Additional Actions Are Needed to Improve Data Collection and Analysis of Whistleblower Claims and Ensure Full Compliance With the Taxpayer First Act (Report No. 2023-35-031)

TIGTA audit report 2023-35-031 (8 Jun 2023, 41 PDF pp.; Figure 6, the Appendix II flowchart and the management response pp. 31-35 are images, OCR'd). Extracted: 7623 rules, FY2022 sequestration rate, TFA notification deadlines and desk-guide standards; Forms 211 and claims FY2018-2022 (Figure 1); claims and referrals by business unit and subsection FY2018-2021 (Figures 3-4); awards, claims, proceeds and award rates FY2017-2021 (Figure 5); awards by division and average days to payment Oct 2017-Jun 2021 (Figure 8; Figure 7 already recorded); AIMS assessments, dollars per hour and no-change rates for closed whistleblower examinations FY2018-FY2022 Q3 (Figures 10-12) and refund totals; TFA disclosures FY2021 (Figure 14) and FY2022; late payment notifications (April 2021 and January 2022 Run 2 reports); status and stage requests; RSED monitoring; ICE timeliness FY2022; cumulative awards and collections since 2007 (management response); 2 events. Already in the data: $589 million awards and nearly $3 billion collected FY2017-2021, Figure 7, referral totals, 9/11-year averages. Not extracted as rows: Figure 2 (tax tolerances, redacted); Figure 6 (line chart with no printed values; its low $34 million and high $312 million equal Figure 5 values); Figure 9 (ranking of allegation types, no counts); Figure 13 (no-change rates for all IRS examinations, not the programme); printed shares in Figures 7 and 8 (83%/17%, 6%/94%, 54%/26%/18%/<0%/1%, 9%/17%/72%/2%/1%: shares of rows already recorded, no fitting indicator); audit-sample tallies (51 of 147 = 35%, 46, 6, 40, 25, 15, 5 cases; 7 of 22 and 7/11/18 of 40 sampled RSED claims; 22-claim judgmental sample; 10- and 15-claim data tests); payment counts behind the late notices (180/137/24 and 195/137/24, kept in notes); report-timing facts for FY2013/FY2014 reports; the Appendix II flowchart durations were read by OCR with word positions and added as typical stage durations; general tax-law periods (10-year collection statute, 2-3-year refund statute). Added 212 observations, 13 rules, 2 events, 2 proposed indicators (exam_assessment_per_hour, exam_no_change_rate); proposed rule names notification_deadline_days and status_requests_per_year.