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As of February 1, 2023, there are 4825 open recommendations that still need to be addressed. 464 of these are priority recommendations, those that we believe warrant priority attention. Learn more about our priority designation on our Recommendations page.

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1 - 7 of 7 Recommendations, including 0 Priority Recommendations

Taxpayer Advocate Service: Opportunities Exist to Improve Reports to Congress

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7 Open Recommendations
Agency Recommendation Status
Office of the Taxpayer Advocate The National Taxpayer Advocate should clearly identify TAS's objectives for the upcoming fiscal year in its objectives report. This should include clearly linking objectives to TAS's planned activities. (Recommendation 1)
Open

The Taxpayer Advocate Service (TAS) agreed with this recommendation. In its Fiscal Year 2022 Objectives Report to Congress, TAS added clear and consistent labels to more easily identify TAS's objectives and the planned activities that support those objectives. We will continue to monitor TAS's implementation of this recommendation and others related to improving TAS's Objectives Report. As of August 2022, we are reviewing TAS's Fiscal Year 2023 Objectives Report and will follow-up with TAS as needed.

Office of the Taxpayer Advocate The National Taxpayer Advocate should define measurable outcomes for TAS's objectives. This may involve aligning TAS's existing performance goals with its objectives, and where gaps may exist, developing new performance goals. (Recommendation 2)
Open

The Taxpayer Advocate Service (TAS) agreed with this recommendation. However, TAS noted it may face difficulties defining systemic advocacy outcomes that can be directly measured. As stated in our report, clearly aligning activities and related measures to objectives will enable TAS to better understand how its activities contribute to the outcomes it seeks to achieve. Although TAS may not have direct control over those outcomes, such information could help TAS leadership make more informed decisions about actions that could lead to further progress toward those outcomes. At the start of

Office of the Taxpayer Advocate The National Taxpayer Advocate should expand TAS's reporting beyond planned activities to include the actual results it achieved through those activities. This performance reporting should include information to help assess progress toward objectives, including full-year performance data and trend information from past years. (Recommendation 3)
Open

The Taxpayer Advocate Service (TAS) agreed with this recommendation. Beginning with the 2022 National Taxpayer Advocate Annual Report to Congress, TAS plans to include performance reporting for fiscal year 2022 and prior years and continue this practice in future Annual Reports. As of August 2022, we continue to monitor TAS's implementation of this recommendation. We plan to review TAS's forthcoming 2022 Annual Report when published in Winter 2023 and will continue to follow up with TAS as needed.

Office of the Taxpayer Advocate The National Taxpayer Advocate should consult with congressional stakeholders—at least once every 2 years—and other relevant stakeholders to obtain input on TAS's goals and measures and better understand stakeholders' information needs. (Recommendation 4)
Open

The Taxpayer Advocate Service (TAS) agreed with this recommendation. We will continue to monitor TAS's implementation of this recommendation. As of August 2022, we are reviewing information related to TAS's goals and measures and will follow-up with TAS to obtain additional information about their consultations to obtain stakeholder input.

Office of the Taxpayer Advocate The National Taxpayer Advocate should publish updates on the inventory of IRS's actions taken, partially taken, or not taken in response to recommendations made in the most serious problems section of TAS's annual report. Updates should include how long those actions have remained on the inventory as partially taken and not yet taken, as well as planned completion dates. Updates should also be discussed as part of TAS's annual report. (Recommendation 5)
Open – Partially Addressed

The Taxpayer Advocate Service (TAS) agreed with this recommendation. TAS has published online information on the status of IRS actions in response to its administrative recommendations from TAS's 2017 to 2021 Annual Reports. The online recommendation status tracker includes IRS's responses to TAS's recommendations, the extent to which IRS adopted the recommendations, updates on corrective actions, and the due date for action on open recommendations. Recommendations can be sorted by annual report year and open/closed status to determine how long actions have been on the inventory. As of August

Office of the Taxpayer Advocate The National Taxpayer Advocate should better identify in TAS's annual report what statistical data and sections of the report were or were not included in IRS's review. This should include a discussion of whether IRS found the information it reviewed to be valid or methodologically sound. (Recommendation 6)
Open

The Taxpayer Advocate Service (TAS) agreed with this recommendation. As of August 2022, we continue to monitor TAS's implementation of this recommendation. We will review TAS's 2021 Annual report as well as its forthcoming 2022 Annual Report to be published in Winter 2023. We will follow up with TAS as needed to determine how its Annual Reports clearly identify what data IRS reviewed or the results of IRS's review in accordance with statutory requirements.

Office of the Taxpayer Advocate The National Taxpayer Advocate should update TAS guidance to reflect TAS's current procedures for reviewing annual report sections' statistical data with IRS. (Recommendation 7)
Open

The Taxpayer Advocate Service (TAS) agreed with this recommendation. In preparation for its upcoming Annual Report, TAS planned to update the Internal Revenue Manual and its Process Guide for the Annual Reports to Congress to reflect TAS's procedures for IRS's review of statistical data for the annual report. As of August 2022, we are reviewing information TAS provided to determine whether it has fully implemented this recommendation by documenting necessary steps to help ensure the reliability and accuracy of statistical information reported in its Annual Reports.

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