The IRS isn’t allowed to evaluate its enforcement employees by using any record of tax enforcement results (ROTERs) and certain other factors. In a recent audit, the Treasury Inspector General for Tax Administration (TIGTA) examined whether the IRS complied with the requirements. The IRS defines ROTERs as data, statistics, compilations of information, or other numerical or quantitative recording of the tax enforcement result reached in one or more cases. TIGTA found instances of noncompliance in meeting the requirements. TIGTA recommended the IRS discuss the violations and noncompliance with managers and employees to ensure they understand the law. To read the audit: https://bit.ly/49q7Bjs
Our Blog 