforcement results,

according to a new report from the Treasury Inspector General for Tax Administration

(TIGTA).

The IRS Restructuring and Reform Act of 1998 (RRA 98) requires the IRS to ensure that

managers do not use any record of tax enforcement results to evaluate its enforcement

employees. TIGTA is required by RRA 98 to annually assess the IRS’s compliance with

these restrictions on the use of enforcement statistics.

TIGTA’s review found that IRS managers did not include records of tax enforcement

results in employees’ performance evaluations in compliance with Section 1204(a) of

RRA 98. The review also found that IRS managers did evaluate employees on the fair

and equitable treatment of taxpayers and did prepare quarterly self-certifications showing

their compliance with RRA 98 Sections 1204(b) and (c) respectively.

“Based on the results of our audit, the IRS’s efforts to enforce the employee evaluation

requirements under Section 1204 are generally effective and are helping to protect the

rights of taxpayers,” said J. Russell George, Treasury Inspector General for Tax

Administration.

TIGTA did not make any recommendations in this report. IRS management agreed with

the report language and conclusions.