‘An Inspector General Like No Other’

 Treasury Inspector General 

 for Tax Administration 

Strategic Plan 

Fiscal Years 2009 - 2014 
Table of Contents 

TIGTA Vision .................................................................................................. 1

TIGTA Mission ............................................................................................... 1 

TIGTA Core Values ........................................................................................ 1 

TIGTA’s Priorities........................................................................................... 2 

Statutory Requirements ................................................................................ 3 

Organizational Structure .............................................................................. 5 

Strategic Planning Process .......................................................................... 7 

General Goals, Objectives and Strategies .................................................. 12 

Goal 1. Promote the Economy, Efficiency and Effectiveness ................... 12 

 of Tax Administration 

Goal 2. Protect the Integrity of Tax Administration ................................... 14

Goal 3. Be an Organization that Values Its People .................................... 15

Appendix I ...................................................................................................... 18 

 Link Between Treasury Strategic Goals and Objectives and 

 TIGTA Strategic Goal and Performance Measures 

Appendix II ..................................................................................................... 19

 Definitions of Performance Measures 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

1

 

TIGTA’s Vision 

To maintain a highly skilled proactive and diverse Inspector General 

organization with a record of protecting and promoting fair tax administration. 

TIGTA’s Mission 

Provide integrated audit, investigative, and inspection and evaluation services 

that promote economy, efficiency, and integrity in the administration of the 

Internal Revenue laws. 

TIGTA’s Core Values • Integrity – Maintain the highest professional standards of independence, 

objectivity and operational excellence in pursuit of TIGTA’s mission. 

• Organizational Innovation – Model advanced practices in organizational 

structure, audit, investigative, and inspection and evaluation methodology 

through adoption of cutting edge information technology. 

• Value Employees – Respect employees’ dignity, contributions, work-life 

balance, and recognize diversity as fundamental to the strength of our 

organization. 

• Commitment to Community – Establish and maintain collaborative and 

professional relationships with other government and non-governmental 

stakeholders. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

2 

 

 TIGTA’s Priorities 

Adapting to the Internal Revenue Service’s (IRS) continuously evolving operations 

and mitigating intensified risks associated with modernization, security, addressing 

the Tax Gap, and human capital challenges facing the IRS. 

 

 

Responding to threats and attacks against IRS employees, property, and sensitive 

information. 

 

 

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

abuse, or misconduct by IRS employees. 

 

 

Conducting comprehensive audits, inspections, and evaluations that include 

recommendations for monetary benefits and enhancing IRS’s service to taxpayers. 

 

 

Informing the American people, Congress, and the Secretary of the Treasury of 

problems and progress made to resolve them. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

3

Statutory Requirements 

his Strategic Plan provides a framework for the work of the Treasury Inspector 

General for Tax Administration (TIGTA) as mandated by the Inspector General Act 

of 1978, as amended; and the Internal Revenue Service Restructuring and Reform 

Act of 1998 (RRA 98).

Mandates of the IG Act of 1978, as amended 

• Provide policy direction and conduct, supervise, and coordinate audits and 

investigations relating to IRS programs and operations. 

• Review existing and proposed legislation and regulations relating to IRS 

programs and operations and make recommendations concerning the impact of 

such legislation or regulations. 

• Promote economy and efficiency in the administration of the tax laws. 

• Prevent and detect fraud and abuse in IRS programs and operations including 

protection of IRS resources and employees from external threats to tax 

administration. 

• Inform the Secretary of the Treasury and Congress of problems and deficiencies 

identified and of the progress made in resolving them. 

• Report potential criminal violations directly to the Department of Justice. 

Mandates of RRA 98

RRA 98 imposes additional requirements on TIGTA in relation to reporting on 

specific IRS activities. These additional responsibilities include: 

• Evaluating compliance with 

− Section 1204 of RRA 98 on the use of enforcement statistics to evaluate IRS 

employees. 

− Restrictions on contacting taxpayers who have indicated that they prefer their 

representatives be contacted. 

− Procedures for filing a notice of a lien. 

− Procedures for seizures of property for collection of taxes, including 

procedures regarding levies. 

− Removal of the Illegal Tax Protestor designation. 

T 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

4 

• Reviewing and certifying whether the Secretary of the Treasury is complying with 

the requirements to disclose information on collection activity to an individual. 

• Providing information regarding extension of the statute of limitations for 

assessment and collection of tax and the provision of notice to taxpayers 

regarding requests for such extension. 

• Evaluating the adequacy and security of IRS technology. 

• Providing information on any termination or mitigation under 

Section 1203 of RRA 98. 

• Providing information regarding improper denial of requests for information from 

the IRS. 

• Providing information regarding any administrative or civil actions with respect to 

violations of the fair debt collection provisions of Section 6304 of the Internal 

Revenue Code. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

5

Organizational Structure 

IGTA provides independent oversight 

of Treasury Department matters 

involving IRS activities, the IRS 

Oversight Board, and the IRS Office of Chief 

Counsel. 

Although TIGTA is placed organizationally in 

Treasury’s Departmental Offices and reports 

to the Secretary of the Treasury and to 

Congress, TIGTA functions independently 

from the Departmental Offices and all other 

offices and bureaus within the Department. 

TIGTA’s work is devoted to all aspects of 

activity related to the Federal tax system as 

administered by the IRS. By identifying and 

addressing IRS’s management challenges, 

and the priorities of the Department of the 

Treasury, TIGTA protects the public’s 

confidence in the tax system. 

TIGTA’s organizational structure is 

comprised of five functional offices: the 

Office of Audit; the Office of Investigations; 

the Office of Inspections and Evaluations; the 

Office of Chief Counsel; and the Office of 

Mission Support. 

TIGTA conducts integrated audits, investigations, inspections, and evaluations designed 

to: 

• Promote the economy, efficiency, and effectiveness of tax administration; and 

• Protect the integrity of tax administration. 

T STATUTORY MANDATE 

• Protect against external attempts to 

corrupt or threaten IRS employees. 

• Provide policy direction and conduct, 

supervise, and coordinate audits and 

investigations related to IRS 

programs and operations. 

• Review existing and proposed 

legislation and regulations related to 

IRS programs and operations, and 

make recommendations concerning 

the impact of such legislation or 

regulations. 

• Promote economy and efficiency in 

the administration of tax laws. 

• Prevent and detect fraud and abuse 

in IRS programs and operations. 

• Inform the Secretary of the 

Treasury and Congress of 

problems and deficiencies identified 

and of the progress made in 

resolving them. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

6 

TIGTA ORGANIZATIONAL CHART 

Authorities 

TIGTA has all of the authorities granted under the Inspector General Act of 1978, as 

amended.1

 TIGTA has access to tax information in the performance of its tax 

administration responsibilities. Additionally, TIGTA has the sole authority to conduct an 

audit or investigation of the Internal Revenue Service Oversight Board and the Chief 

Counsel for the IRS. 

In addition, the IRS Restructuring and Reform Act of 19982

 amended the Inspector 

General Act of 1978 to give TIGTA statutory authority to carry firearms, execute and 

serve search and arrest warrants, serve subpoenas and summonses, and make arrests 

as set forth in Section 7608(b)(2) of the Internal Revenue Code (I.R.C.). 

 

1

 5 U.S.C.A. app. 3 (West Supp. 2008). 

2 Public Law No. 105-206, 112 Stat. 685 (codified as amended in scattered sections of 2 U.S.C., 5 U.S.C. app., 16 U.S.C., 19 

U.S.C., 22 U.S.C., 23 U.S.C., 26 I.R.C., 31 U.S.C. 38 U.S.C., and 49 U.S.C.). 

Inspector General 

Principal Deputy Inspector General 

Deputy Inspector 

General for Inspections 

and Evaluations 

Deputy Inspector 

General for Audit 

Deputy Inspector 

General for 

Investigations 

Chief Counsel 

Associate Inspector 

General for Mission 

Support 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

7

Strategic Planning Process 

he Government Performance and Results Act (GPRA) of 1993 requires Federal 

agencies to develop goals, objectives, related strategies and performance 

measures that gauge program results. GPRA also requires a description of the 

program evaluations used to establish or revise general goals and objectives. 

TIGTA’s strategic management process was led by the Inspector General and 

coordinated through the Office of Mission Support, Finance and Accountability 

(Accountability). A strategic planning team comprised of representatives from TIGTA’s 

five functions provided input to help ensure the Strategic Plan transparently crosscut all 

levels of the organization. Representatives from TIGTA’s Journey-Level Advisory 

Council (JAC) also participated in the planning process. The purpose of the JAC is to 

propose changes in operations and suggest ideas for the future direction of TIGTA. In 

addition to the IG Act, RRA 98, and GPRA, information was solicited and/or gathered 

from Congress, Council of the Inspector General on Integrity and Efficiency (CIGIE), 

Secretary of the Treasury, IRS Commissioner, IRS Oversight Board, TIGTA’s 

Semiannual Reports to Congress, TIGTA’s budget justifications, TIGTA’s Management 

and Performance Challenges Facing the Internal Revenue Service, and management 

information data from TIGTA’s five functions. 

Pertinent planning information was also gathered from an environmental scan that 

assessed trends in information technology; human capital management, including 

workforce demographics; the Federal budget environment; and the congressional and 

legislative environment. TIGTA identified which issues required monitoring and further 

assessment. In addition to forecasting those areas likely to affect TIGTA, we performed 

a SWOT (strengths, weaknesses, opportunities and threats) analysis to assess where 

we should direct our strategic emphasis. 

Accountability staff kept abreast of strategic planning issues and requirements by 

attending strategic planning training, particularly related to performance-budget 

integration and development of outcome-based measures using Logic modeling; 

coordinating with Treasury’s strategic planning efforts; seeking the Office of 

Management and Budget (OMB) feedback on TIGTA’s Strategic Plan’s 2003 – 2008

performance measures and reviewing elements of OMB’s Program Assessment Rating 

Tool (PART) in the strategic planning process; and consulting with other Federal agency 

counterparts. Guidance was also sought from TIGTA’s senior executive management. 

Additionally, Accountability worked closely with the functions to help ensure that the 

functions’ work supports TIGTA’s mission and vision and can also be linked back to 

individual staff performance. 

T 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

8 

TIGTA’s integrated audits and investigations functions analyzed their core work 

elements as part of the strategic planning process. The Office of Audit, as part of its 

annual audit planning efforts, uses a risk-assessment strategy within its core business 

areas. The Assistant Inspectors General for Audit advise the Deputy Inspector General 

for Audit on the major risks facing the IRS in their respective program areas and 

annually propose a national audit plan based on perceived risks, stakeholder concerns, 

and follow-up reviews of previously audited areas with significant control weaknesses. 

In addition, to keep apprised of operating conditions and emerging issues, the Office of 

Audit executives maintain liaison and working contact with applicable IRS executives, 

Department of the Treasury and Government Accountability Office officials, and 

congressional staffs. The Office of Investigations employs a Performance Model to 

ensure that its resources are appropriately focused on its core mission areas: employee 

integrity, employee and infrastructure security, and external attempts to corrupt tax 

administration. The newly created Office of Inspections and Evaluations maintains 

program flexibility so that it can rapidly respond to emerging issues. 

 

Availability of TIGTA’s Strategic Plan 

TIGTA’s Strategic Plan FY 2009 - 2014 will be posted on its internal and public Web 

sites and distributed within the IRS, Treasury, and the Congress. As part of the planning 

process, expectations related to the goals and objectives were regularly discussed with 

managers at all levels. Additionally, staff is kept informed of how their work supports 

TIGTA’s strategic direction through monthly performance charts posted to TIGTA’s 

intranet. 

Environmental Factors Affecting TIGTA’s 

Achievement of Its Strategic Goals 

A major part of the strategic planning process is to understand the environmental factors 

that can affect the short and long-term operational success of an organization. 

The Inspector General Reform Act of 20083 was designed to enhance the independence 

of the Inspectors General. The Act provided several significant fundamental reforms, 

including the authority for direct submission of budget requests to Congress and 

considering each Office of Inspector General to be a separate agency for purposes of 

applying certain provisions of Title 5, United States Code relating to personnel 

authorities. Additionally, the Act also removed a prohibition for TIGTA to provide 

physical security for IRS employees. 

Further, TIGTA established a separate Office of Inspections and Evaluations to provide 

an additional level of oversight that allows for flexibilities, leading to quicker and more 

direct evaluation of certain IRS activities when needed. 

 

3 Public Law No. 110-409, 122 Stat. 4302. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

9

IRS 

As an oversight function, the environment within which the IRS operates directly affects 

TIGTA. With a budget of $11.3 billion and approximately 100,000 employees, the IRS 

collects nearly $3 trillion annually to fund the Federal Government. This requires the 

processing of over 235 million tax returns, issuing nearly $295 billion in refunds, and 

assisting over 95 million taxpayers. The IRS must continually strive to accomplish these 

tasks while maintaining the highest level of integrity and assuring taxpayer privacy. The 

IRS also implements and enforces tax laws to ensure that all parts of the taxpaying 

public pay the proper amount of tax.4

 These present significant challenges and risks in 

daily operations. 

As described in Presidential Decision Directive NSC-63, IRS operations that fund the 

Federal Government are part of the Nation’s critical infrastructure. Degradation of the 

public’s trust in the tax system leading to a decline in voluntary compliance represents a 

potential risk to national security. 

As a result, TIGTA faces the challenge of adapting its oversight activities to address 

increasingly complex and high-risk issues associated with IRS operations. Some of 

these issues include detection and investigation of fraud and electronic crime such as 

phishing with the fraudulent use of the IRS name and/or symbols; procurement fraud; 

taxpayer privacy violations; and an increasing number of requests for IRS program 

reviews from Congress and other IRS stakeholders. Each of these areas presents 

significant challenges for TIGTA and the IRS. 

The IRS also faces significant management and performance challenges, as identified 

each year by TIGTA’s Office of Audit. Some of those challenges include: 

Modernization

The Business Systems Modernization Program is a complex effort to modernize 

IRS technology and related business processes. It involves integrating 

thousands of hardware and software components while replacing outdated 

technology and maintaining the current tax system. 

The IRS originally estimated that the Modernization Program would last up to 15 

years and incur contractor costs of approximately $8 billion.5

 The Program is in 

its 10th year and has received approximately $2.5 billion for contractor services, 

plus an additional $310 million for internal IRS costs. 

The Modernization Program and processes have not progressed enough to 

eliminate its material weakness designation, and further reductions in funding 

could jeopardize the program’s ability to deliver planned improvements. The 

 

4

 Statistics in this paragraph are from the IRS’s Data Book for FY 2007. 

5

 Treasury Inspector General for Tax Administration, Ref. No. 2008-20-129, Annual Assessment of the Business Systems 

Modernization Program (2008).
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

10 

Modernization Program will remain a high risk for the IRS and should continue to 

be considered a material weakness.

Security

Millions of taxpayers entrust the IRS with sensitive financial, personal, and other 

data that are processed by and stored on IRS computer systems. Reports of 

identity thefts from both the private and public sectors have heightened 

awareness of the need to protect these data. The risk that taxpayers’ identities 

could be stolen by exploiting security weaknesses in the IRS’s computer systems 

continues to increase, as does the risk that IRS computer operations could be 

disrupted. Internal factors (such as the increased connectivity of computer 

systems and increased use of portable laptop computers) and external factors 

(such as the volatile threat environment resulting from increased terrorist and 

hacker activity) require strong security controls. 

Deficiencies have been found in plans to: protect employees and visitors in IRS 

facilities; implement a clear command structure; and guide incident stabilization, 

assessment, and recovery efforts in the event of an emergency. We believe that 

in the event of an actual emergency such as a terrorist attack or natural disaster, 

these deficiencies could result in delays in ensuring employee and visitor safety 

and in beginning efforts to recover critical business processes, such as collecting 

tax revenue, processing tax refunds, and responding to taxpayer inquiries. 

Tax Compliance Initiatives

Another compelling challenge confronting the IRS is tax compliance. Tax 

compliance initiatives include the administration of tax regulations, collection of 

the correct amount of tax from businesses and individuals, and oversight of taxexempt and government entities. Increasing voluntary compliance and reducing 

the Tax Gap are currently the focus of many IRS initiatives. Nevertheless, the 

IRS is facing significant challenges in obtaining more complete and timely data, 

and developing the methods necessary to interpret the data. 

 

ADDITIONAL ENVIRONMENTAL FACTORS 

In charting TIGTA’s work over the next five years, the agency’s strategic plan also takes 

into account the forces that are likely to shape American society, the United States’ 

place in the world, and the role of the Federal Government. 

• The arrival in 2009 of a new administration, including a new Secretary of the 

Treasury and their executive leadership team will create a new environment in which 

TIGTA must operate. They will bring their own perspectives, priorities and initiatives 

which will impact the agency. 

• Emerging technology trends. The continuing evolution of Federal tax administration 

from a paper environment to an electronic environment will require TIGTA to refocus 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

11

its resources and the manner in which its work is performed. That, in turn, will drive 

the substantive skills developed within its workforce and the knowledge, skills, and 

abilities which will be targeted in those hired. 

• Workforce planning. In order to keep pace with the ongoing electronic 

transformation of Federal tax administration, TIGTA must ensure its current 

workforce acquires new skills. Additionally, as the existing workforce ages, TIGTA 

must attract new employees with the essential skills required to perform in this 

electronic environment. 

• Enactment of legislation that impacts the IG community as a whole and TIGTA in 

particular. 

• Public perception of the effectiveness of tax administration.

• Continued budgetary constraints. TIGTA continues to experience fiscal constraints, 

as funding levels have been limited amongst many Federal agencies. The lack of 

additional funding has reduced the number of full-time equivalent positions. 

Additionally, it has decreased the number of high-risk audits that can be conducted 

and the number of investigations that can be initiated, which address employee 

integrity, employee and infrastructure security, and external attempts to corrupt tax 

administration. 

• In this post-9/11 era, the continuing war on terrorism places increasing demands on 

TIGTA’s commitment of resources, despite the need to administer a national criminal 

intelligence program and the Threat and Assault and Armed Escort programs, 

necessary to ensure the continued safety of IRS personnel, facilities and 

infrastructure. 

Ongoing Program Evaluation 

Achievement of the strategic goals is assessed through monitoring of key performance 

measures. On a monthly basis, each function provides TIGTA’s Accountability office 

with data related to these goals. Accountability analyzes the data and compiles a 

monthly report that is used by the Inspector General and TIGTA managers to monitor 

and report on achievements related to performance goals. Additionally, select audit and 

investigative performance data are charted and posted to TIGTA’s internal Web site so 

that staff can review their function’s progress in meeting the annual performance goals. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

12 

General Goals, Objectives and 

Strategies 

Goal 1. Promote the Economy, Efficiency, and 

 Effectiveness of Tax Administration 

TIGTA’s integrated audits, investigations, inspections, and evaluations identify 

opportunities to improve administration of the Nation’s tax laws. TIGTA’s 

comprehensive, independent audits of IRS programs and operations focus on mandated 

reviews and on high-risk challenges facing the IRS. The audits address a variety of 

issues, including information technology; computer and employee security; tax 

compliance initiatives; performance and financial management; taxpayer protection and 

rights; tax return processing; customer service; human capital; and potential tax fraud. 

Recommendations result in cost savings, as well as other quantifiable impacts, such as 

protection of revenue and increased revenue. 

TIGTA undertakes investigative initiatives designed to protect the IRS against external 

threats that would impede the efficient and effective administration of its operations. 

These investigative initiatives identify individuals who espouse violence against IRS 

employees or who otherwise would pose a threat to the safety of IRS employees as they 

carry out their work. They also provide necessary information for IRS officials to make 

anticipatory or proactive operational decisions about potential terrorist attacks or other 

activities that would pose a threat to IRS systems and operations. 

The Office of Inspections and Evaluations complements the work of TIGTA’s audit and 

investigative functions and provides additional flexibilities and capabilities to meet its 

mission and address increasing requests for IRS program reviews from Congress and 

other IRS stakeholders. The scope of the group’s efforts ranges from answering 

congressional concerns to evaluating tax issues in regard to the IRS’s ability to 

administer the tax laws. The Office of Inspections and Evaluations provides TIGTA the 

ability to conduct in-depth evaluations of major IRS functions, activities, and programs. 

The following objective will be implemented to achieve this goal. 

OBJECTIVE 

Identify opportunities to increase the economy, efficiency, and effectiveness of IRS 

resources. 

• Develop and execute annual audit plans that effectively 

allocate audit resources to the highest risk and vulnerable 

 areas within the IRS as well as to statutory audits. 

STRATEGIES 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

13

• Conduct audits, inspections, and evaluations of IRS operations and programs. 

• Provide effective, useful, and timely information, conclusions and 

recommendations to IRS management. 

• Conduct timely reviews, investigations and/or answer inquiries requested by 

external and internal customers and stakeholders. 

• Conduct a comprehensive investigations program, focused on 

the core areas of employee integrity, employee and 

infrastructure security, and external attempts to physically or 

electronically corrupt tax administration that enables IRS to 

effectively administer internal revenue laws. 

• Develop and implement a customer satisfaction survey that 

solicits feedback from customers and stakeholders to 

determine where improvements need to be made. 

• Perform outreach activities to stakeholders, think tanks, academia and other 

public and private entities to identify opportunities to improve tax administration. 

• Computer technology should continue to be enhanced, modified, and/or used so 

that the audit process can be conducted as efficiently and effectively as possible, 

and so that performance/results data can be collected that better represents the 

value of TIGTA’s investigative and security efforts. 

• Continued training is needed for: 1) auditors to have the most up-to-date skills 

and information in the constantly changing areas of information systems auditing 

and computer audit techniques, and 2) investigative staff to have the necessary 

skills to detect and deter physical and cyber threats to tax administration. 

• Annual risk assessments will be conducted to ensure that reviews are directed at 

the most vulnerable areas. 

• A continuing process of communication is needed that fully informs both TIGTA’s 

workforce and its external stakeholders of the value of focusing its investigative 

resources and operations in three core areas: employee integrity; employee and 

infrastructure security; and external attempts to corrupt tax administration. 

• A multi-disciplined approach to evaluating tax administration will provide 

significant benefits to IRS. This requires TIGTA to acquire the skills of systems 

analysts, social scientists, and tax experts. 

• Continuously acquire and deploy state of the art technology equipment and other 

physical resources necessary to enable TIGTA to meet its strategic goals. 

OPERATIONAL 

PROCESSES, 

SKILLS, 

TECHNOLOGY 

& RESOURCES 

REQUIRED 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

14 

Goal 2. Protect the Integrity of Tax 

 Administration 

TIGTA provides oversight of IRS activities and operations through its investigative, 

integrated audits, inspections, and evaluations efforts. To combat fraud, waste and 

abuse, our investigative work is focused on the areas of IRS employee integrity; 

employee and infrastructure security (both physical and electronic infrastructure); and 

external attempts to corrupt tax administration. 

To heighten integrity awareness and to provide a deterrent effect against fraud, waste, 

abuse and misconduct, TIGTA conducts integrity awareness presentations for IRS 

employees, as well as law enforcement agencies, tax practitioners and community 

groups. 

TIGTA also performs audits to determine if the IRS adequately ensures fair and 

equitable treatment of taxpayers. Audit recommendations result in cost savings, as well 

as other quantifiable impacts, such as reduction of taxpayer burden; protection of 

taxpayer rights and entitlements; taxpayer privacy and security; and protection of IRS 

resources. 

The following objectives will be implemented to achieve this goal. 

OBJECTIVES 

• Detect and deter fraud, waste, abuse or other misconduct and promote the fair 

treatment of all taxpayers. 

• Administer investigative programs to identify and mitigate potential corruption in IRS 

operations, such as unauthorized access to confidential taxpayer information or 

bribery of IRS officials. 

• Maintain an effective system of apprising IRS management of corruption within the 

IRS. 

• Heighten integrity awareness to provide a deterrent effect against fraud, waste and 

misconduct, and to promote a greater understanding of the importance of a 

corruption-free IRS. 

• Identify opportunities to reduce taxpayer burden, protect taxpayer rights and 

entitlements and improve taxpayer privacy and security.

• Develop proactive initiatives designed to detect illegal or 

improper acts by IRS employees or external entities that 

 would attempt to corrupt IRS employees while in the 

STRATEGIES 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

15

performance of their duties or illegally interfere with the 

administration of internal revenue laws. 

• Apply rigorous standards to investigative, integrated audits, 

inspections, and evaluations products and services, such as 

Government Auditing Standards, CIGIE Quality Standards for 

Investigations, and Quality Standards for Inspections. 

• Investigate complaints of criminal or serious administrative 

misconduct by IRS employees in a thorough, fair, and timely 

manner. 

• Refer threat information to the IRS and investigate findings of corruption and 

employee misconduct that undermines the integrity of tax administration. 

• Promote TIGTA’s mission through effective integrity presentations for IRS 

employees, law enforcement agencies, tax practitioners and community groups. 

• Assess the adequacy of IRS programs to ensure both fair and equitable treatment of 

taxpayers, and taxpayer privacy and security. 

• A continuing process of communication is needed that fully informs both TIGTA’s 

workforce and its external stakeholders of the value of focusing its investigative 

resources and operations in three core areas: employee integrity; employee and 

infrastructure security; and external attempts to corrupt tax administration. 

• Improve TIGTA’s management information systems to collect data that better 

represents the value of TIGTA’s investigative and security efforts. 

• Enhance TIGTA’s workforce skills to better equip its employees to perform their 

respective functions in the electronic world of tax administration. 

Goal 3. Be an Organi zation that Values Its 

 People 

The key to achieving the first two goals is to provide a secure infrastructure of 

operational excellence which develops a highly skilled and valued staff. TIGTA is 

challenged to maintain its “Best Places to Work” status and will streamline processes, 

utilize distributed work teams and prototype new technologies and methodologies to 

meet this challenge. Through these efforts, TIGTA will strive to enhance its business 

impact on the Federal Government. 

The following objective will be implemented to achieve this goal. 

OPERATIONAL 

PROCESSES, 

SKILLS, 

TECHNOLOGY 

& RESOURCES 

REQUIRED 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

16 

OBJECTIVE 

Ensure a high-quality, diverse, and motivated workforce with the knowledge, skills and 

abilities needed to produce quality products in an efficient and effective manner. 

• Enhance efforts to develop emerging leaders using targeted 

development and training to close skill gaps, improve diversity 

and to ensure the nurturing of a results-oriented performance 

culture. 

• Recognize and reward employees for their contributions toward achieving the 

organization’s priorities and outcomes. 

• Enhance efforts to ensure that we recruit and retain a dedicated and diverse 

workforce while providing an environment that promotes appreciation for employees’ 

professional contributions. 

• Maintain our commitment to providing a work environment that prepares our 

organization to meet generational transitions while nurturing a results-oriented 

performance culture. 

• Develop TIGTA’s workforce to meet current and future organizational 

needs by identifying and developing emerging leaders, closing skills 

gaps, streamlining business processes and building bench strength 

at all levels. 

• Develop and implement new methodologies to move TIGTA to the 

forefront of organization design by expanding service methods, and 

by adopting advances pioneered by the new, networked generation. 

• Focus TIGTA’s performance management system so that it rewards 

achievement consistent with TIGTA’s mission and goals. 

• Enhance and expand our telecommuting program to strengthen operational continuity 

and to better ensure TIGTA employees the ability to develop a strong work-life 

balance. 

• Measure employee satisfaction biennially and strive to ensure that TIGTA is at the 

forefront of organization innovation. 

• Identify essential skills and competencies for each mission-critical occupation; once 

identified, conduct a skills/competency gap analysis to identify those areas warranting 

improvement, and deliver training opportunities electronically to the maximum degree 

possible. This process must examine both the physical and electronic environments 

in which tax administration occurs. 

• Enhance the exit interview process in order to better understand the reason 

employees leave. 

STRATEGIES 

OPERATIONAL 

PROCESSES, 

SKILLS, 

TECHNOLOGY & 

RESOURCES 

REQUIRED 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

17

• Identify essential skills and competencies for each mission-critical occupation; once 

identified, conduct a skills/competency gap analysis to identify those areas warranting 

improvement. 

• Develop and administer biennially an objective and effective employee survey based 

on professional consultation. 

• Conduct outreach activities targeted at recruitment of minority groups identified as 

under-represented at TIGTA. 

• Offer opportunities for employee career enhancement/development to ensure TIGTA 

has developed employees with the necessary knowledge, skills, and abilities to fill 

mission-critical positions as key management positions are left vacant due to 

anticipated workforce reductions, e.g., retirements. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

18 

Appendix I 

Link Between Treasury Strategic Goals and 

Objectives and TIGTA Strategic Goals and 

Performance Measures 

Treasury 

Strategic 

Goal 

Treasury Strategic Objectives TIGTA Strategic Goals and Performance 

Measures6

Management and Organizational Excellence. 

Enabled and effective Treasury 

Department. 

TIGTA Strategic Goal #1: Promote the economy, 

efficiency, and effectiveness of tax administration. 

 Performance Measure: Increase in 

financial accomplishments that result from 

audit and investigative activities. 

TIGTA Strategic Goal #2: Protect the integrity of 

tax administration. 

 Performance Measure: Percentage of 

audit products delivered when promised to 

stakeholders. 

 Performance Measure: Percentage of 

recommendations made that have been 

implemented. 

 Performance Measure: Percentage of 

results from investigative activities. 

TIGTA Strategic Goal #3: Be an organization 

that values its people. 

 Performance Measure: Achieve at least a 

75% positive response rate on employee 

satisfaction surveys. 

 

6 The definitions of the performance measures appear in Appendix II. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

19

Appendix II 

Definitions of Performance Measures 

Performance Measure: Increase in financial accomplishments that result from 

audit and investigative activities.

Financial accomplishments are comprised of two distinct areas of audit, 

inspection, evaluation, and investigative activities: 

1) Financial Benefits from audit activities including: 

Potential increased revenue, and/or revenue protected which is 

defined as the assessment or collection of additional taxes (increased 

revenue) or proper denial of claims for refund, including recommendations 

that prevent erroneous refunds or efforts to defraud the tax system 

(revenue protection). 

Potential Questioned costs and funds that could be put to better use. 

Questioned costs are defined as costs that cannot be reimbursed 

because they represent a violation of law, regulation, or contract or the 

expenditure is not reasonable or necessary to accomplish the intended 

purpose. Questioned costs have an additional sub-category called 

unsupported costs. Unsupported costs are costs that are appropriate but 

for which the vendor cannot provide proof that the cost was incurred. The 

term “funds put to better use” addresses funds that could be used more 

efficiently or effectively if management took actions to implement 

recommendations. 

Potential Financial Benefits related to Taxpayer Rights and Entitlements. 

Taxpayer Rights concern the protection of due process that is granted to 

taxpayers by law, regulation, or IRS policies and procedures. These rights 

most commonly arise in the performance of filing tax returns, paying 

delinquent taxes, and examining the accuracy of tax liabilities. Entitlements 

involve the acceptance of claims for issuance of refunds relating to instances 

when taxpayers legitimately assert that they have overpaid their taxes. 

Potential Value of Inefficient Use of Resources defined as the value of 

efficiencies gained from recommendations to reduce cost while 

maintaining or improving the effectiveness of specific programs. These 

cost savings would not lower the total operational cost of the agency; 

rather, the resources saved will be available to other IRS programs. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

20 

2) Protection of dollars at risk and potential financial recoveries, 

defined as: Monetary outcomes of closed investigations during a fiscal 

year, which includes tax assessments potentially compromised by a bribe, 

threat or embezzlement, value of government property recovered, 

resources protected against malicious loss, dollar value of court ordered 

criminal and civil penalties, restitution and seizures, forfeitures, and 

recoveries. 

Performance Measure: Percentage of Audit products delivered when promised to 

stakeholders. 

Percentage of audit products delivered when promised to 

stakeholders defined as: The likelihood that our products will be used is 

enhanced if they are delivered when needed to support congressional and 

Internal Revenue Service decision making. To determine whether our 

products are timely, we track the percentage of our products that are 

delivered on or before the date promised (Contract date) because it is 

critical that our work be done on time for it to be used by the IRS or the 

Congress. 

Performance Measure: Percentage of recommendations made that have been 

implemented.

Percentage of recommendations made that have been implemented 

is defined as: Recommendations designed to improve administration of 

the Federal tax system. For our work to produce financial or non-financial 

benefits, the IRS must implement these recommendations. This measure 

assesses our effect on improving the IRS’s accountability, operations, and 

services. Because the IRS needs time to act on recommendations, we 

track the percentage of recommendations that we made four years ago 

that have since been implemented rather than the results of our activities 

during the fiscal year in which the recommendations are made. This 

timeframe is used because four years is the point at which we believe that 

if a recommendation has not been implemented, it is not likely to be. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

21

Performance Measure: Percentage of results from investigative activities. 

Percentage of results from investigative activities is defined as: 

Cases within the universe of all TIGTA cases, which most accurately align 

with the mission of the organization, and provides the greatest impact on 

the protection of the integrity of tax administration. 

This category would include closed criminal, civil, and administrative 

cases at the end of the fiscal year. The number of cases showing a result 

is then divided by the total cases closed in the fiscal year to arrive at a 

ratio. The percentage increase is then reflected in the expected change 

from one fiscal year to the next.

Performance Measure: Achieve at least a 75% positive response rate on 

employee satisfaction surveys. 

A survey questionnaire is disseminated to all TIGTA employees. 

Employee surveys are conducted biennially (FY 2007, 2009, etc.). All 

TIGTA employees are provided the opportunity to participate in the 

survey. 

The percentage is calculated by dividing the number of employee 

respondents indicating that TIGTA provides a positive work environment 

by the total number of employee respondents. 
 

An IG Like No Other: Protecting the Nation’s Income Stream

TIGTA STRATEGIC PLAN FY 2009 - 2014

22