Date: January 15, 1999
Sunset Review: January 15, 2001
Expiration Date: January 15, 2002
SUBJECT: Organization and Functions of the Office of
General for Tax Administration
1. PURPOSE. This directive describes the organization and functions of
the Office of Treasury Inspector General for Tax Administration
2. THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION. The Treasury
Inspector General for Tax Administration (TIGTA) is appointed by the
President, by and with the advice and consent of the Senate, and reports
to the Secretary of the Treasury and the Deputy Secretary. The Office of
the Treasury Inspector General for Tax Administration (OTIGTA) is
organizationally placed within the Departmental Offices, but is
independent of the Departmental Offices and all other offices and
bureaus within the Department.
a. Pursuant to the Inspector General Act of 1978, as amended, the TIGTA
carries out a comprehensive audit and investigative program to assess
the operations and programs of the Internal Revenue Service (IRS), the
IRS Oversight Board, and the Office of Chief Counsel of the IRS.
(Hereafter, the IRS Oversight Board and the Office of the Chief Counsel
of the IRS are referred to as the "Related Entities").
b. The TIGTA carries out the duties and responsibilities described in
Treasury Order 115-01 "Office of the Inspector General for Tax
Administration" or successor documents.
c. The TIGTA provides executive leadership to the OTIGTA and exercises
supervision over the personnel and functions of its major components.
The TIGTA determines the budget needs of the OTIGTA, sets organizational
policies and priorities, oversees organizational operations and provides
reports to the Secretary and members of Congress.
d. The TIGTA is a member of the President's Council on Integrity and
e. Under the supervision of the TIGTA are a Deputy Inspector General for
Tax Administration; a Counsel to the Treasury Inspector General for Tax
Administration; an Assistant Inspector General for Audit; an Assistant
Inspector General for Investigations; four Regional Inspectors General
for Tax Administration; the Director, Office of Resources, Management
and Support; the Director, Office of Systems Development and
Integration; the Director, Central Case Development Center; the National
Director for Communication, Education and Quality; and such support
staff as the TIGTA deems necessary. (See Attachment I for chart of
3. THE DEPUTY INSPECTOR GENERAL FOR TAX ADMINISTRATION. The Deputy
Inspector General for Tax Administration serves as the TIGTA's principal
assistant and is designated as the first assistant to the TIGTA for the
purposes of 5 U.S.C. 3345.
a. The Deputy Inspector General for Tax Administration directs and
oversees the national proactive and coordinated activities of auditors
and investigators to detect and deter fraud and abuse involving the IRS
or the Related Entities;
b. The Deputy Inspector General for Tax Administration manages the
strategic management process of the OTIGTA, which consists of
formulating the TIGTA's Strategic Plan and Annual Business Plan;
evaluating the programs and operations of the Assistant Inspectors
General and Regional Inspectors General; and preparing the semiannual
report for the Secretary and Congress.
c. The Deputy Inspector General for Tax Administration coordinates
legislative activities for the OTIGTA.
d. The Deputy Inspector General for Tax Administration supervises the
(1) The Director, Office of Management, Resources and Support, who
advises and assists the TIGTA on administrative, financial, personnel,
and management matters; develops, directs and oversees OTIGTA
administrative policy, planning and resource activities nationally; and
furnishes administrative services for OTIGTA headquarters operations.
(2) The Director, Office of Systems Development and Integration, who is
responsible for developing the OTIGTA's information system architecture
and budget requirements; establishing information technology policies
and procedures; acquiring, developing, and maintaining computer
hardware, data telecommunications, and software applications; and
providing information technology services in support of audits,
investigations and administrative activities at OTIGTA locations
(3) The Director, Central Case Development Center, who is responsible
for detecting unauthorized access to taxpayer records by employees of
the IRS and Related Entities, and detecting fraud and abuse by employees
through analysis of audit trails and other records maintained on IRS
(4) The National Director of Communications, Education, and Quality, who
originates, plans, implements and directs the OTIGTA's system management
program, leadership and management education programs, and internal and
external communications programs.
4. THE COUNSEL TO THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION.
The Counsel to the Treasury Inspector General for Tax Administration
performs the following functions.
a. Provides legal advice to the various components of the OTIGTA on
issues that arise in the exercise of their audit and investigative
responsibilities. Such issues include the scope and exercise of the
TIGTA's authorities and responsibilities; audit and investigative
techniques and procedures; the impact of proposed and existing
legislation and regulations on IRS and OTIGTA programs and operations;
and legal issues that arise in the conduct and resolution of audits and
b. Provides legal advice on OTIGTA internal administration and
operations, including appropriations, ethics, personnel matters, and the
disclosure of tax and other information.
c. Conducts and supervises the litigation on personnel and Equal
Employment Opportunity matters involving OTIGTA employees and, as
applicable, coordinates with the Department of Justice and others on
d. Reviews and coordinates with the Department of Justice the
enforcement of subpoenas issued by the OTIGTA, and representation of
OTIGTA in litigation.
5. THE ASSISTANT INSPECTOR GENERAL FOR AUDIT. The Assistant Inspector
General for Audit (AIGA) performs the following functions.
a. Plans and oversees an audit program that provides for independent
reviews and appraisals of the operations of the IRS and Related
Entities. These reviews provide information on the condition of all
functional activities of the IRS and Related Entities, and are
sufficient in scope to provide a basis for constructive management
action by responsible officials.
b. Provides overall leadership and direction for evaluating the
vulnerability of IRS and Related Entities operating activities to
problems, and recommends action to pursue in planning audit coverage
that provides for:
(1) systematic verifications and analyses of financial transactions;
(2) assessments of the design and development of new and existing
(3) appraisals of the effectiveness and efficiency of IRS and Related
Entities programs and operations; and
(4) execution of the responsibilities mandated under the Chief Financial
Officers Act relating to audits of IRS financial statements.
c. Plans and executes continuous quality assurance of audit activities
by conducting visitations to independently assess the execution of
regional and headquarters audit operations and their adherence to the
GAO's Government Auditing Standards; identifying operational concerns in
audit activities and preparing reports that recommend appropriate
management actions; monitoring and evaluating regional audit activities
using qualitative and quantitative methods of analysis; and recommending
new procedures and techniques for improving the overall quality of audit
d. Formulates and maintains audit policies, procedures, and program
guidelines; develops and maintains the audit management information
system; and produces management information reports for use by OTIGTA
e. Develops and maintains the professional skills of audit personnel by
providing professional training course development, design and
instruction. The AIGA determines, in conjunction with the National
Director for Communications, Education and Quality, training priorities
and goals of the audit training programs, identifies training needs, and
defines and articulates training objectives.
f. Supervises the Deputy Assistant Inspector General for Audit; the
Directors of the Office of Strategic Planning; the Director, Office of
Policy and Management; and the Director, Office of Audit Projects.
6. ASSISTANT INSPECTOR GENERAL FOR INVESTIGATIONS. The Assistant
Inspector General for Investigations (AIGI) performs the following
a. Plans and oversees a program to investigate activities related to
fraud, waste, abuse, and mismanagement concerning the activities and
operations of IRS and Related Entities. This includes investigating
allegations against employees, applicants, grantees, and contractors
(including those performing tax administration functions for the IRS) of
criminal acts and other misconduct such as bribery; embezzlement; abuse
of authority; unauthorized disclosure or use of tax information; false
claims; conflict of interest; violations of the Federal ethics
standards; and abuse of taxpayer rights.
b. Protects the IRS and Related Entities against external attempts to
corrupt or threaten their employees such as attempts by non-IRS
employees and tax practitioners to unlawfully interfere with the
programs and operations of the IRS through bribery, impersonation,
intimidation, harassment, threats, assaults or other unlawful actions
that may impact IRS personnel and impede Federal tax administration.
c. Formulates investigative policies and procedures; performs quality
assurance and oversight reviews to assure that the investigative program
is in compliance with guidelines and investigative standards; prepares
reports on investigative trends; and processes requests for release of
information in compliance with the Freedom of Information Act, the
Privacy Act and Internal Revenue Code disclosure provisions.
d. Provides support nationwide in the forensic examination of
documentary evidence; furnishes expertise in the use of technical and
electronic investigative equipment; assists in the enhancement of video
and audio evidentiary material; provides expertise and assistance during
the search and seizure of computers and computer data; performs tests of
the security of IRS and Related Entities information systems; and, in
conjunction with the National Director for Communications, Education and
Quality, assesses investigative training needs and sets training
e. Operates a nationwide complaint center, including a hotline, to
receive and process allegations of fraud, waste or abuse; supervises
investigations of allegations against the IRS Executive Resources Board,
members of the IRS Oversight Board, and officials who are appointed by
the TIGTA; administers the Potentially Dangerous Taxpayer System; and
gathers information regarding individuals or groups who advocate
violence against the IRS.
f. Supervises the Deputy Assistant Inspector General for Investigations;
the Director, Office of Investigations; the Director, Office of Policy
and Oversight; the Director, Office of Training and Investigative
Support; and an Executive Assistant.
7. THE REGIONAL INSPECTORS GENERAL FOR TAX ADMINISTRATION. The Regional
Inspectors General for Tax Administration perform the following
a. Provide executive level direction over regional audit and
b. Supervise the regional information technology and administrative
c. Direct local proactive activities of auditors and investigators to
detect and deter fraud and abuse involving IRS personnel and activities.
d. There are four Regional Inspectors General for Tax Administration.
The regional offices are located in the metropolitan areas of New York,
NY; Atlanta, GA; Dallas, TX; and San Francisco, CA. These regional
offices have the same geographical boundaries as the four IRS regions;
OTIGTA personnel who are assigned to a Regional Inspectors General for
Tax Administration are located at various locations within the region.
(See Attachment II for chart of the OTIGTA field structure.)
(1) The Regional Inspector General for Audit is responsible for the
execution of the audit program throughout the region. The audit program,
which includes verification of financial transactions and analyses of
IRS operating programs, policy and procedures, serves as the basis for
informing appropriate officials of the manner in which operations are
being carried out and responsibilities are being discharged, and
recommending necessary changes in policies, practices and procedures.
(2) The Regional Inspector General for Investigations is responsible for
the execution of the investigative program throughout the region. This
program investigates allegations of fraud, abuse or misconduct by
employees of the IRS and the Related Entities, and actions by
individuals who attempt to threaten or corrupt these employees or impede
tax administration. The investigative results are given to the
Department of Justice, IRS management, or other authorities for
appropriate criminal and administrative action.
8. AUTHORITY. Treasury Order 115-01, "Office of the Inspector General
for Tax Administration"
9. EXPIRATION DATE. This Directive will expire three years from the date
of issuance unless superseded or canceled prior to that date.
10. OFFICE OF PRIMARY INTEREST. Office of Treasury Inspector General for