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Reference Number Issued 2004-20-158 September 2004 2004-10-166 September 2004 2004-10-182 September 2004 2005-40-015 December 2004 2005-40-017 December 2004 2005-40-025 January 2005 Projected Completion Date 10/15/05 10/15/05 P-1: 12/15/05 P-3: 12/31/10 12/31/10 10/15/05 01/30/06 12/15/05 06/30/06 10/15/05 10/01/06 10/15/06 02/15/06 02/15/06 01/15/06 Report Title and Recommendation Summary (F = Finding Number, R = Recommendation Number, P = Plan Number) Network Access, System Access, and Software Configuration Should Remain Part of the Computer Security Material Weakness F-1, R-1, P-1. Keep the network access control area as part of the computer security material weakness until the IRS can demonstrate a repeatable process for ensuring router configurations are secure. F-2, R-1, P-1. Keep any applications and system access as part of the computer security material weakness until the IRS has demonstrated an effective, repeatable process for testing and correcting vulnerabilities. F-2, R-4, P-1, P-3. Test operating system access controls on CI, Counsel, and Appeals function systems. F-2, R-5, P-1. Test access controls on key applications to ensure compliance with standards and ensure that vulnerabilities are timely corrected. F-3, R-1, P-1. Keep system software configuration as part of the computer security material weakness until configuration management procedures are implemented and working as intended in the UNIX environment. The Taxpayer Advocate Service Needs to Improve Case Management to Ensure Taxpayer Problems Are Resolved Timely F-1, R-2, P-4. Provide training to case advocates on the requirement to develop and document case action plans at the beginning of each case. F-2, R-1, P-1. Alert TAS managers that case advocates are not closing cases after all actions are completed. F-3, R-1, P-4. Provide additional guidance to case advocates on communicating with IRS operating divisions to coordinate case resolution and set achievable deadlines for completing Operations Assistance Requests. The Internal Revenue Service Faces Significant Challenges to Reduce Underused Office Space Costing $84 Million Annually F-1, R-2, P-1. Justify the funding request for space for anticipated new hires by maximizing the use of existing space to house the new employees and determine the funding request based on anticipated needs. F-2, R-3, P-1. Consider allocating rent funds to the operating divisions to help ensure more efficient use of space and more communication between the facility managers and the local operating divisions; consider incentives and consequences to ensure better cooperation. F-3, R-1, P-1. Require facility managers to report vacancies based on division requirements for telecommuting employees. Application of the Earned Income Credit Two-Year Ban Could Be More Consistent, Accurate, and Clear to Taxpayers F-1, R-2, P-1. Consider using available data to identify Earned Income Credit (EIC) examination cases with apparent abuse before taxpayers are contacted. The Health Coverage Tax Credit Was Accurately Processed During the 2004 Filing Season F-2, R-1, P-1. Review the issue of the Health Coverage Tax Credit disallowances and determine if action by Congress is necessary. Opportunities Exist to Improve Tax Software Packages F-1, R-1, P-1. Develop procedures to ensure that electronic file specifications are reviewed for accuracy and consistency. 50 April 1, 2005 to September 30, 2005
Reference Number Issued 2005-40-026 February 2005 2005-10-035 February 2005 2005-10-037 February 2005 2005-20-024 March 2005 2005-40-039 March 2005 Projected Completion Date P-2: 04/01/06 P-4: 12/31/10 P-1, P-2: 12/31/10 01/15/06 01/15/06 02/14/05 P-1, P-5: 12/31/10 P-2, P-4: 11/15/05 12/31/10 12/15/05 02/15/06 02/15/06 Report Title and Recommendation Summary (F = Finding Number, R = Recommendation Number, P = Plan Number) Processes Used to Ensure the Accuracy of Information for Individual Taxpayers on IRS.GOV Need Improvement F-1, R-1, P-2, P-4. Develop a process to ensure that only authorized personnel have access to IRS.gov content. F-1, R-2, P-1, P-2. Enhance the IRS’ content management software application to provide the ability to identify specific content accessed or revised by individual users. Review of the Exempt Organizations Function Process for Reviewing Alleged Campaign Intervention by Tax Exempt Organizations F-1, R-2, P-1. Ensure that time standards for accelerated case initiation are realistic for future election years based on available resources and priorities. F-1, R-4, P-1. Ensure that any future expedited review process is initiated early enough in an election year to ensure classification and examination actions are completed timely and consistently. The Department of the Treasury’s HR Connect Human Resources System Was Not Effectively Implemented F-3, R-1, P-1. Account for the HR Connect system costs and assess the likelihood of projected benefits based on the system’s limitations, and an assessment of the economic systems life so that future decisions are based on correct information. The Disaster Recovery Program Has Improved, But It Should Be Reported as a Material Weakness Due to Limited Resources and Control Weaknesses F-1, R-1, P-1, P-2, P-4, P-5. Report a disaster recovery program material weakness to the Department of the Treasury as part of the IRS’ Federal Managers’ Financial Integrity Act of 1982 annual evaluation of controls and include any new or currently underway activities in the corrective action plan. F-1, R-2, P-1. Implement procedures to analyze system weaknesses for systemic problems and elevate them as program-level weaknesses. The Earned Income Credit Recertification Program Continues to Experience Problems F-1, R-3, P-1. Ensure that required quality reviews of non-examined closures are performed, the results are evaluated, and corrective actions are taken, if appropriate. F-3, R-1, P-1. Revise communications to taxpayers to specifically inform them when they are recertified and notify potentially eligible taxpayers subject to recertification that they may still be entitled to the income-only EIC. F-4, R-1, P-1. Change computer programming, where appropriate, so electronically filed returns claiming income-only EIC are not rejected because Forms 8862 are not filed. April 1, 2005 to September 30, 2005 51
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"Taxes are what we pay for civilize
Page 6 and 7: Investigations Opened and Closed ..
Page 8 and 9: aise revenue through taxes. The wid
Page 10 and 11: . TIGTA’s Organizational Structur
Page 12 and 13: "…Natural rights, so called, are
Page 14 and 15: help guide current and future moder
Page 16 and 17: Budget (OMB) and Clinger-Cohen Act
Page 18 and 19: IRS management agreed to consider a
Page 20 and 21: toll-free service is the method pre
Page 22 and 23: information with the State prisons,
Page 24 and 25: “Amount You Owe” Section of For
Page 26 and 27: Human Capital The IRS first impleme
Page 28 and 29: "…Our Constitution is in actual o
Page 30 and 31: TIGTA INVESTIGATIVE PERFORMANCE MOD
Page 32 and 33: employee stole tax refunds by routi
Page 34 and 35: The following cases are examples of
Page 36 and 37: The following cases are examples of
Page 38 and 39: Individuals Arrested for Perjury In
Page 40 and 41: Congressional Testimony I nspector
Page 42 and 43: "Taxation is, in fact, the most dif
Page 44 and 45: Audit Statistical Reports Reports W
Page 46 and 47: Reports With Additional Quantifiabl
Page 48 and 49: Investigations Statistical Reports
Page 50 and 51: "…It was as true . . . as taxes i
Page 52 and 53: Reference Number Issued 2001-30-052
Page 60 and 61: "When there is an income tax, the j
Page 62 and 63: May 2005 The Innocent Spouse Centra
Page 64 and 65: 2005-40-137 2005-10-138 2005-30-140
Page 66 and 67: 2005-20-143 The Computer Security I
Page 68 and 69: Reference to Statutory Coverage Fil
Page 70 and 71: Reference to Statutory Coverage Dis
Page 72 and 73: "There is nothing sinister in so ar
Page 74 and 75: "The hardest thing in the world to
Page 76 and 77: Report of Employee Misconduct for t
Page 78: Summary of Substantiated I.R.C. §
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