IRS' Security Program Requires Improvements To Protect Confidentiality of Income Tax Information
GGD-77-44: Published: Jul 11, 1977. Publicly Released: Jul 11, 1977.
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The Internal Revenue Service (IRS) designed a security program to protect the confidentiality of tax data under its control. However, weaknesses in carrying out the program are widespread, and some essential procedures and controls are totally lacking.
Inadequate controls over computer operations afforded IRS employees and others many opportunities to unlawfully disclose tax data. Computer programmers could easily run an unauthorized program or make an unauthorized program change without detection. Controls were exercised inadequately over the IRS primary computerized data retrieval system. Employees were able to get unneeded tax data because IRS was not enforcing its policy of limiting employee access to only that data needed to perform official duties. IRS employees were also able to get unneeded tax data due to equipment shortages. There is the potential for unauthorized tax data disclosure due to IRS methods for assessing the integrity of employees and others having access to its facilities. Although the facility's physical features and guard services were adequate to deter general access by unauthorized persons to IRS facilities, other aspects of physical security were weak and precluded maximum protection of tax data. Thirty-two recommendations designed to correct specific weaknesses were made by GAO. IRS agreed with most of the recommendations.
Jan 14, 2021
Tax Administration:
Better Coordination Could Improve IRS's Use of Third-Party Information Reporting to Help Reduce the Tax GapGAO-21-102: Published: Dec 15, 2020. Publicly Released: Jan 14, 2021.
Nov 18, 2020
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IRS Reorganization:
Planning Addressed Key Reform Practices, but Goals and Measures for the Plan Have Not Been FinalizedGAO-21-18: Published: Oct 19, 2020. Publicly Released: Nov 18, 2020.
Nov 9, 2020
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Opportunity Zones:
Improved Oversight Needed to Evaluate Tax Expenditure PerformanceGAO-21-30: Published: Oct 8, 2020. Publicly Released: Nov 9, 2020.
Oct 19, 2020
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Tax Administration:
Opportunities Exist to Improve Oversight of Hospitals' Tax-Exempt StatusGAO-20-679: Published: Sep 17, 2020. Publicly Released: Oct 19, 2020.
Sep 23, 2020
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Taxpayer Service:
IRS Could Improve the Taxpayer Experience by Using Better Service Performance MeasuresGAO-20-656: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Aug 31, 2020
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Abusive Tax Schemes:
Offshore Insurance Products and Associated Compliance RisksGAO-20-589: Published: Jul 30, 2020. Publicly Released: Aug 31, 2020.
Jun 29, 2020
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Taxpayer Compliance:
More Income Reporting Needed for Taxpayers Working through Online PlatformsGAO-20-366: Published: May 28, 2020. Publicly Released: Jun 29, 2020.
Jun 16, 2020
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Tax Exempt Organizations:
IRS Increasingly Uses Data in Examination Selection, but Could Further Improve Selection ProcessesGAO-20-454: Published: Jun 16, 2020. Publicly Released: Jun 16, 2020.
May 1, 2020
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Management Report:
Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial ReportingGAO-20-480R: Published: May 1, 2020. Publicly Released: May 1, 2020.
Apr 30, 2020
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Priority Open Recommendations:
Internal Revenue ServiceGAO-20-548PR: Published: Apr 23, 2020. Publicly Released: Apr 30, 2020.
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