The OA will follow security guidelines contained in TIGTA Manual Section (500)-150.5 regarding SBU information transmitted by e-mail. The OA must send SBU documents to the IRS via secured or encrypted e-mail. If TIGTA receives a request for any audit report designated SBU, the Disclosure Branch within the Office of Chief Counsel will contact the OMP to obtain the OA’s review and disclosure recommendations. Requests for copies of SBU reports within TIGTA must be made by the Director of the requesting employee to the Director who issued the report. A business reason must be provided to obtain a SBU report because internal requestors must have a to know” the contents of the report. The issuing Director “need may provide a copy of the report if the need is justified. SBU reports must be encrypted when sent in e-mails. See Sections and for preparing OMS documents for SBU reports. See , Preparing Reports, for requirements for encrypting and transmitting SBU reports within TIGTA. Also see the checklist item on SBU reports in the procedures for preparing the required Audit Report Disclosure Checklist contained in . 90.20 Reports Using the Microsoft Office PowerPoint Template. The PowerPoint report format should be used when the topic and results lend themselves to a less formal presentation of the audit issues and recommendations. These situations include: Audits such as those for the filing season or modernization initiatives. Audits with a limited scope. Repeat audits such as those for periodic reviews of Taxpayer Assistance Centers or statutorily required audits. Audits where there is an immediate need to report issues to IRS management. The PowerPoint report format must be approved by the DIGA. The normal GAGAS and OA reporting standards apply to reports using the PowerPoint format. This format may be used for SBU reports, follow-up reports, and internal peer review reports. The normal audit report template should be used to present audit results that are technical and/or sensitive in nature and considered highly visible. The PowerPoint template/presentation can be used when briefing IRS management on the audit results and recommendations. When requesting a formal response from IRS management, a draft report package will need to be prepared. To prepare a draft report package, a transmittal should be prepared according to the current draft report standards, a Highlights page should be prepared, and the PowerPoint presentation should be included as the report body.
The OA will follow security guidelines contained in TIGTA Manual Section (500)-150.5 regarding SBU information transmitted by e-mail. The OA must send SBU documents to the IRS via secured or encrypted e-mail. If TIGTA receives a request for any audit report designated SBU, the Disclosure Branch within the Office of Chief Counsel will contact the OMP to obtain the OA’s review and disclosure recommendations. Requests for copies of SBU reports within TIGTA must be made by the Director of the requesting employee to the Director who issued the report. A business reason must be provided to obtain a SBU report because internal requestors must have a “need to know” the contents of the report. The issuing Director may provide a copy of the report if the need is justified. SBU reports must be encrypted when sent in e-mails. See Sections and for preparing OMS documents for SBU reports. See , Preparing Reports, for requirements for encrypting and transmitting SBU reports within TIGTA. Also see the checklist item on SBU reports in the procedures for preparing the required Audit Report Disclosure Checklist contained in . 90.20 Reports Using the Microsoft Office PowerPoint Template. The PowerPoint report format should be used when the topic and results lend themselves to a less formal presentation of the audit issues and recommendations. These situations include: Audits such as those for the filing season or modernization initiatives. Audits with a limited scope. Repeat audits such as those for periodic reviews of Taxpayer Assistance Centers or statutorily required audits. Audits where there is an immediate need to report issues to IRS management. The PowerPoint report format must be approved by the DIGA. The normal GAGAS and OA reporting standards apply to reports using the PowerPoint format. This format may be used for SBU reports, follow-up reports, and internal peer review reports. The normal audit report template should be used to present audit results that are technical and/or sensitive in nature and considered highly visible. The PowerPoint template/presentation can be used when briefing IRS management on the audit results and recommendations. When requesting a formal response from IRS management, a draft report package will need to be prepared. To prepare a draft report package, a transmittal should be prepared according to the current draft report standards, a Highlights page should be prepared, and the PowerPoint presentation should be included as the report body.