[Federal Register Volume 64, Number 16 (Tuesday, January 26, 1999)]
[Notices]
[Pages 4004-4008]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-1669]
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DEPARTMENT OF THE TREASURY
[Treasury Directive Number 27-14]
Organization and Functions of the Office of Treasury Inspector
General for Tax Administration
January 15, 1999.
1. Purpose. This directive describes the organization and functions
of the Office of Treasury Inspector General for Tax Administration
(OTIGTA).
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
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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 Efficiency (PCI&E).
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 OTIGTA organization.)
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 following officials:
(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 nationwide.
(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 computer systems.
(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
investigations.
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
these matters.
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
information systems;
(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 operations.
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
managers.
e. Develops and maintains the professional skills of audit
personnel by
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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
functions.
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 objectives.
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 functions:
a. Provide executive level direction over regional audit and
investigative staffs;
b. Supervise the regional information technology and administrative
staffs; and
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 Tax Administration.
Lawrence W. Rogers,
Acting Treasury Inspector General for Tax Administration.
Attachments:
1. OTIGTA Organization Chart
2. Map--OTIGTA National and Regional Office
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[FR Doc. 99-1669 Filed 1-25-99; 8:45 am]
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