Department of the Treasury 

Treasury Inspector General for 

Tax Administration 

Congressional Budget 

Justification and Annual 

Performance Plan and Report 

FY 2022

 
TIGTA - 2 

Table of Contents

Section I – Budget Request........................................................................................................... 3

A – Mission Statement ................................................................................................................ 3

B – Summary of the Request ...................................................................................................... 3

1.1 – Appropriations Detail .................................................................................................... 3

1.2 – Budget Adjustments ........................................................................................................... 4

C – Budget Increases and Decreases Description ....................................................................... 4

1.3 – Object Classification (Schedule O) Obligations ................................................................ 5

D – Appropriations Language and Explanation of Changes ...................................................... 6

E – Legislative Proposals ............................................................................................................ 6

Section II – Annual Performance Plan and Report ................................................................... 7

A – Strategic Alignment ............................................................................................................. 7

B – Budget and Performance by Budget Activity ...................................................................... 7

2.1.1 – Audit Resources and Measures ....................................................................................... 7

Audit Budget and Performance ................................................................................................... 7

2.1.2 – Investigations Resources and Measures .......................................................................... 9

Investigations Budget and Performance ................................................................................... 10

Inspections and Evaluations ...................................................................................................... 12

C – Changes in Performance Measures .................................................................................... 13

D – Evidence-Building Activity ............................................................................................... 13

Section III – Additional Information ........................................................................................ 13

A – Summary of Capital Investments ....................................................................................... 13

 
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Section I – Budget Request 

A – Mission Statement 

Provide quality professional audit, investigative, and inspection and evaluation services that 

promote integrity, economy, and efficiency in the administration of the Nation’s tax system. 

B – Summary of the Request 

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 

level. Funding TIGTA’s FY 2022 budget request will enable TIGTA to conduct critical audit, 

investigative, and inspection and evaluation services to protect the integrity of the Nation’s 

Federal tax system. In accordance with the requirements of Section 6(f)(1) of the Inspector 

General Act of 1978 (as amended),1 TIGTA submits the following information related to its 

FY 2022 budget request: 

• The aggregate budget request for TIGTA operations is $175,762,000; 

• The portion of the request needed for TIGTA training is $1,800,000; and 

• The portion of the request needed to support the Council of the Inspectors General on 

Integrity and Efficiency is $632,743. 

Funding for TIGTA allows its oversight efforts to continue, and for each dollar invested over the 

five-year period covering FY 2016 – FY 2020, TIGTA has produced an average annual return of 

$94. 

1.1 – Appropriations Detail 

Dollars in Thousands 

FY 2020 FY 2021 FY 2022 FY 2021 to FY 2022 

Operating Plan Operating Plan Request % Change 

New Appropriated Resources FTE AMOUNT FTE AMOUNT FTE AMOUNT FTE AMOUNT 

Audit 328 $66,260 341 $64,851 341 $65,216 0.0% 0.56% 

Investigations 403 $103,990 419 $105,399 419 $110,546 0.0% 4.88% 

Subtotal New Appropriated 

Resources 731 $170,250 760 $170,250 760 $175,762 0.0% 3.24% 

Other Resources 

Reimbursable 2 $624 2 $700 2 $700 0.0% 0.00% 

Recoveries from Prior Years 0 $220 0 $0 0 $0 NA NA 

Unobligated Balances from Prior 

Years 0 $5,012 0 $3,729 0 $5,000 NA 34.08% 

Subtotal Other Resources 2 $5,856 2 $4,429 2 $5,700 0.0% 28.70% 

Total Budgetary Resources 733 176,106 762 $174,679 762 $181,462 0.0% 3.88% 

FY 2020 Other Resources and Full-time Equivalents (FTE) reflect actuals. In FY 2021, $8M in additional appropriated resources were provided in the American Rescue Plan Act of 2021 that are not reflected above. 

 

1

 5 U.S.C. app. 3 § 6(f)(1). 
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1.2 – Budget Adjustments 

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 

C – Budget Increases and Decreases Description 

Maintaining Current Levels (MCLs).........................................................+$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 

Following the lead from Executive Order (E.O.) 14008, “Tackling the Climate Crises at Home 

and Abroad”, the U.S. Department of the Treasury (Treasury or Department) joins in the 

Administration’s priority to develop a comprehensive plan to create good jobs and stimulate 

clean energy industries by revitalizing the Federal Government’s sustainability efforts. This 

includes Treasury’s commitment to use all available procurement authorities to augment its 

Departmentwide fleet management program with a continued focus on the leasing of electric 

vehicles (EV) and purchasing, installing, and maintaining essential infrastructure. The planned 

resources will help Treasury comply with the requirements set forth by E.O. 14008 and reduce 

the carbon footprint of emissions into the atmosphere by acquiring an updated fleet of zeroemissions vehicles that can support mission operations. 
TIGTA - 5 

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. 

1.3 – Object Classification (Schedule O) Obligations 

Dollars in Thousands 

FY 2020 FY 2021 FY 2022 

Object Classification 

Actual 

Obligations 

Estimated 

Obligations 

Estimated 

Obligations 

11.1 - Full-time permanent 87,437 91,059 94,328 

11.3 - Other than full-time permanent 404 455 465 

11.5 - Other personnel compensation 8,644 8,901 9,140 

11.9 - Personnel Compensation (Total) 96,485 100,415 103,933 

12.0 - Personnel benefits 40,243 43,065 46,238 

13.0 - Benefits for former personnel 0 0 0 

Total Personnel and Compensation Benefits $136,728 $143,480 $150,171 

21.0 - Travel and transportation of persons 1,988 1,988 3,004 

22.0 - Transportation of things 38 38 38 

23.1 - Rental payments to GSA 9,195 9,138 7,829 

23.2 - Rental payments to others 166 166 166 

23.3 - Communications, utilities, and miscellaneous charges 786 786 835 

24.0 - Printing and reproduction 4 4 4 

25.1 - Advisory and assistance services 2,118 1,500 1,500 

25.2 - Other services from non-Federal sources 546 546 546 

25.3 - Other goods and services from Federal sources 13,544 10,847 11,700 

25.7 - Operation and maintenance of equipment 2,055 1,485 1,485 

26.0 - Supplies and materials 733 733 733 

31.0 - Equipment 3,952 3,017 3,229 

32.0 - Land and structures 1 0 0 

42.0 - Insurance claims and indemnities 2 2 2 

91.0 - Unvouchered 220 220 220 

Total Non-Personnel $35,348 $30,470 $31,291 

Total Obligations $172,076 $173,950 $181,462 

 

Full-time Equivalents (FTE) 731 760 760 

Amounts reflect obligations of annually appropriated resources, carryover balances, reimbursables, and transfers. 

TIGTA received $8M in multi-year funds in the American Rescue Plan Act of 2021. The table reflects TIGTA’s plan to 

obligate $3M in FY 2021 and $5M in FY 2022. 
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D – Appropriations Language and Explanation of Changes 

Appropriations Language Explanation of Changes 

DEPARTMENT OF THE TREASURY 

TREASURY INSPECTOR GENERAL FOR TAX 

ADMINISTRATION 

Federal Funds 

SALARIES AND EXPENSES 

For necessary expenses of the Treasury Inspector General for Tax 

Administration in carrying out the Inspector General Act of 1978, 

as amended, including purchase and hire of passenger motor 

vehicles (31 U.S.C. 1343(b)); and services authorized by 5 U.S.C. 

3109, at such rates as may be determined by the Inspector General 

for Tax Administration; [$170,250,000]$175,762,000, of which 

$5,000,000 shall remain available until September 30, 

[2022]2023; of which not to exceed $6,000,000 shall be available 

for official travel expenses; of which not to exceed $500,000 shall 

be available for unforeseen emergencies of a confidential nature, 

to be allocated and expended under the direction of the Inspector 

General for Tax Administration; and of which not to exceed 

$1,500 shall be available for official reception and representation 

expenses. (Department of the Treasury Appropriations Act, 

2021.)

E – Legislative Proposals 

TIGTA has no legislative proposals. 
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Section II – Annual Performance Plan and Report 

A – Strategic Alignment 

TIGTA, an independent office within the Treasury, was established by Congress under the 

Internal Revenue Service (IRS) Restructuring and Reform Act of 1998.2 It provides oversight of 

IRS activities by conducting independent audits, investigations, and inspections and evaluations 

necessary to prevent and detect waste, fraud, and abuse in IRS programs and operations. TIGTA 

conducts audits of IRS operations and makes recommendations designed to improve the 

administration of the Federal tax system. TIGTA also conducts administrative and criminal 

investigations into allegations of waste, fraud, and abuse while helping to ensure that the IRS 

protects and secures taxpayer data. TIGTA also has the unique responsibility of protecting the 

IRS and its employees. 

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

of 2010, 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. 

B – Budget and Performance by Budget Activity 

2.1.1 – Audit Resources and Measures 

Dollars in Thousands 

 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 

 Resource Level Actual Actual Actual Actual Actual Operating 

Plan Request 

Appropriated Resources $59,752 $64,240 $61,099 $62,676 $65,308 $64,851 $65,216 

Reimbursable Resources $60 0 0 0 $88 0 0 

Unobligated Balances Brought 

Forward $1,780 $1,524 $1,674 $1,947 $1,908 $1,384 $1,855 

Budget Activity Total $61,592 $65,764 $62,773 $64,623 $67,304 $66,235 $67,071 

Full-time Equivalents (FTE) 335 339 328 323 328 341 341 

 

Performance Measure 

FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2020 FY 2021 FY 2022 

Actual Actual Actual Actual Actual Target Target Target 

Percentage of Audit Products 

Delivered When Promised to 

Stakeholders 

75 79 81 84 79 70 70 70 

Percentage of 

Recommendations Made That 

Have Been Implemented 

97 92 85 83 86 85 85 DISC 

Percentage of New Audit 

Reports with Recommendations 

to Improve Tax Administration 

N/A N/A N/A N/A N/A N/A B 70 

Key: DISC - Discontinued; B - Baseline 

Audit Budget and Performance 

($65,216,000 from direct appropriations): 

TIGTA’s Office of Audit (OA) strives to promote the economy, efficiency, and effectiveness of 

tax administration. TIGTA provides recommendations to improve IRS systems and operations 

2

 Pub. L. No. 105-206, 112 Stat. 685. 
TIGTA - 8 

and to ensure the fair and equitable treatment of taxpayers. TIGTA’s comprehensive and 

independent performance and financial-related audits of the IRS’s programs and operations 

primarily address statutorily mandated reviews and high-risk challenges the IRS faces. 

In FY 2020 and FY 2021, OA conducted multiple audits with significant impacts on critical 

areas of IRS operations, including Coronavirus Aid, Relief, and Economic Security (CARES) 

Act payments, high-income taxpayer compliance, virtual currency transactions, and tax 

withholding from foreign persons. These audits along with the accompanying recommendations 

have the potential to significantly affect millions of taxpayers and improve IRS service and 

enforcement efforts. 

The American Rescue Plan Act of 2021 (ARP Act), enacted on March 11, 2021, requires the IRS 

to issue recovery rebate payments to individuals and expands a number of tax credits. The ARP 

Act also directs the Secretary of the Treasury to establish a program to make periodic advance 

payments of the Child Tax Credit to eligible taxpayers in the second half of 2021. These 

changes will require numerous program updates to IRS systems and will likely have a significant 

impact on the 2022 Filing Season. The ARP Act provided TIGTA $8,000,000 in multi-year 

funds for oversight of recovery rebates. TIGTA plans to obligate $3,000,000 in FY 2021 and 

$5,000,000 in FY 2022. 

The IRS has played a vital role in the nationwide effort to provide economic aid to American 

families and businesses through tax relief programs and the dissemination of stimulus 

payments. As the IRS implements the tax provisions of the ARP Act, TIGTA will perform 

audits of high profile programs, such as the Child Tax Credit, to ensure that eligible taxpayers 

receive timely needed relief from financial hardship and to identify process deficiencies to 

prevent Federal Government funds from being wasted. In addition to the ARP Act audits, OA 

will continue efforts to protect and strengthen Federal tax administration by assessing IRS 

programs to implement other tax law changes, support an enhanced taxpayer experience, and 

improve tax reporting and payment compliance. 

The IRS’s implementation of audit recommendations results in: 

• Cost savings; 

• Increased or protected revenue; 

• Protection of taxpayers’ rights and entitlements; and 

• More efficient use of resources. 

In FY 2020, OA issued 75 final audit reports and other products, that: 

• Addressed a variety of high-risk issues, such as the IRS’s implementation of law changes, 

including the CARES Act, tax compliance, impact of global economies, security over 

taxpayer data, and the taxpayer experience; 

• Reported potential financial benefits totaling approximately $17.3 billion, including 

o Increased and/or protected revenue in the amount of $16.7 billion; and 

o Cost savings of $380 million; 

• Affected approximately 16.1 million taxpayer accounts; and 

• Returned an estimated $261 for every dollar invested in TIGTA’s audit program. 
TIGTA - 9 

Description of Performance 

TIGTA uses two performance measures to gauge the success of its audit program: 

• Percentage of Audit Products Delivered to Stakeholders When Promised - TIGTA’s products 

will have a more significant impact if they are delivered when needed to support 

congressional and IRS decision making. 

To determine whether products are timely, TIGTA tracks the percentage of products that are 

delivered on or before the date promised (contract date). At the end of FY 2020, the actual 

Percentage of Audit Products Delivered When Promised to Stakeholders was 79 percent, 

which exceeded the full-year target of 70 percent. TIGTA exceeded this target as a result of 

ongoing supervisory monitoring of the execution of audits to ensure timely delivery of audit 

products to stakeholders. 

• Percentage of Recommendations Made That Have Been Implemented - This measure 

assesses TIGTA’s effect on improving the IRS’s accountability, operations, and services. 

TIGTA proposes to stop reporting this metric in FY 2022 because it is no longer 

representative of the agency’s audit accomplishments. To review the IRS’s implementation 

of tax laws (including those laws that provide financial hardship relief to taxpayers), OA is 

performing more online auditing with immediate corrective action versus formal 

recommendations. As such, the data for this measure is no longer representative of TIGTA’s 

total body of audit work. 

• Percentage of New Audit Reports with Recommendations to Improve Tax Administration - 

These recommendations enhance management practices and procedures, offer ways to better 

use agency funds, and question actual expenditures. 

TIGTA proposes to add this new measure that tracks the number of new audit reports with 

recommendations to improve tax administration. 

2.1.2 – Investigations Resources and Measures 

Dollars in Thousands 

 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 

 Resource Level Actual Actual Actual Actual Actual Operating 

Plan Request 

Appropriated Resources $108,106 $100,819 $107,501 $106,866 $106,143 $105,399 $110,546 

Reimbursable Resources $475 $357 $414 $797 $536 $700 $700 

Unobligated Balances Brought 

Forward $3,220 $2,392 $3,326 $3,053 $3,104 $2,345 $3,145 

Budget Activity Total $111,801 $103,568 $111,241 $110,716 $109,783 $108,444 $114,391 

Full-time Equivalents (FTE) 454 464 438 415 403 419 419 

 

Performance Measure 

FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2020 FY 2021 FY 2022 

Actual Actual Actual Actual Actual Target Target Target 

Percentage of Closed Investigations 

Resulting in a Criminal, 

Administrative, or Law 

Enforcement Action 

90 90 89 91 92 81 85 85 

Key: DISC - Discontinued; B - Baseline 
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Investigations Budget and Performance 

($110,546,000 from direct appropriations, $700,000 from reimbursable sources): 

TIGTA is statutorily mandated to protect the integrity of Federal tax administration. TIGTA 

accomplishes this mission through the investigative work conducted by the Office of 

Investigations (OI). Through its investigative programs, OI protects the integrity of the IRS and 

its ability to collect revenue owed to the Federal Government by investigating violations of 

criminal and civil law that adversely affect Federal tax administration, as well as administrative 

misconduct by IRS employees, both of which undermine the integrity of the Nation’s voluntary 

tax system. 

TIGTA’s OI uses a performance model that focuses on three primary areas of investigative 

responsibility: 

• Employee integrity; 

• Employee and infrastructure security; and 

• External attempts to corrupt tax administration. 

The performance model uses a ratio of those investigations that have the greatest impact on IRS 

operations or the protection of Federal tax administration to the total number of investigations 

conducted. These performance measures guide OI’s activities and demonstrate the value of 

TIGTA’s investigative accomplishments to its external stakeholders. 

Using investigative activities from FY 2019 and FY 2020 as a baseline, OI projects that it will 

receive approximately 7,500 complaints, open 2,400 investigations, close 2,300 investigations, 

and obtain approximately 126 criminal prosecutions in FY 2022. TIGTA’s OI conducts 

investigations with the intent of securing an actionable outcome, such as a clearance letter, or a 

criminal, civil, or administrative action. Not all investigations; however, result in an actionable 

outcome due to numerous, uncontrollable variables. Based on the total investigative hours 

logged in 2020, OI invested an average of 297.7 hours to successfully generate an actionable 

outcome. 

TIGTA’s OI expects employee integrity investigations to increase in FY 2022 to preCoronavirus pandemic levels as IRS employees return to workplaces in 2021 and expected 

increase in IRS personnel in part due to additional IRS funding in the ARP Act. Examples of 

TIGTA investigations into employee misconduct during FY 2020 include an IRS employee 

sentenced to one day imprisonment for wire fraud and theft of Government property, in 

connection with a scheme to fraudulently obtain paid military leave and other benefits from the 

IRS. In another case, an IRS employee pled guilty to multiple counts of aiding and assisting in 

the filing of a false tax return by an employee of the United States.3

 

TIGTA has a statutory responsibility to identify, investigate, and respond to threats against IRS 

personnel and physical infrastructure. With the media focused on the IRS and its policies and 

tax law revisions, TIGTA expects these types of investigations to increase through FY 2022. 

From FY 2012 through FY 2020, TIGTA processed more than 17,221 threat-related complaints 

and investigated more than 9,833 threats against IRS employees. One example of these types of 

investigations in FY 2021 involved a man indicted for threatening to blow up an IRS office. 

3 The facts in the summarized cases on this page come from court documents of the respective jurisdictions. 
TIGTA - 11 

TIGTA investigates criminal activity originating outside the IRS, such as impersonation of an 

IRS employee, attempted bribery of IRS employees, international cybercrime and identity theft, 

and procurement fraud. Currently, the IRS has approximately 53 public facing applications for 

taxpayers and businesses, and the Coronavirus pandemic has increased the need for more online 

resources for taxpayers. With additional Economic Impact Payments and Paycheck Protection 

Program (PPP) disbursements, OI expects an increase in fraudulent attempts to obtain benefits. 

In FY 2020, CARES Act cases represented 12.3 percent of OI’s investigative work hours. For 

example, a man was arrested and charged with wire and bank fraud in connection with the 

CARES Act, seeking more than $1.5 million under the PPP. He obtained an Employer 

Identification Number from the IRS and submitted loan applications which included multiple 

false documents and statements. 

Investigations into telephonic IRS impersonations is another high visibility area. Between 

October 2013 and September 2020, more than 2.5 million Americans have reportedly received 

unsolicited telephone calls from individuals who claimed to be IRS agents. The caller, using a 

fake name, provides a “badge number” and claims the victim owes taxes and is criminally liable 

for the amount owed. The victim is threatened that if he or she fails to pay the tax immediately, 

the victim will be arrested, a suit will be filed, or some other form of adverse action will be 

taken. More than 15,919 victims have reported that they had collectively paid upwards of $81.9 

million to the scammers. By the end of FY 2020, TIGTA investigations resulted in 213 

individuals charged in Federal court. For example, an Indian-based Voice over Internet Protocol 

provider and its director were indicted in a first-of-its-kind indictment for conspiracy to commit 

wire fraud and wire fraud in connection with facilitating tens of millions of scam calls to 

American taxpayers on behalf of India-based phone scammers, causing a financial loss of more 

than $20 million. As a result of OI’s efforts, reports of this activity to TIGTA have reduced from 

a high of 180,000 reports in September 2016, to approximately 137 in September 2020. 

Although this demonstrates that significant results can be obtained by forward-leaning 

investigations, it also illustrates that this activity will not likely cease as long as the scammers 

can identify potential victims. In FY 2020, OI’s total protection of dollars and financial 

accomplishments as a result of investigative activities was $43.7 million. Additionally, TIGTA’s 

investigative efforts resulted in more than $29.3 million in court-ordered fines, penalties, and 

restitution. 

Description of Performance 

TIGTA’s OI uses performance measures that identify the percentage of results derived from 

investigative activities that most accurately align with the strategic goals of the organization and 

provide the greatest impact on the protection of the integrity of Federal tax administration. At 

the end of 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. OI exceeded the FY 2020 performance measure target as a result of the diligent 

work of experienced executives, managers, and special agents. 

For FY 2022, OI’s performance target will remain at 85 percent for Percentage of Closed 

Investigations Resulting in a Criminal, Administrative, or Law Enforcement Action. 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 
TIGTA - 12 

data infrastructure. In addition, OI will maintain highly trained personnel available to address 

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

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

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

administration of the Federal tax system. Through its investigative programs, OI will continue to 

protect the IRS’s ability to process approximately 253 million tax returns, collect more than 

$3.5 trillion in tax revenue, and issue more than $452 billion in refunds for the Federal 

Government.4

 

 

Inspections and Evaluations 

TIGTA’s Office of Inspections and Evaluations (I&E) identifies opportunities for improvement 

in IRS and TIGTA programs by performing inspections and evaluations that report timely, 

useful, and reliable information to decision makers and stakeholders. 

Inspections are intended to: 

• Provide factual and analytical information; 

• Monitor compliance; 

• Measure performance; 

• Assess the effectiveness and efficiency of programs and operations; 

• Share best practices; and 

• Inquire into allegation of waste, fraud, abuse, and mismanagement. 

Evaluations are intended to: 

• Provide in-depth reviews of specific management issues, policies, or programs; 

• Address Government-wide or multi-agency issues; and 

• Develop recommendations to streamline operations, enhance data quality, and minimize 

inefficient and ineffective procedures. 

In FY 2020, I&E produced seven external reports, which included reviews of: 

• Physical Security Controls; 

• Follow-up Reports (I&E Recommendations); 

• IRS Pseudonym Program; and 

• IRS Cash Payments. 

4

 Data related to the number of returns, revenue collected, and refunds comes from the IRS Data Book, 2019.
TIGTA - 13 

C – Changes in Performance Measures 

Performance Measure or Indicator Proposed Change and Justification 

1. Percentage of recommendations 

that have been implemented 

(discontinue) 

TIGTA proposes to stop reporting this metric in the 

CJ/BIB because it is no longer representative of the 

agency’s audit accomplishments. To review the 

IRS’s implementation of tax laws, TIGTA’s OA 

performs more online auditing with immediate 

corrective action versus formal recommendations. 

As such, the data for this measure is no longer 

representative of TIGTA’s total body of audit work. 

2. Percentage of audit reports with 

recommendations to improve tax 

administration (new measure) 

This measure provides information on the 

percentage of new products that include 

recommendations designed to improve tax 

administration. These recommendations enhance 

management practices and procedures, offer ways to 

better use agency funds, and question actual 

expenditures. 

D – Evidence-Building Activity 

Refer to the Executive Summary for a discussion of Treasury-wide evidence-building functions. 

Section III – Additional Information 

A – Summary of Capital Investments 

Technology Investments – TIGTA has no major information technology investments. 

A summary of capital investments, including major information technology and non-technology 

investments, can be accessed at: 

https://www.treasury.gov/about/budget-performance/Pages/summary-of-capitalinvestments.aspx