In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) General Enforcement Program (GEP), focusing on the: (1) amount of civil tax assessed and collected; and (2) IRS process for referring completed cases for civil action.
Recommendations for Executive Action
|Internal Revenue Service||1. To better protect the collection of tax revenues on completed criminal prosecution cases, the Commissioner of Internal Revenue should establish appropriate internal control mechanisms in the Criminal Investigation Division to better ensure prompt notification to the Office of the Chief Counsel about actions taken on criminal prosecution cases and about delays in the issuance of closing memoranda to authorize civil action on criminal prosecution cases.|
|Office of the Chief Counsel||2. To better protect the collection of tax revenues on completed criminal prosecution cases, the Chief Counsel, IRS, should establish controls to better ensure timely authorization of civil action by promptly issuing closing memoranda on completed criminal prosecution cases.|