The report said IRS has taken some actions to evaluate the
effectiveness of Section 1203, but that it “has not yet
developed a full set of goals and measures for evaluating
the process.”
Further, IRS has yet to measure the effects of Section 1203
on enforcement programs, according to GAO.
It said IRS officials stated that they believe Section 1203
could have a “chilling effect on enforcement, ” and that
they stressed the importance of measuring its effects.
IRS plans to measure employee willingness to take action
under Section 1203 with an agency-wide survey beginning
with enforcement employees responsible for contacting small
business owners and self-employed taxpayers, said GAO.
However, it said IRS officials were concerned about the
effectiveness of conducting surveys, given the time and
effort needed as well as the relatively few allegations
involving contacts with taxpayers in recent years.
IRS is considering getting input on Section 1203 through
focus groups, and officials said that pending the completion
of the 2004 survey, they would decide whether to continue
the survey, how often, and if IRS employees should be
included in it, said GAO.
