1
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source
Documentation Inventory
June 3, 2024
Report Number: 2024-IE-R013
TIGTACommunic[email protected]eas.gov | www.tigta.gov
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION
HIGHLIGHTS: A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Final Evaluation Report issued on June 3, 2024 Report Number 2024-IE-R013
Why TIGTA Did This
Evaluation
At times business and individual
taxpayers require the IRS to adjust
their tax accounts. When a tax
adjustment is made on a business
or individual taxpayer’s tax
account, the IRS office that makes
the adjustment is required to send
all documentation supporting the
adjustment to one of its Tax
Processing Centers located in
Austin, Texas; Kansas City,
Missouri; or Ogden, Utah. When
the adjustment is made, a
Form 5147,
Integrated Data
Retrieval System Transactions
Record
, is printed at the Tax
Processing Center and paired with
the source documents supporting
the tax adjustment transaction.
This evaluation was initiated to
determine whether a business
justification exists for the
continued use of paper source
documents to support electronic
tax account transactions and if
improvements can be made with
the adjustment source
documentation process.
Impact on Tax Administration
Effective and efficient processing
of adjustment source
documentation is necessary to
ensure that source documents
supporting adjustments to
taxpayers’ accounts can be timely
located in the event they are
requested by an IRS functional
area or other government officials.
If source documents cannot be
located timely, taxpayers are
burdened with the responsibility of
providing tax documents that were
previously sent to the IRS.
What TIGTA Found
The IRS faces challenges in its ability to eliminate the backlog of
adjustment source documents to be associated with a corresponding
Form 5147. As of November 2023, the IRS reports having over 2.6
million source documents that need to be associated with the
corresponding Form 5147. TIGTA also found that the IRS has not
developed a comprehensive strategy that outlines actions the IRS
plans to take, the resources needed, and the time frame to resolve
this backlog.
Our review of IRS adjustment source document inventory reports
identified significant inaccuracies in the reporting of these
inventories. For example, for the week ending October 27, 2023, the
IRS inaccurately reported a closure of over 600,000 adjustment
source documents at the Ogden Tax Processing Center. After TIGTA
brought this to their attention, IRS management confirmed that the
report was inaccurate, noting that the true number of closures was
around 96,000. In addition, the inventory reports were not being
timely updated to accurately reflect transshipment closures on a
weekly basis.
In September 2023, the Ogden Tax Processing Center sent three
shipments of adjustment source documentation totaling 341,773 to
the Federal Records Center out of numerical order. The IRS’s
contract with the National Archives and Records Administration
requires processed adjustment source documents be placed in
numerical order before they are sent to the Federal Records Center.
In addition, the Kansas City Tax Processing Center included various
items that did not belong in the adjustment source documentation
transshipments to the Ogden Tax Processing Center on four shipping
pallets.
What TIGTA Recommended
TIGTA recommended that the Commissioner, Wage and Investment
Division: (1) conduct a comprehensive inventory of its adjustment
source documents to update and correct current inventory records;
(2) ensure management personnel review the
Miscellaneous
Monitoring Report
; (3) finalize and execute the plan to rebalance the
adjustment source documentation workload across the Tax
Processing Centers; (4) develop a strategy to resolve the adjustment
source documentation backlog; (5) coordinate with the Federal
Records Center to determine the steps that need to be taken to
correct the adjustment source documents already sent out of
numerical order; (6) ensure that all adjustment case files sent to the
Federal Records Center are in numerical order; and (7) develop
policies and procedures to ensure the accuracy of shipments
between Tax Processing Centers. The IRS agreed with all the
recommendations in this report.
TREASURY INSPECTOR GENERAL
for Tax Administration
DATE: June 3, 2024
MEMORANDUM FOR: COMMISSIONER OF INTERNAL REVENUE
FROM: Russell P. Martin
Deputy Inspector General for Inspections and Evaluations
SUBJECT: Final Evaluation Report – A Comprehensive Strategy Is Needed to
Address the Significant Backlog of Adjustment Source Documentation
Inventory (Evaluation No.: IE-23-006)
This report presents the results of our review to determine whether a business justification exists
for the continued use of paper source documents to support electronic tax account transactions
and if improvements can be made with the adjustment source documentation process. This
review is part of our Fiscal Year 2024 Annual Program Plan and addresses the major
management and performance challenges of
Protection of Taxpayer Data and IRS Resources
and
Information Technology Modernization
.
Management’s complete response to the draft report is included as Appendix II. If you have any
questions, please contact me or Frank O’Connor, Director, Inspections and Evaluations.
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Table of Contents
Background .....................................................................................................................................Page 1
Results of Review .......................................................................................................................Page 2
Adjustment Source Document Inventory Reports Are
Unreliable ................................................................................................................................Page 2
Recommendations 1 and 2: .....................................................Page 4
A Significant Backlog of Adjustment Source Documents
Remains Since Tax Processing Centers Closed in
Response to the Coronavirus Disease 2019 Pandemic ........................................Page 4
Recommendation 3: ...................................................................Page 6
Recommendation 4: ...................................................................Page 6
Additional Actions Are Needed to Ensure That Retention
Processes Are Followed to Allow Adjustment Case File
Retrieval ...................................................................................................................................Page 6
Recommendations 5 and 6: ........................................................... Page 7
Better Use of Resources May Be Achieved Through
Improved Accuracy of Transshipments........................................................................Page 7
Recommendation 7: .......................................................................... Page 7
Appendices
Appendix I – Detailed Objective, Scope, and Methodology ................................Page 8
Appendix II – Management’s Response to the Draft Report ...............................Page 9
Appendix III – Abbreviations ............................................................................................Page 15
Evaluation No. IE-23-006 • Page 1
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Background
Business and individual taxpayers at times require the Internal Revenue Service (IRS) to adjust
their tax accounts. The tax account adjustments are often in response to the IRS’s identification
of errors on a tax return during processing, taxpayer inquiries, or when the IRS processes claims
from taxpayers such as an amended tax return. When a tax adjustment is made on a business or
individual tax account, the IRS office that makes the adjustment is required to send all
documentation supporting the adjustment to one of the IRS’s Tax Processing Centers located in
Austin, Texas; Kansas City, Missouri; or Ogden, Utah. The information required to be sent
includes documentation that the IRS received from the taxpayer as well as documentation
generated by the IRS in support of the tax account adjustment,
i.e.
, adjustment source
documentation.
The IRS office initiating the tax account adjustment sends the adjustment source documentation
to the same Tax Processing Center where the IRS’s tax system prints a Form 5147,
Integrated
Data Retrieval System Transactions Record
.
1
The Form 5147 includes a Document Locator
Number (DLN),
2
which is assigned to the adjustment file. The DLN enables the IRS’s Files
Management function to identify and retrieve the adjustment source documentation from
storage should a functional area require the information to address a subsequent tax issue
involving the taxpayer. The specific Tax Processing Center that receives the supporting
documents and prints the Form 5147 is usually based on the geographic location where the
taxpayer resides.
Once the adjustment source documentation is received and the Form 5147 is printed,
representatives in the IRS’s Files Management function associate the adjustment source
documentation with the corresponding Forms 5147 to create the adjustment case file. The
adjustment case file is stored locally in the IRS’s Files Management function for one year, and
then ultimately the adjustment case file is sent to a Federal Records Center as required by
record retention guidelines. The IRS’s record retention policies, as well as the potential need to
support tax adjustments, such as in Tax Court, require the IRS to retain the source
documentation.
On a weekly basis, the Submission Processing Files Management function updates the
Miscellaneous Inventory Report
at each site that feeds into the
Miscellaneous Monitoring Report
which is used to track the adjustment source documentation inventory at each of the three Tax
Processing Centers. The
Miscellaneous Monitoring Report
identifies the beginning balances,
receipts, closures, and ending balances of the IRS’s adjustment source documentation inventory.
Submission Processing management officials use this report to monitor its closure of adjustment
source document inventory.
1
An Integrated Data Retrieval System Transaction Record is a record of tax account transactions that are posted to
the IRS’s Master File.
2
The DLN is a number assigned to every adjustment source document that identifies a taxpayer account. The DLN is
used to identify and locate a document.
Evaluation No. IE-23-006 • Page 2
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Results of Review
The IRS faces challenges eliminating the significant backlog of adjustment source documents to
be associated with corresponding Forms 5147, with some of this inventory dating back to
adjustments made in June 2021. As of November 2023, the IRS reported it had over 2.6 million
source documents that needed to be associated with a corresponding Form 5147. This backlog
represents an increase of 241 percent in inventory since May 2020.
However, as it relates to the validity of the IRS’s reporting of its adjustment source inventory, our
evaluation identified that the IRS’s inventory reports are inaccurate and unreliable based on our
identification of significant inaccuracies in closures being reported. For example, during the
week ending October 27, 2023, the IRS reported a closure of over 600,000 adjustment source
documents at the Ogden Tax Processing Center. Historically, the Ogden Tax Processing Center’s
weekly closure rate was under 140,000 cases per week. In response to our alerting management
of this questionable spike in closures, IRS management confirmed this figure was inaccurate,
noting that the true closure for the week ending October 27, 2023, was around 96,000. We
found similar inaccuracies resulting from the IRS not timely updating source document
inventory figures to accurately reflect transshipment
3
closures on a weekly basis. As a result, the
IRS does not have an accurate reporting of the true extent of its outstanding adjustment source
document inventory.
In addition, our evaluation identified that, although actions have been taken by IRS
management to reduce this backlog, the fact remains that the backlog of this work remains
significant. The IRS has no comprehensive strategy that outlines the actions it plans to take, the
resources needed, or the time frame for resolving this backlog. Compounding the IRS’s ability
to resolve this backlog is that the IRS continues to receive new adjustment source
documentation inventory resulting from ongoing tax adjustments. Consequently, the IRS must
devote resources to both reduce backlog inventory and attempt to stay current with ongoing
adjustment correlation that needs to be performed, which further hampers its ability to
eliminate the backlog inventory.
Due to the IRS’s inability to effectively and efficiently associate adjustment source documents
with Forms 5147, documentation supporting taxpayers’ accounts cannot be timely located in the
event they are requested by an IRS functional area or other government official. For example, if
source documents cannot be timely located, taxpayers are burdened with the responsibility of
providing tax documents that were previously sent to the IRS. This also results in delays in the
functional area’s ability to timely work cases as they await duplicate information from the
taxpayer.
Adjustment Source Document Inventory Reports Are Unreliable
Our review of IRS’s
Miscellaneous Monitoring Report
identified errors and anomalies impacting
the accuracy of the IRS’s capturing of weekly adjustment source documentation receipts,
closures, and overall inventory balances at the three Tax Processing Centers. Of particular
3
Transshipment is the shipping of backlogged adjustment source documentation inventory from one tax processing
center to another tax processing center.
Evaluation No. IE-23-006 • Page 3
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
concern is IRS management’s failure to identify the reporting errors we identified. Here are
examples of errors and anomalies identified:
• The Kansas City Tax Processing Center incorrectly recorded a decrease of 762,699 of
its adjustment source documentation inventory in the monitoring report dated
September 8, 2023. IRS officials initially stated that this decrease represented
adjustment source document inventory that was transshipped from the Kansas City Tax
Processing Center to the Ogden Tax Processing Center. However, our review of
inventory reports found that incoming receipts to the Ogden Tax Processing Center did
not reflect the 762,699 in transshipments purported to be sent from Kansas City.
After we inquired with IRS officials about the accuracy of the 762,699 in Kansas City’s
decreased inventory, IRS management stated that the number was inaccurate. The
IRS revised the subsequent September 18, 2023, monitoring report to increase the
Kansas City adjustment source documentation inventory balance by more than 300,000
to correct the error.
• The Ogden Tax Processing Center incorrectly recorded 603,716 in inventory closures
during the week ending October 27, 2023. Our review of monitoring reports for
than 140,000 each week. Therefore, we identified the weekly closure of 603,716 as an
anomaly and potential error in reporting. When we brought our concern to IRS
management’s attention, IRS officials initially stated that the significant increase in the
closure for this week was due to having additional employees working this inventory. It
IRS management acknowledged that the closure figure was incorrect and that the actual
closure for the week ending October 27, 2023, was 96,424.
• The Austin Tax Processing Center did not provide an adequate explanation for recording
a decrease of 766,886 in its adjustment source documentation inventory in the
monitoring report dated November 17, 2023. IRS personnel explained that when the
Austin Tax Processing Center personnel conducted an inventory count of its adjustment
source documents, there were an estimated 130,000 cases in its adjustment source
documentation inventory, and they deducted the 766,886 source documents that were
not found in the processing center. The IRS did not provide any further explanation for
where the 766,886 in adjustment source documents are now located.
• Ogden Tax Processing Center personnel stated that they shipped an estimated 10,000
adjustment case files to the Federal Records Center. However, this was not reflected in
their monitoring report. Management stated that this reduction was not updated in its
inventory report because it was only an estimate of what was shipped because they did
not have an actual count.
The IRS uses the weekly
Miscellaneous
Monitoring Report
to evaluate its progress in closing
adjustment source documentation cases to reduce its significant and continued backlog of this
inventory. When we asked IRS managers why they did not identify the reporting errors, they
stated that they did not review the monitoring reports for accuracy as required. Internal
guidelines require managers to review the
Miscellaneous Monitoring Report
to ensure the
accuracy of the inventory updates recorded in these weekly monitoring reports.
Evaluation No. IE-23-006 • Page 4
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
The Commissioner, Wage and Investment Division, should:
Recommendation 1: Conduct an inventory to update and correct current inventory levels of
adjustment source documents.
Management’s Response: The IRS agreed with this recommendation and plans to
conduct an inventory to update and correct current inventory levels of adjustment
source documents.
Recommendation 2: Ensure managers are performing reviews of the
Miscellaneous Inventory
Report
to ensure the accuracy of the reporting of receipts, transshipments, and closures as
required.
Management’s Response: The IRS agreed with this recommendation and will remind
management at each campus of the requirement to review and validate the
Miscellaneous Inventory Report to ensure the accuracy of reported receipts,
transshipments, and closures. Additionally, the IRS will develop a procedure that
mandates final approval of the report by the Planning and Analysis Manager at each
campus before sending the report to Headquarters.
A Significant Backlog of Adjustment Source Documents Remains Since Tax
Processing Centers Closed in Response to the Coronavirus Disease 2019
Pandemic
The IRS has not developed a comprehensive strategy to outline the actions it plans to take, the
resources needed, and the time frame to resolve this backlog. Actions taken to date have been
sporadic and have not adequately addressed eliminating this backlog. In May 2022, the backlog
increased to more than 3.8 million. By November 2023, after 18 months, the IRS was still
reporting a backlog that exceeded 2.6 million.
Figure 1: Adjustment Source Documentation Backlog at the Tax Processing Centers
Kansas City Ogden Austin
Source: Photos taken by the Treasury Inspector General of Tax Administration (TIGTA) in May, July,
and November 2023 at the Tax Processing Centers in Kansas City, Ogden, and Austin.
Evaluation No. IE-23-006 • Page 5
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
In response to the Coronavirus Disease 2019 Pandemic, the IRS took unprecedented and drastic
actions to protect the health and safety of its employees. One such action was closing its Tax
Processing Centers in March 2020. Since that time, a significant backlog of adjustment source
documents remains. In addition to the closure of the Tax Processing Centers, Files Management
staff stated that exacerbating the inability to resolve its backlog, is the imbalance in the number
of IRS locations that send adjustment source documents to the Kansas City Tax Processing
Center compared to the Austin and Ogden Tax Processing Centers. For example, the
Kansas City Tax Processing Center receives adjustment source documentation from six IRS sites
that process adjustments, while the Ogden and Austin Tax Processing Centers receive
adjustment source documentation from two sites each.
In response to the imbalance associated with the Kansas City Tax Processing Center, IRS
management stated that they plan to rebalance the adjustment source documentation workload
among its three Tax Processing Centers. IRS management noted that they plan to change
where some sites send their adjustment source documentation to decrease the workload in
Kansas City. However, as of December 2023, the IRS had not finalized its plan to rebalance the
adjustment source documentation workload. IRS management stated that these changes have
not been made because they want to reduce inventory to a healthy level
4
before moving
forward with the workload realignment.
three Tax Processing Centers, along with the IRS’s proposed realignment.
Figure 2: Proposed Realignment of Campuses Producing Adjustment Source Documents
Source: Documentation provided by IRS Files Management personnel.
Also impacting the IRS’s ability to resolve this backlog is the IRS continues to receive new
inventory to be associated resulting from ongoing tax adjustments. Consequently, the IRS must
4
Healthy level is a term used by the IRS when referring to the pre-pandemic inventory levels.
Evaluation No. IE-23-006 • Page 6
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
devote resources to both reduce backlog inventory and attempt to stay current with ongoing
adjustment source document correlation that needs to be performed to not further increase
backlogs. Delays in implementing its realignment will result in the Kansas City Tax Processing
Center’s inability to reduce backlog inventory. Further, Kansas City will face challenges
addressing its continued receipt of new adjustment source documents from an inequitable
backlog of this workload.
Recommendation 3: The Commissioner, Wage and Investment Division, should finalize and
execute the plan to rebalance the adjustment source document workload across the Tax
Processing Centers.
Management’s Response: The IRS agreed with this recommendation and will finalize
and execute the plan to rebalance the adjustment source document workload across the
Tax Processing Centers.
The IRS’s inability to timely associate adjustment source documents with Forms 5147 and to
properly store the adjustment case file for subsequent retrieval negatively impacts IRS
operations and creates unnecessary burden on taxpayers. For example, IRS functional areas that
work on tax accounts associated with taxpayers who had prior tax account adjustments may be
required to burden taxpayers by asking them to provide the same information previously
provided because their information may not be retrievable. This also results in delays in the
functional area’s ability to timely work cases as they await duplicate information from the
taxpayer. The increased burden and delays to functional areas is because source documents
have not been correlated with the Forms 5147, so IRS Files Management has no means to locate
this information.
Recommendation 4: The Commissioner, Wage and Investment Division, should develop a
comprehensive strategy that outlines actions the IRS plans to take, the resources needed, and
the time frame to resolve its backlog of adjustment source documents.
Management’s Response: The IRS agreed with this recommendation and will develop
an action plan to resolve the backlog of adjustment source documents.
Additional Actions Are Needed to Ensure That Retention Processes Are
Followed to Allow Adjustment Case File Retrieval
In our discussions with Files Management personnel at the Ogden Tax Processing Center, we
discovered that more than 341,000 adjustment case files were sent in three separate shipments
to the Federal Records Center out of numerical DLN order. As a result, the Federal Record
Center is unable to store these case files for subsequent retrieval. These shipments were made
despite IRS officials being fully aware of the contract with the National Archives and Records
Administration that requires adjustment case files be placed in numerical DLN order before they
are sent to the Federal Records Center.
IRS management stated that these adjustment case files were sent to the Federal Records Center
out of numerical DLN order unintentionally. Files Management personnel in Ogden stated that
the transshipments from Kansas City were received out of order and needed to be processed
and closed to increase available storage space within the Ogden Tax Processing Center.
Evaluation No. IE-23-006 • Page 7
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Additionally, they stated they did not know if the Federal Records Center would be returning the
case files to the Ogden Tax Processing Center. As of January 2024, Files Management personnel
stated the files remained at the Federal Records Center.
The Commissioner, Wage and Investment Division, should:
Recommendation 5: Coordinate with the Federal Records Center to determine what steps
need to be taken to correct the out of numerical DLN order for the files incorrectly sent.
Management’s Response: The IRS agreed with this recommendation and will
coordinate with the Federal Records Center to determine the steps needed to correct the
out of numerical Document Locator Number order of the adjustment case files.
Recommendation 6: Ensure that all adjustment case files sent to the Federal Records Center
are in numerical DLN order as required.
Management’s Response: The IRS agreed with this recommendation and will
implement review processes to provide assurance that all adjustment case files are sent
to the Federal Records Center in numerical DLN order.
Better Use of Resources May Be Achieved Through Improved Accuracy of
Transshipments
Personnel at the Ogden Tax Processing Center informed us that shipments from the Kansas City
Tax Processing Center that were to contain adjustment source documents also included other
non-related files. This required personnel at the Ogden Tax Processing Center to waste
resources identifying these non-related files, and to then waste resources to ship those items
back to the Kansas City Tax Processing Center. Files Management personnel in the Ogden Tax
Processing Center stated that the Kansas City Tax Processing Center sent eight transshipments
of what was supposed to be adjustment source documents from June 2023 through September
2023. However, the transshipments included other miscellaneous items not related. For
example, these shipments included:
• 32 boxes of tax returns and related documentation that had been sent to the Kansas City
Submission Processing Center to be returned to the files storage area.
• 4 pallets of empty white boxes.
• 8 pallets that included paper-filed, unprocessed Forms 1040,
Individual Income Tax
Returns
, as well as unopened mail.
After identification of the unrelated information erroneously shipped to the Ogden Tax
Processing Center during October and November 2023 at an estimated shipping cost of $2,000.
Recommendation 7: The Commissioner, Wage and Investment Division, should develop
policies and procedures to ensure the accuracy of shipments between Tax Processing Centers.
Management’s Response: The IRS agreed with this recommendation. The IRS has
policies and procedures in place for transshipments between Tax Processing Centers and
provided training to Tax Processing Center employees and vendors in February 2024.
Evaluation No. IE-23-006 • Page 8
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Appendix I
Detailed Objective, Scope, and Methodology
The overall objective of this evaluation was to determine whether a business justification exists
for the continued use of paper source documents to support electronic tax account transactions
and if improvements can be made with the adjustment source documentation process. To
accomplish our objective, we:
• Evaluated the IRS’s processes for correlating the Form 5147 to the source documents.
• Observed the processes used by the IRS to receive and store adjustment source
documentation.
• Evaluated the efforts made by the IRS to decrease the backlog.
• Determined if the IRS had developed and implemented a strategy to eliminate the
backlog and stay up to date on processing current adjustment source documentation.
• Evaluated the process related to fulfilling internal requests for adjustment source
documentation and determined the impact on taxpayers.
Performance of This Review
This review was performed at the Tax Processing Centers in Kansas City, Missouri; Austin, Texas;
and Ogden, Utah, during the period May through November 2023. Additionally, this review was
performed with information obtained from the Submission Processing function within the Wage
and Investment Division during the period May through December 2023. We conducted this
evaluation in accordance with the Council of the Inspectors General for Integrity and Efficiency
Quality Standards for Inspection and Evaluation.
Major contributors to the report were Frank O’Connor, Director; Brandon Crowder, Supervisory
Evaluator; Andrew Landers, Lead Evaluator; and Schiller C. Joseph, Evaluator.
Data Validation Methodology
We performed tests to assess the reliability of the reports providing inventory monitoring data
of Integrated Data Retrieval System association mail at the Tax Processing Centers. We
evaluated the data by interviewing knowledgeable agency officials and observing Integrated
Data Retrieval System association mail inventory at the three Tax Processing Center
sites. Additionally, we performed some data testing on key information in the reports including
reviewing the data for obvious invalid values, determining expected ranges, and inquiring about
any negative numbers. We concluded that the reliability of the numbers contained in the
inventory monitoring reports related to the adjustment source documents are inaccurate and
unreliable. The inventory numbers contained in this report are provided for background
information and represent the numbers provided by the IRS during this evaluation.
Evaluation No. IE-23-006 • Page 10
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Evaluation No. IE-23-006 • Page 11
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Evaluation No. IE-23-006 • Page 12
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
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A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
Evaluation No. IE-23-006 • Page 14
A Comprehensive Strategy Is Needed to Address the
Significant Backlog of Adjustment Source Documentation Inventory
To report fraud, waste, or abuse,
contact our hotline on the web at www.tigta.gov
or via e-mail at
oi.govreports@tigta.treas.gov.
To make suggestions to improve IRS policies, processes, or systems
affecting taxpayers, contact us at www.tigta.gov/form/suggestions
.
Information you provide is confidential, and you may remain anonymous.
