Treasury: Preventing Unauthorized Disclosures, Case Documentation Issues in Trust Fund Penalty Cases (IRC §6672)

Audit initiated to determine whether the Independent Office of Appeals (Appeals) Trust Fund Recovery Penalty (TFRP) cases were processed according to IRS criteria and whether Appeals decisions on cases were adequately documented, the Treasury Inspector General for Tax Administration (TIGTA) released August 17. TIGTA found that Appeals generally complied with IRS criteria when processing TFRP protests for the fiscal year 2018. However, Appeals personnel did not follow IRS criteria for 31 of 125 TFRP protests TIGTA sampled. TIGTA made five recommendations to the Chief, Independent Office of Appeals, to improve the processing of Appeals TFRP cases, which include that Appeals ...