Treasury Inspector General for Tax Administration 

Program Summary by Budget Activity 

Dollars in Thousands 

 FY 2020 FY 2021 FY 2022 FY 2021 to FY 2022 

Budget Activity Operating Plan Enacted Request $ Change % Change 

Audit $66,260 $64,851 $65,216 $365 0.56% 

Investigations $103,990 $105,399 $110,546 $5,147 4.88% 

Subtotal, TIGTA $170,250 $170,250 $175,762 $5,512 3.24% 

Offsetting Collections - Reimbursable $624 $700 $700 $0 0.00% 

Recovery from Prior Years $220 $0 $0 $0 NA 

Unobligated Balances Brought Forward $5,012 $3,729 $5,000 $1,271 34.08% 

Total Program Operating Level $5,856 $4,429 $5,700 $1,271 28.70% 

Direct FTE 731 760 760 0 0.00% 

Reimbursable FTE 2 2 2 0 0.00% 

Total Full-time Equivalents (FTE) 733 762 762 0 0.00% 

Note: FY 2020 FTE & Other Resources are Actual 

In FY 2021, $8M in additional appropriated resources were provided in the American Rescue Plan Act of 2021 that are not reflected above. 

Summary 

The Treasury Inspector General for Tax Administration’s (TIGTA) Fiscal Year (FY) 2022 budget 

request of $175,762,000 represents an increase of 3.24 percent above its FY 2021 enacted budget. 

These resources will fund critical audit, investigative, and inspection and evaluation services to 

protect the integrity of the Nation’s system of tax administration. 

TIGTA’s vision is to “maintain a highly skilled, proactive, and diverse Inspector General 

organization dedicated to working in a collaborative environment with key stakeholders to foster 

and promote fair tax administration.” TIGTA will provide oversight in a number of critical areas in 

FY 2022 including: 

 Identifying opportunities to improve the administration of the Nation’s tax laws, improve tax 

compliance, and achieve program efficiencies and cost savings; 

 Overseeing the Internal Revenue Service’s (IRS) efforts to implement tax law changes; 

 Continuing to assess the IRS’s efforts to implement tax provisions, distribute Economic Impact 

Payments and other fast and direct relief pursuant to the Coronavirus Aid, Relief, and Economic 

Security Act, Division N of the Consolidated Appropriations Act, 2021, and the American 

Rescue Plan Act of 2021; 

 Assessing the IRS’s efforts to address tax-related identity theft; 

 Mitigating security risks affecting taxpayer data, tax systems, and IRS employees; 

 Protecting the integrity of the IRS by effectively investigating individuals and groups who 

victimize senior citizens, other vulnerable Americans and the international IRS impersonation 

scam that has impacted more than 2.5 million Americans; 

 Conducting advanced analytics and innovative approaches to help prevent and detect the flow 

of dollars fraudulently obtained by criminals; 
 Enhancing taxpayer confidence in electronic Federal tax systems through investigation and 

prosecution of cyber criminals engaged in attacks against, and manipulation of, IRS taxpayer 

service portals as well as the IRS network; 

 Improving the integrity of IRS operations by detecting and deterring waste, fraud, abuse, and 

misconduct, including the unauthorized disclosure of confidential taxpayer information by IRS 

employees; and 

 Conducting comprehensive audits, inspections and evaluations that provide recommendations 

for achieving monetary benefits, addressing erroneous and improper payments, and enhancing 

the service the IRS provides to taxpayers. 

TIGTA conducts audits that advise the public, Congress, the Secretary of the Treasury, and IRS 

management of high-risk issues, problems, and deficiencies related to the administration of IRS 

programs and operations. TIGTA’s administrative and criminal investigations ensure the integrity 

of IRS employees, protect the IRS and its employees, and help the IRS protect and secure taxpayer 

data. TIGTA’s Office of Inspections and Evaluations provides responsive, timely, and costeffective inspections and evaluations of challenging areas in IRS programs. TIGTA’s oversight is 

essential to the efficiency and fairness of the IRS’s tax administration system. TIGTA ensures that 

taxpayers can have confidence that the IRS collects more than $3.5 trillion in tax revenue in an 

effective and efficient manner. 

In accordance with the Government Performance and Results Act Modernization Act (GPRAMA) of 

2010, the Department of the Treasury is currently developing the FY 2022 – 2026 Departmental 

Strategic Plan. The Strategic Plan is scheduled for publication in 2022. The Annual Performance 

Plan will be updated in the FY 2023 President’s Budget to reflect new Departmental strategic goals 

and objectives. TIGTA will publish a component plan that aligns bureau activities and priorities to 

the Department’s by early spring 2022.

Budget Highlights 

Dollars in Thousands 

FTE Amount 

FY 2021 Operating Plan 760 $170,250 

Changes to Base: 

Maintaining Current Levels (MCLs): 0 $5,300 

Pay Annualization (1.0% average pay raise) 0 $349 

Pay Raise (2.7% average pay raise) 0 $3,165 

FERS Contribution Increase 0 $1,177 

Non-Pay 0 $609 

Subtotal Changes to Base 0 $5,300 

FY 2022 Current Services 760 $175,550 

Program Changes: 

Program Increases: 0 $212 

Electric Vehicles and Associated Infrastructure 0 $212 

FY 2022 President's Budget Request 760 $175,762 
Budget Adjustments 

Maintaining Current Levels.....................................................+$5,300,000 / +0 FTE 

Pay Annualization (1.0%) +$349,000 / +0 FTE 

Funds are requested for annualization of the January 2021 1.0% average pay raise.

Pay Raise (2.7% in 2022) +$3,165,000 / +0 FTE 

Funds are requested for a 2.7% average pay raise in January 2022. 

FERS Contribution Increase +$1,177,000 / +0 FTE 

Funds are requested for the Federal Employee Retirement System (FERS) contribution rates 

effective FY 2022. 

Non-Pay +$609,000 / +0 FTE 

Funds are requested for non-labor expenses such as travel, contracts, rent, supplies, and 

equipment. 

Program Increases................................................................... +$212,000 / +0 FTE 

Electric Vehicles and Associated Infrastructure +$212,000 / +0 FTE 

For FY 2022, TIGTA requests $212,000 to fund the eventual full conversion of its fleet to EV. 

A portion of this amount will be allocated to support the purchase, installation, maintenance, and/or 

upgrade of infrastructure required to maintain an EV fleet management program. Currently, 

TIGTA has a total of 272 leased vehicles in its fleet, of which one is an EV. TIGTA owns an 

additional six vehicles that are used for communications and surveillance. 

Legislative Proposals 

TIGTA has no legislative proposals. 

Performance Highlights 

 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 

Budget Activity Performance Measure Actual Actual Actual Target Target 

Audit Percentage of Audit Products Delivered When Promised 

to Stakeholders 81 84 79 70 70 

Audit Percentage of Recommendations Made That Have Been 

Implemented 85 83 86 85 DISC 

Audit Percentage of New Audit Reports with Recommendations 

to Improve Tax Administration N/A N/A N/A B 70 

Investigations Percentage of Closed Investigations Resulting in a 

Criminal, Administrative, or Law Enforcement Action 89 91 92 85 85 

Key: DISC - Discontinued; B - Baseline 

Audit is performing more online auditing of the IRS's implementation of tax laws with immediate corrective action versus formal recommendations. 

Description of Performance 

 For FY 2020, the Office of Audit (OA) issued 75 audit reports and other products identifying 

approximately $17.3 billion in potential financial benefits. 

 For FY 2020, the actual Percentage of Audit Products Delivered When Promised to 

Stakeholders was 79 percent. TIGTA exceeded the full-year target by nine percentage points. 
 For FY 2022, OA’s performance targets are 70 percent of Audit Products Delivered When 

Promised to Stakeholders and 70 percent of New Audit Reports with Recommendations to 

Improve Tax Administration. 

 During FY 2020, TIGTA initiated 58 proactive investigative initiatives to detect systemic 

weaknesses or potential IRS program vulnerabilities. TIGTA processed 6,694 complaints, 

opened 2,580 investigations, and closed 2,380 investigations in FY 2020. During this period, 

TIGTA referred 835 cases of employee misconduct to the IRS for action and 132 cases, of 

various types of investigations, were accepted for criminal prosecution. 

 For FY 2020, the Percentage of Closed Investigations Resulting in a Criminal, Administrative, 

or Law Enforcement Action was 92 percent, which exceeded the full-year target of 81 percent 

by 11 percentage points. Each result on average required 297.7 hours of work to accomplish. 

The Office of Investigations (OI) exceeded the FY 2020 performance measure as a result of the 

hard work of experienced executives, managers, and special agents. 

 For FY 2022, OI’s performance target will remain at 85 percent. TIGTA’s OI will continue to 

provide the IRS with the investigative coverage and information necessary to improve the 

integrity of IRS operations and mitigate threats against its employees, facilities, and data 

systems. In addition, OI will maintain the availability of highly trained personnel to address the 

significant vulnerabilities of taxpayer and IRS data and effectively combat the compromising of 

IRS computer systems in the expanding digital environment of Federal tax administration, 

which will contribute to maintaining the public’s confidence in the safe, fair, and effective 

administration of the Nation’s Federal tax system.