While this idea was not fully developed by the Commission, it deserves further exploration. Many of the recommendations in the technology section of this report also are geared toward breaking down functional stovepipes. The new governance and management structure must serve as a vehicle to push major changes through the organization. Past efforts to break down stovepipes have failed. The new Board of Directors and Commissioner, with fixed five year terms, should develop the proper structures, systems, and measures to break down stovepipe operations and direct all resources to meeting the needs of taxpayers.
Every institution has a unique fabric that is reflected in the attitudes and actions of employees.
While the various functions and divisions of the IRS have different cultures and mores, some generalizations can be drawn from the Commission s work. The culture of IRS is overly risk averse, based on a tradition of valuing checks and controls over creative approaches to solving problems. The positives of the culture are that employees will execute orders and follow directions. The negatives are that the IRS environment often does not encourage personal or organizational growth, and stifles creativity, innovation, and quick problem resolution. The IRS provides minimal incentive for managers or front-line workers for achieving mission.