Direct contact is prohibited if the IRS knows the taxpayer has legal representation. Image: AevanStock/Shutterstock.com
The IRS has not developed a system to identify violations by its employees of restrictions on direct contact with taxpayers who have representation, an inspector general audit has said.
The review focused on compliance with provisions of the tax code that provide taxpayers the right to representation during interviews with the IRS and prohibit direct IRS contact of a taxpayer if it knows the taxpayer is represented. In a sample of 132 small businesses and self-employed persons who had collection actions documented in case history narratives by revenue officers in a nine-month period, it found eight cases in which revenue officers did not comply with provisions pertaining to direct contact provisions and the right to fair collection practices.
Further, in a review of 129 instances of direct contact in a database, “there were 48 taxpayers for whom the IRS did not comply with the law regarding the right to representation.” While IRS procedures require the reporting of potential fair tax collection practices violations to a labor relations specialist for investigation, that was not done, it added.
The IG said it further “concluded that the IRS has significant gaps in both its reporting of potential employee misconduct and in disciplining employees for potential taxpayer violations” and that “training for new revenue officers does not have case scenarios to show the variety of ways taxpayers may ask to consult with a representative.”
It said management agreed with recommendations to strengthen controls, training and reporting on those taxpayer protections.
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