The IRS and Its Auditor: Using TIGTA Reports to Understand and Predict IRS Enforcement Priorities


The Treasury Inspector General for Tax Administration (TIGTA) provides independent oversight of the Internal Revenue Service (IRS). One of its key functions involves auditing IRS programs, operations, and activities, ostensibly to ensure that resources are allocated to the “areas of highest vulnerability to the nation’s tax system.”

TIGTA’s audit process and the interplay between TIGTA and the IRS give tax practitioners valuable insights into current IRS procedures, potential shifts in enforcement priorities, and the difficulties facing a resource-strapped agency.

Jenny Johnson Ware discusses in CCH’s Journal of Tax Practice & Procedure. To access the full article, please click here.