The administration in its recent budget proposal asked Congress to drop two “deadly sins” in particular: one involving an employee who fails to file a tax return for which a refund is due and one involving allegations of wrongful conduct by one agency employee against another. Meanwhile, it recommended adding to the list the unauthorized inspection of returns or return information, although the IRS commissioner would have authority to decide whether mitigating factors support a lesser penalty. The administration first made similar proposals last year as part of a set of initiatives by the IRS’s parent agency, the Treasury Department.