--TIGTA REPORT RE. DIRECTLY CONTACTING T/PS-- Hot off the presses, heres the TIGTA report, which I believe is a mandatory annual (required as part of RRA 98) audit of how well IRS adheres to a taxpayers right to representation. Ive been hearing some murmuring recently: a) some revenue agents have been particularly insistent on speaking directly to represented taxpayers; and, b) when an EA reminds the RA that the taxpayer is represented and that all requests for information should come through him/her, IRS is issuing a summons directly to the taxpayer. This is probably the money quote from the audit (you guys might disagree, but I throw it out there for consideration): As reported in prior years, neither we nor the Internal Revenue Service (IRS) know with any degree of certainty how well the IRS is complying with Internal Revenue Code (I.R.C.) Sections (§§) 7521(b)(2) and (c) (hereafter referred to as the direct contact provisions) because its management information systems are not capable of identifying situations in which a taxpayer is denied the right to appropriate representation. The Treasury Inspector General for Tax Administration’s (TIGTA) Office of Investigations receives and investigates taxpayer complaints that allege IRS employees bypassed taxpayer representatives and contacted taxpayers directly. These investigations are tracked by the Office of Investigations on the Performance and Results Information System. During Fiscal Year 2013, the Office of Investigations closed eight direct contact complaints involving IRS employees, of which three were counseled for their actions by IRS management officials. What are you guys seeing?
Posted on: Tue, 23 Sep 2014 16:16:10 +0000
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