- To examine ongoing management issues at the Internal Revenue Service (IRS), including customer service challenges, the capability to implement the Employer Shared Responsibility Provision (ESRP) of the Patient Protection and Affordable Care Act (ACA), and IRS rulemaking.
- Each year, the National Taxpayers Advocate (NTA) issues to Congress an annual report identifying the most serious problems the IRS imposes on taxpayers.
The Committee recently requested documents from the IRS as a follow-up on concerns expressed at an October 2017 hearing about rehiring fired employees. Similarly, a February 2018 TIGTA report found the IRS continues to reward employees who have tax-compliance and misconduct issues.
TIGTA has also raised concerns over the IRS appropriately implementing the ESRP provision of the ACA. The Committee recently wrote the Department of Treasury (Treasury) to question how the IRS is approaching enforcement of the ESRP.
The IRS issues the vast majority of its regulations and guidance outside of the normal regulatory process. On February 20, 2018, the Committe wrote Treasury seeking documents to show the Department’s legal analysis and justification for the exemption of IRS rules from generally applicable regulatory requirements.