TIGTA Recommendation #2
Details and Status
Last updated: October 24, 2013
|2||Develop procedures to better document the reason(s) applications are chosen for review by the team of specialists (e.g., evidence of specific political campaign intervention in the application file or specific reasons the EO function may have for choosing to review the application further based on past experience).||Director, Exempt Organizations||09/30/2013||Completed|
* Green = On schedule, Yellow = Behind schedule, Red = Significant issues
Procedures were issued to all specialists on September 30, 2013, providing written instruction on classifying applications when issuing an approval based on the original submission is not an option. This recommendation is closed. The following procedures will be incorporated into the Internal Revenue Manual:
- Interim guidance issued on September 30, 2013 on procedures for EO Determinations Unit regarding initial classification of applications.
- Interim guidance issued on September 30, 2013 on new Emerging Issue Committee as the central point of contact for all emerging issues.
- Emerging Issue Committee (EIC) Charter was fully executed.
- EIC training to all employees will be delivered on September 26, 2013.
- Internal memorandum issued to all R&A Senior Managers reemphasizing previously issued guidance dated June 20th.
- Assessment of existing documentation and business processes has been completed.
- An Emerging Issue Committee (EIC) is being established to serve as a central point for consistent and timely resolution for employees and managers needing additional assistance, beyond interim and published guidance, to refer cases and issues.
- EIC will review and monitor emerging issue referrals and recommend appropriate disposition.
- EIC will develop a documentation process for the reasons applications are chosen for additional review.
- Team is completing in-depth review into classification and screening process beginning the week of July 22, 2013 and will begin development of procedures.
- Commissioned Team and requested members from other business units within the IRS to develop procedures
- Team formed and conducted initial meetings week of June 17, 2013
- Team to also review the process associated with the selection of applications for tax exempt status for further review