1.34.3  Audit Oversight and Analysis

1.34.3.1  (08-28-2009)
Overview

  1. This IRM provides an overview of the yearly Government Accountability Office (GAO) Financial Statement Audit. The Revenue Financial Management (RFM) Unit under the Chief Financial Officer (CFO) has complete audit oversight and analysis of this yearly audit.

  2. The Office of Revenue Oversight and Support, Revenue Financial Management (RFM), under the Chief Financial Officer (CFO), develops and maintains this IRM.

1.34.3.1.1  (08-28-2009)
Scope of GAO Audit

  1. This IRM provides an overview and general understanding of GAO's yearly Financial Statement Audit of the Internal Revenue Service (IRS). As the nation’s tax collector, the IRS has the responsibility of collecting taxes, processing tax returns, and enforcing the nation’s tax laws. Due to the complexity and size of the IRS organization, there are many unique operational challenges for top IRS management. The GAO conducts yearly audits of the IRS financial statements in accordance with the CFO Act of 1990, as expanded by the Government Management Reform Act of 1994. In accordance with this Act, the GAO opines (issues an opinion) on the financial statements of the IRS in the report Financial Audit – IRS’s Fiscal Years YYYY and YYYY Financial Statements. In addition to opining on the financial statements of the IRS, the GAO also reports on the status of internal controls and any weaknesses identified during their audit. The internal controls and weaknesses are reported in two separate reports. The Management Report: Improvements Needed in IRS Internal Controls focuses on internal control weaknesses identified during the most recent audit of the financial statements and the Status Of Recommendations from Financial Audits and Related Financial Management Reports focuses on IRS efforts toward previously reported GAO recommendations.

  2. The scope of the GAO financial statement audit is comprised of three primary areas: the financial statements for the current fiscal year, the internal control structure, and compliance with laws and various Federal regulations. At the conclusion of the audit, the GAO issues an opinion on the financial statements. The opinions can be classified as:

    1. Unqualified Opinion - Financial statements, including Accompanying Notes, present fairly, in all material respects, the financial data.

    2. Qualified Opinion - Except for the circumstances specified in the report, the statements present fairly the financial data.

    3. Adverse Opinion -The auditor disagrees with application of certain accounting principles, and statements do not present fairly the financial data.

    4. Disclaimer of Opinion -The auditor could not obtain enough evidential matter to express an opinion.

  3. The effect of the IRS Financial Statement Audit extends far beyond the immediate agency. IRS statements roll up to the Department of Treasury financial statements, and the Treasury’s statements roll up to the Government-wide Consolidated Financial Statements. An unfavorable audit opinion on IRS financial statements impairs the GAO’s ability to place reliance on the Treasury and Government-wide statements and render an unqualified audit opinion for the Federal Government as a whole.

  4. The Federal Managers’ Financial Integrity Act (FMFIA) of 1982 (also known as the Integrity Act) requires:

    1. That each executive agency conduct annual evaluations of its systems of internal accounting and administrative control, using guidelines established by the Director of the Office of Management and Budget (OMB).

    2. That each executive agency submits an annual statement to the President and Congress on the status of the agency’s system of management controls.

  5. In addition, the Federal Financial Management Improvement Act of 1996 (FFMIA) requires agency heads to assess and report annually, in accordance with Federal Accounting Standards and the US Standard General Ledger (SGL), on whether their financial management systems can:

    1. Prepare required financial statements and reports.

    2. Provide reliable and timely financial information for managing operations.

    3. Account for assets.

  6. The Office of Management and Budget (OMB), Circular A-123, Management's Responsibility for Internal Control, provides guidance to federal managers on improving the accountability and effectiveness of Federal programs and operations by establishing, assessing, correcting, and reporting on management controls. OMB Circular A-123 also requires agencies and individual federal managers to take systematic and proactive measures to develop and implement appropriate cost-effective management controls for results-oriented management, to assess the adequacy of management controls in Federal programs and operations, to identify needed improvements and take corresponding corrective action, and to report annually on management controls.

  7. Beginning in FY 2006, major revisions to Circular A-123 became effective. These revisions are the Federal government’s parallel to the Sarbanes-Oxley Act, reemphasizing Management’s responsibility for internal controls and incorporating internal control standards commonly used by the private sector. The revision includes a separate Appendix A that provides specific requirements for conducting management’s assessment of the internal controls over financial reporting. In addition, a new management assurance statement on the effectiveness of internal control over financial reporting is required to be separately identified with the overall FMFIA assurance statement.

1.34.3.2  (08-28-2009)
Key Events and Dates

  1. Since Fiscal Year 2004, the Office of Management and Budget (OMB) requires federal agencies to issue their audited financial statements for the fiscal year by November 15. To meet this deadline, GAO performs their audit of the IRS financial statements throughout the fiscal year, testing sample transactions and internal controls in addition to compliance with laws and regulations. The following timeline, based on the last few GAO audits, provides approximate key dates when certain events are likely to occur:

    FINANCIAL STATEMENT AUDIT TIMELINE
       
    EVENT MONTH
    GAO Engagement Letter Issued December
    Call for IRS Business Unit Coordinators January
    Wage and Investment (W&I) Audit Coordinators Conference February
    Cycle Memo Reviews February - June
    Internal Control GAO Walk-thru of Campuses and Lockboxes March/April
    Prepared by Client Listing (PBC)Issued March
    Internal Control Testing of Taxpayer Assistance Centers (TAC) March
    Site Testing – Campuses and Lockboxes April
    Management Report Issued (New Audit Recommendations) April (of the following year)
    Matters for Further Consideration (MFCs) and Audit Inquiry Forms (AIFs) May thru September
    CFO Audit Conference May
    Status of Recommendations Report Issued (Prior Year Audit Recommendations) May (of the following year)
    Audit Sample Case File Transaction Testing September
    Wrap-up outstanding issues September and October
    Final Audit Opinion Issued November 15th
       

1.34.3.3  (08-28-2009)
Financial Statement Timeline

  1. In December, an Engagement Letter is issued by the GAO and sent to the CFO for distribution to the IRS Business Units. Each Business Unit has an appointed coordinator responsible for coordinating the audit activities. In February, GAO issues a Cycle Memorandum describing their understanding of IRS operations. IRS is given the opportunity to comment on this description and to clarify points of issue. GAO also conducts a Walk-Thru of specific areas within the IRS Business Units. These include Submission Processing, Lockbox Banks and Taxpayer Assistance Centers (TACs). Each Business Unit Staff coordinates with GAO to assist in the process. Additionally, the GAO initiates the fiscal year Prepared/Provided By Client (PBC) Listing. The PBC Listing includes the following information:

    1. Audit Cycle (such as Refunds, Revenue Receipts, Excise, Financial Reporting, and Unpaid Assessments).

    2. PBC Number.

    3. Responsible IRS Business Unit.

    4. IRS Contact and telephone number.

    5. Document Description.

    6. Planned, Revised, and Actual Delivery Dates.

    7. Column for GAO or IRS Comments.

    The Revenue Financial Management Unit, which is a division of the CFO Organization, continuously monitors this document to ensure that all audit deliverables are delivered to GAO on a timely basis. At each IRS/GAO Bi-Weekly Meeting, each Audit Cycle is discussed to ensure that all deliverables are provided to the GAO on a timely basis.

  2. In February of each year, Wage and Investment (W&I) conducts an Audit Coordinators Conference. During this conference, representatives from IRS Business Units make presentations on the latest audit financial related topics. Workshops are held so that all conference participants are brought up to date on the latest federal laws and regulations relating to Financial Statement Audits. Also invited to attend this conference are GAO staff. GAO gives its perspective and in-depth presentations on the IRS Financial Statement Audit.

  3. In April, GAO issues Site Visitation Letters to the Chief Financial Officer, identifying the sites where they plan to conduct the audit and a schedule for the visits. This Letter is sent out to all IRS Business Units to make them aware of the upcoming visits. The Letter is also sent to Agency-Wide Shared Services (AWSS) and Modernization and Information Technology Services (MITS) so the GAO Audit team member’s security clearance can be verified before entering an IRS campus or location. AWSS provides visitor passes to the GAO audit team. These visits are classified as Campus Site Testing. The local site coordinators make arrangements for building access, work space, and local meetings. In the case of visits related to banking institution issues (commonly referred to as "Lockbox" audits), the coordination is handled directly by the W&I Headquarters’ Program Manager. During April, GAO also issues the Management Report: Improvements Needed in IRS Internal Controls . The Management Report identifies issues that are not specified in the Final Opinion, but have been identified as areas needing improvements including their respective GAO recommendations.

  4. In May, GAO issues the final Management Report: Improvements Needed in IRS Internal Controls and the final Status of Recommendations from Financial Audits and Related Financial Management Reports based on IRS input and discussion meetings.

  5. A CFO Conference is held in May and is conducted by RFM. The purpose of this conference is to ensure that all Business Unit Audit Coordinators understand the process of gathering documentation for the Unpaid Assessment Sample and other Refund and Revenue Receipts Samples. IRS Business Units also assist the CFO office in coordinating with the campus locations information gathering and files for case sampling which are used in August during the Audit Sample Case Transactional Testing.

  6. During the audit, GAO may identify internal control findings that affect their ability to issue a clean (unqualified) opinion on either the financial statements and/or the system of internal controls. The internal control weaknesses are identified by the GAO in a separate report commonly referred to as the Management Report. In addition to the Management Report, GAO issues a Status of Recommendations report that includes GAO’s formal response to recommendations addressed by the IRS in previously issued Management Reports..

  7. The following key dates, starting with the end of the fiscal year, indicate when GAO normally issues their Financial Statement and related Management reports:

    1. September 30th - Fiscal Year ends.

    2. November - Financial Statement Opinion Report issued by 15th of month.

    3. April - Management Report.

    4. May - Status of Recommendations Report.

  8. From May thru September, GAO issues Matters for Further Consideration (MFC) which is the result of findings on a specific issue. An example is an internal control issue such as safeguarding checks at a Taxpayer Assistance Center (TAC). An MFC is issued for each issue identified by the GAO. We agree or refute only the facts identified in the MFC. No mitigating circumstances or resolution activity is required. However, we are encouraged to submit proposed resolution activities addressing issues with which we concur. If we do not concur with the issue, we are required to submit documentation supporting our position on the refuted situation/circumstances. Also, the GAO issues Audit Inquiry Forms (AIF) which relate to a specific issue they observed during the audit. This AIF is a request for clarification and additional information. It should be noted that AIF's can lead to GAO issuing an MFC if they are not completely satisfied with the information or documentation supplied by IRS.

  9. In June, GAO identifies specific IRS offices where they will conduct for Field Site Testing. Coordination is conducted directly by the W&I Headquarters’ Customer Assistance Relationships and Education (CARE) coordinator to assist in facilitating the GAO test team’s review of local Taxpayer Walk-In locations. Also, GAO visits Taxpayer Assistance Centers which include non-W&I Business Units such as Small Business/Self-Employed (SBSE), Tax Exempt and Government Entities Division (TE/GE) and the Large and Mid-Size Business Division (LMSB). If there are several IRS Business Units that are involved, the Senior Commissioner Representatives (SCRs) are contacted to assist the GAO test team in finding meeting space, equipment, and coordinating entrance and exit conferences.

  10. The W&I Performance Improvement Section coordinates with other Business Units (e.g. Computing Centers), as necessary, to facilitate the information/case access process. Performance Improvement also conducts the necessary follow-up on any cases not timely transferred to the KC Campus. Starting in September, and continuing through October, the CFO coordinates with the GAO and IRS Business Units, any outstanding issues for additional information requests necessary to bring the audit to closure.

  11. By November 15, GAO issues the Final Financial Statement Opinion Report (Blue Book) which identifies internal control findings, Material Weaknesses and any Reportable Conditions. These are integrated into the Federal Manager’s Financial Integrity Act (FMFIA) process.

1.34.3.4  (08-28-2009)
Key Individuals and Responsibilities

  1. The Chief Financial Officer is the key stakeholder of the GAO Annual Financial Statement Audit of the IRS Financial Statements. RFM has the responsibility of complete audit oversight and analysis for the audit and is the primary contact point for all audit issues. The CFO Office coordinates the audit opening and exit conferences. RFM's responsibilities include:

    • Holding IRS/GAO Bi-Weekly Meetings, and conference calls with GAO and the audit coordinators in the various IRS Business Units.

    • Monitoring the process of the GAO’s issuance of MFCs and AIFs and the PBC Listing Audit deliverables.

    • Ensuring that all GAO Auditors have proper security clearance before entering IRS facilities during GAO field visits.

    • Coordinating all responses for all financial audit reports issued.

    • Performing technical evaluations of unpaid assessment data, including valuation of IRS compliance with laws completed during the GAO custodial financial statement audit.

  2. The following IRS Business Units and Organizations have responsibility for a portion of the financial statement audit:

    1. RFM ensures proper financial management and reporting of the custodial assets received by the IRS and reported to the Treasury Department and other federal agencies in addition to supporting the GAO audit of custodial information and preparing and issuing the revenue financial statements/information. The RFM Unit has two subordinate offices: Revenue Oversight and Support Office and Revenue Accounting Office.

    2. Corporate Planning and Internal Control (CPIC) on behalf of the CFO, administers the Service’s management controls program and all IRS A-123 Activities. CPIC is responsible for monitoring the completion of corrective actions for material weaknesses, audit corrective actions, and providing periodic reports to Treasury.

    3. Legislative Affairs is responsible for advising the CFO of recent or planned audit work by GAO.

1.34.3.5  (08-28-2009)
Key Reports

  1. As a result of the yearly GAO Financial Statement Audit, GAO issues the following reports:

    1. Financial Statement Opinion Report – contains the GAO’s opinion on IRS’s Financial Statements, Opinion on Internal Controls, Compliance with Laws and Regulations and FFMIA Requirements, and Consistency of Other Information. Because of the significance of the IRS collections to federal receipts, and Congress’s interest in financial management at the IRS, GAO audits IRS’s financial statements annually to determine whether (1) the financial statements are reliable, (2) management maintained effective internal controls, and (3) compliance with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act of 1996 (FFMIA). The financial statements of the IRS roll up to Treasury’s Statements which are consolidated into the overall Financial Statements for the U.S. Government. When the Financial Statement Opinion report is issued, the CFO Office will forward the report to the Single Point of Contact (SPOC) for the various business units. The turnaround time to address the comments in the Financial Statement Opinion Report is usually within days. However, during the writing of the opinion, GAO is normally in close contact with the CFO to ensure they are aware of the tone of the opinion. This enables the CFO to anticipate the narrative in the report and to initiate efforts to draft a preliminary response

    2. Management Report: Improvements Needed in IRS’s Internal Controls – contains the GAO’s new recommendations from the most recent financial statement audit. GAO’s Management Report contains issues identified during their review of IRS’ accounting procedures and internal controls that require improvement. The management report is a separate report from the opinion report and is generally issued about five months after the Opinion Report. The Management Report generally contains recommendations the IRS should adopt to ensure procedures are being followed. The purpose of this report is to discuss issues identified during the fiscal year financial audit regarding internal controls and accounting procedures that could be improved, for which no recommendation is presently outstanding. Although not all issues presented may have been discussed in the fiscal year financial statement report, they all warrant management consideration. When the Management Report is issued, usually in March, the CFO Office will forward the report to the Single Point of Contact (SPOC) for the various business units. Turn-around time for responding to the Draft Management Report is 30 days. The final report is usually issued in May.

    3. Status of Recommendations for Financial Audits and Related Management Reports – contains GAO’s response to IRS reported actions on open recommendations previously reported as results of prior financial statement audits. Each year as part of the annual financial statement audit of IRS, GAO assesses the progress made on open recommendations during site visits.

1.34.3.6  (08-28-2009)
GAO Financial Statement Audit Process

  1. The financial statement audit is divided into two parts, Custodial and Administrative. The Custodial part is comprised of six sections; Refund, Revenue, Financial Reporting, Unpaid Assessments, Federal Unemployment Tax Act (FUTA) ,Excise, and System Modernization. The Custodial part of the audit refers to the accounts and functions associated with the collection of federal taxes and the release of these funds to the US Treasury. The Administrative side of the audit refers to the accounts and functions associated with administering the daily activities of the IRS.

  2. The audit consists of examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. This usually includes testing selected statistical samples of unpaid assessments, revenue, refund, accrued expenses, payroll, non-payroll, property and equipment, and undelivered order transactions. The statistical samples are selected primarily to substantiate balances and activities reported in the IRS financial statements. Consequently, dollar errors or amounts are statistically projected to the population of transactions from which they were selected. In addition to testing amounts and disclosures in the financial statements, GAO assesses the accounting principles used and significant estimates made by management. In addition, the GAO is responsible for obtaining an understanding of the internal controls related to financial reporting, compliance with laws and regulations, and performance measures reported in IRS’ Management Discussion and Analysis section of the financial statements. GAO also tests relevant internal controls over financial reporting and compliance, and evaluates the design and operating effectiveness of internal controls, as well as the overall presentation of the financial statements.

  3. Audit Initiation - To notify the IRS of a new audit, GAO issues a Letter of Engagement. The Letter is addressed to the National Director, Legislative Affairs Division of the IRS from GAO’s Director, Tax Issues. The Letter gives the legislative references for GAO’s authority to conduct the audit, defines the audit objectives, and identifies any ‘agreed upon procedures’ (AUP) engagements that may be included in the audit. AUP engagements are reviews of specific tax associations between the IRS and other Federal Agencies. As an example, in one prior Financial Statement Audit, one AUP engagement involved unemployment tax distributions and two others involved excise tax distributions. The IRS Legislative Affairs Office in turn issues an electronic memo to the Operating Division (OD) and SPOC to officially inform them about the audit. The memo will identify a Legislative Affairs POC. An information copy of the memo is provided to the SPOCs, OD Commissioners, Chief Officers, as well as the Director, Governmental Liaison and Disclosure (GLD) and GLD Area managers (disclosure field offices)

  4. Timeline - A Timeline has been prepared based on events occurring during the last couple of GAO audits of the IRS financial statements. The Timeline gives approximate dates for the opening conference, on-site visitations, and exit conferences.

  5. Opening Conference - An opening conference is scheduled for each new yearly financial statement audit. Coordinated by the CFO Office, GAO and IRS Senior Executives meet to discuss the purpose and scope of each new yearly audit. GAO presents their objectives and IRS executives have a chance to ask questions and get clarifications regarding the upcoming audit.

  6. Entrance Conferences - An entrance conference is usually held when GAO visits IRS facilities for testing and/or walk-thru. The on-site IRS executive at the location being visited by the GAO normally attends these conferences, in addition to management of the specific office where the testing will occur.

  7. Provided by Client (PBC) Listing - The PBC Listing is a detailed record, prepared by GAO that lists the various IRS documents required to complete the audit of the financial statements, and when each document is due. RFM is responsible for ensuring all audit deliverables are delivered to GAO on a timely basis. The PBC includes the following:

    1. PBC number.

    2. Responsible IRS Business Unit or Organization.

    3. IRS Contact with telephone number.

    4. GAO Cycle Team Audit Manager with telephone number

    5. Document Description.

    6. GAO Planned Delivery Date.

    7. Revised Delivery Date – revised date agreed to by IRS and GAO for delivery of documents.

    8. Actual Delivery Date – date documents delivered to GAO.

  8. Cycle Memorandums - Every year, the GAO issues Cycle Memorandums describing their understanding of IRS operations. IRS is given the opportunity to comment on this description, clarify points of issue and update information so that it is current. A Cycle Memorandum is produced for Refunds, Revenue Receipts, Unpaid Assessments, Abatements and Excise Taxes.

  9. Walk-Thru(s) - GAO also conducts a Walk-Thru of specific areas within an IRS Business Unit, Service Center Campus, Taxpayer Assistance Center (TAC) or Lock-Box Bank. These visits are coordinated by RFM with the Assistance of Agency- Wide Shared Services (AWSS) and the MITS Security Office. Business Unit Audit Coordinators are also involved in coordinating these visitations by assisting the GAO in obtaining meeting space and coordination both entrance and exit conferences.

  10. Campus & Field Site Testing - Site visits normally take place after the opening conference. It is the responsibility of the Business Unit Audit Coordinator to notify field offices of GAO site visits. Revenue Financial Management works with AWSS and the Modernization and Information Technology Services (MITS) Security Office to ensure the GAO auditors conducting the site visit and audits are on the list of GAO Personnel Designated to have access to returns and return information. GAO auditors will visit the Processing Centers during the filing season to observe receipt and control of transactions affecting tax receipts and refunds. Business Unit Audit Coordinators also ensure the appropriate Campus offices are aware of GAO visitations, so that arrangements are made for workspace and special equipment requirements.

  11. Lockbox Banks - GAO auditors will visit the Lockbox Banks during the filing season to observe receipt and control of transactions affecting tax receipts. RFM coordinates with the W&I Lock Box Unit to coordinate these visits.

  12. Taxpayer Assistance Centers (TACs) - GAO auditors will visit the TACs during the filing season to observe receipt and control of transactions affecting taxpayer accounts. RFM coordinates with W&I and TAC personnel to arrange theses visits.

  13. Audit Sample Transactional Testing - GAO conducts audit sample transactional testing at the Kansas City Submission Processing Campus (KCSPC) on all case samplings. Specific sampling cases are transferred to KCSPC for on-site review and audit. The review centers on the transactional posting to the Master File and associated process. The GAO reviews IRS activities to ensure compliance with procedural and processing time requirements. Wage and Investment coordinates with other Business Units (e.g., Computing Centers), as necessary, to facilitate the information/case access process. W&I also conducts the necessary follow-up on any cases not timely transferred to the KCSPC.

  14. Exit Conferences - An exit conference is normally held at the end of each on-site visitation, and at the end of the audit, to verify that all information gathered is accurate. A field executive should be present at all exit conferences. .

  15. Audit Inquiry Forms (AIF) - GAO prepares AIFs to request information relating to a specific issue they observed during the audit. The AIF is a form used to gather information or clarification from IRS because GAO:

    1. Needs additional information.

    2. Has a question on a taxpayer account.

    3. Has a question on procedures.

  16. The AIF has two sections – Document Request and Information Request. Each section has a description of what is needed and an IRS Response section. The AIF also has a section for the date and signatures of appropriate reviewers. An AIF may become a ‘Matter for Further Consideration’ if the documentation request is not provided, or the question is not satisfactorily resolved. It is RFM’s responsibility to ensure that all AIF responses from the IRS Business Units are returned to the GAO promptly.

  17. Matters for Further Consideration (MFC) - GAO prepares MFCs to document internal control weaknesses observed during their on-site visits to Taxpayer Assistance Centers, Lockbox banks, and Submission Processing Campuses. An MFC is an official notification to IRS that GAO identified:

    1. A non-conformance with internal control standards (internal control).

    2. A problem with recorded dollar amounts (substantive).

    3. A problem with documentation missing (missing documentation).

    4. A non-compliance with laws and regulations (compliance).

  18. GAO issues MFCs to inform IRS personnel of areas identified during their review that need additional emphasis to ensure procedures are being followed. The MFCs can cover a wide-range of issues, from guard security services to employee candling procedures. The MFC can relate to recommendations of previously identified control weaknesses or can indicate a new weakness in internal controls. GAO will indicate whether the MFC is related to a previously reported recommendation. By having this information, the IRS can better anticipate the new recommendations to be reported in the Management Report, and the status of previously reported recommendations to be reported in the Status of Recommendations Report. It is RFM's responsibility to control all MFCs issued by the GAO, distribute them to the proper IRS Business Unit for a response, and return them to the GAO in a timely manner. Five (5) days are allowed for the functions to submit their MFC responses back to RFM for review.

1.34.3.7  (08-28-2009)
Data Sources

  1. Chief Financial Officer (CFO) Web Page This organization has responsibility for the custodial accounting of over $2 trillion in taxpayer receipts and the IRS' $10 billion annual operating budget. In addition, the CFO serves as the principal advisor to the IRS Commissioner and Deputy Commissioners on financial management, financial systems, strategic planning, performance measurement, budget formulation, budget execution, and internal controls. http://www.cfo.fin.irs.gov This site includes valuable information about the CFO Organization.

  2. Revenue Financial Management Web PageThe Revenue Financial Management Unit (RFM) ensures proper financial management and reporting of the custodial assets received by IRS and reports to the Department of the Treasury, the Government Accountability Office, and other Federal entities. http://cfo.fin.irs.gov/revAcct/RAHome.asp This site gives a detailed overview of RFM.

  3. Legislative Affairs GAO/TIGTA Web Page - The site contains information about all aspects of the GAO/TIGTA program, including a listing of audit liaisons, GAO status reports and final audit reports. It also furnishes the essential information needed to prepare productive responses to audit findings.http://www.hq.irs.gov/la/BranchC/GAOTIGTA/Index.htm

  4. Office of Disclosure Web Page - The Office of Disclosure makes policy and guidance to ensure compliance with the disclosure statutes and effective administration of disclosure programs nationwide including GAO access to returns and other tax information. http://sbse.web.irs.gov/gld/

  5. Government Accountability Office (GAO) Web Page - The Government Accountability Office is the audit, evaluation, and investigative arm of Congress. This site includes a listing of all GAO reports and testimony. http://www.gao.gov/


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