Consistent and Effective Management Involvement Is Needed in Resolving Disagreements Over Audit Results

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION Consistent and Effective Management Involvement Is Needed in Resolving Disagreements Over Audit Results August 7, 2009 Reference Number: 2009-30-103 This report has cleared the Treasury Inspector General for Tax Administration disclosure review process and information determined to be restricted from public release has been redacted from this document. Phone Number | 202-622-6500 Email Address | inquiries@tigta.treas.gov Web Site | http://www.tigta.gov DEPARTMENT OF THE TREASURY WASHINGTON, D.C. 20220 TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION August 7, 2009 MEMORANDUM FOR COMMISSIONER, SMALL BUSINESS/SELF-EMPLOYED DIVISION FROM: Michael R. Phillips Deputy Inspector General for Audit SUBJECT: Final Audit Report – Consistent and Effective Management Involvement Is Needed in Resolving Disagreements Over Audit Results (Audit # 200830032) This report presents the results of our review to evaluate whether reviews conducted by group managers are effective tools in managing the outcome of field audits in the Small Business/Self-Employed (SB/SE) Division. The review was part of our Fiscal Year 2008 Annual Audit Plan under the major management challenge of Human Capital. Impact on the Taxpayer Consistent and effective managerial involvement in resolving disagreements over audit results can reduce ...