Tax Administration:

IRS' Data on Its Investigations of Employee Misconduct

GGD-89-13: Published: Nov 18, 1988. Publicly Released: Dec 21, 1988.

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Pursuant to a congressional request, GAO analyzed data from the Internal Revenue Service's (IRS) Internal Security Management Information System (ISMIS) to determine the: (1) nature and results of IRS investigations of alleged employee misconduct; and (2) extent to which coding errors existed in the system.

GAO found that ISMIS was of limited value in characterizing the nature and results of IRS investigations due to the extensive number of missing or invalid codes in such areas as employee locations and offices, allegation sources, violation types, administrative actions taken, and criminal prosecution referrals and results. GAO also found that IRS: (1) has not used ISMIS data for making operational decisions about budgets, assignments, or plans because of system reliability problems; and (2) plans to implement a new system in fiscal year 1989 which will have validity checks to ensure input of accurate and complete data.

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