certification of whether the Secretary is complying with the requirements of I.R.C. § 6103(e)(8) to disclose information to an individual filing a joint return on collection activity involving the other individual filing the return. Extensions of Statute of Limitations The TIGTA shall include in one of the – semiannual reports (i.e., annually) information regarding extensions of the statute of limitations for assessment of tax under I.R.C. § 6501 and the provision of notice to taxpayers regarding requests for such extensions. Employee Misconduct and Employee Terminations and Mitigations The TIGTA – shall include in each semiannual report the following information: The number of taxpayer complaints during the reporting period. The number of employee misconduct and taxpayer abuse “serious” allegations received by the IRS or the Treasury Inspector General for Tax Administration during the period from taxpayers, IRS employees, and other sources. A summary of the status of such complaints and allegations. A summary of the disposition of such complaints and allegations, including the outcome of any Department of Justice action and any monies paid as a settlement of such complaints and allegations. Additionally, the TIGTA must include in the annual report any termination or mitigation under RRA 98 § 1203. Denial of Requests for Information on the Basis of the Freedom of Information Act or I.R.C. § 6103 - The TIGTA shall conduct periodic audits of a statistically valid sample of the total number of determinations made by the IRS to deny written requests to disclose information on the basis of the Denial of Requests for Information on the Basis of the Freedom of Information Act or I.R.C. § 6103. The TIGTA shall include in one of the semiannual reports (i.e., annually) information regarding the improper denial of requests for information from the IRS identified during these periodic audits. Fair Debt Collection Provision The TIGTA shall include in one of the – semiannual reports (i.e., annually) information regarding any administrative or civil actions with respect to violations of the fair debt collection provisions of I.R.C. § 6304, including a summary of: Such actions initiated since the date of the last report.
certification of whether the Secretary is complying with the requirements of I.R.C. § 6103(e)(8) to disclose information to an individual filing a joint return on collection activity involving the other individual filing the return. Extensions of Statute of Limitations – The TIGTA shall include in one of the semiannual reports (i.e., annually) information regarding extensions of the statute of limitations for assessment of tax under I.R.C. § 6501 and the provision of notice to taxpayers regarding requests for such extensions. Employee Misconduct and Employee Terminations and Mitigations – The TIGTA shall include in each semiannual report the following information: The number of taxpayer complaints during the reporting period. The number of “serious” employee misconduct and taxpayer abuse allegations received by the IRS or the Treasury Inspector General for Tax Administration during the period from taxpayers, IRS employees, and other sources. A summary of the status of such complaints and allegations. A summary of the disposition of such complaints and allegations, including the outcome of any Department of Justice action and any monies paid as a settlement of such complaints and allegations. Additionally, the TIGTA must include in the annual report any termination or mitigation under RRA 98 § 1203. Denial of Requests for Information on the Basis of the Freedom of Information Act or I.R.C. § 6103 - The TIGTA shall conduct periodic audits of a statistically valid sample of the total number of determinations made by the IRS to deny written requests to disclose information on the basis of the Denial of Requests for Information on the Basis of the Freedom of Information Act or I.R.C. § 6103. The TIGTA shall include in one of the semiannual reports (i.e., annually) information regarding the improper denial of requests for information from the IRS identified during these periodic audits. Fair Debt Collection Provision – The TIGTA shall include in one of the semiannual reports (i.e., annually) information regarding any administrative or civil actions with respect to violations of the fair debt collection provisions of I.R.C. § 6304, including a summary of: Such actions initiated since the date of the last report.
chapter300-40.docx