The Treasury Inspector General for Tax Administration (TIGTA) is an office in the United States Federal government. It was established in January 1999 in accordance with the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) to provide independent oversight of Internal Revenue Service (IRS) activities. As mandated by RRA 98, TIGTA assumed most of the responsibilities of the IRS' former Inspection Service.
TIGTA provides independent oversight of Department of the Treasury matters involving IRS activities, the IRS Oversight Board, and the IRS Office of Chief Counsel.TIGTA's audits, investigations, and inspections are designed to promote the fair administration of the Federal tax system.
Although TIGTA is organizationally placed within the Department of the Treasury, and reports to the Secretary of the Treasury and to Congress, TIGTA functions independently of the Department and all other Treasury offices and bureaus.
TIGTA's Office of Investigations protects the integrity of the IRS and its ability to collect tax revenue. It investigates allegations related to fraud, waste, abuse, and mismanagement concerning IRS activities, and protects the IRS against external attempts to corrupt, threaten, or interfere with its employees. This mission is accomplished through proactive and reactive investigative programs.
TIGTA operates a hotline unit in Washington, DC, for the intake of allegations of wrongdoing. Examples of specific allegations that should be reported include, but are not limited to: attempts by taxpayers to bribe IRS personnel; extortion or misuse of position by IRS personnel; assaults and/or threats by taxpayers against IRS employees; schemes involving the use of computer technology or mail that impersonate the IRS or IRS personnel; misconduct by tax practitioners (falsification of qualifications, theft of IRS tax remittances and theft of IRS tax refunds).
TIGTA's ability to serve the public is dependent on the diligence of IRS employees in reporting wrongdoing. Any indication of fraud, waste, mismanagement, or abuse should be reported to TIGTA directly or through the employee's supervisor. IRS managers are responsible for ensuring that all allegations they receive are promptly reported to TIGTA.
Federal law prohibits reprisal or retaliation against an employee who reports wrongdoing.
The Office of Investigations (OI) investigates complaints and allegations against IRS employees. Special agents will conduct all leads to prove or disprove the elements of the violation, or to show that the issue cannot be resolved. The results of investigations are submitted to IRS management without recommendation as to any action to be taken.
Misconduct by TIGTA employees should be reported to the Special Inquiries and Intelligence Division (SIID). The Division is responsible for three distinct missions. SIID is responsible for conducting sensitive investigations involving TIGTA employees, IRS Oversight Board Members, IRS Senior Executives (Grade 15 and above), IRS Chief Counsel employees, IRS Criminal Investigation employees, and IRS International employees located in Washington, D.C., and U.S. embassies abroad. SIID is also responsible for investigating allegations of fraud, waste and abuse involving IRS procurements and procurement-related misconduct by IRS employees and persons outside of the agency. Third, SIID is responsible for coordinating all criminal intelligence collection and dissemination within TIGTA nationwide.
J. Russell George is the Treasury Inspector General for Tax Administration. The Deputy Inspector General for Investigations (DIGI) is James Jackson. The Assistant Inspector General for Investigations (AIGI) over Field Operations is Ruben Florez.
In the United States, Office of Inspector General (OIG) is a generic term for the oversight division of a federal or state agency aimed at preventing inefficient or unlawful operations within their parent agency. Such offices are attached to many federal executive departments, independent federal agencies, as well as state and local governments. Each office includes an inspector general and employees charged with identifying, auditing, and investigating fraud, waste, abuse, embezzlement and mismanagement of any kind within the executive department.
The United States Office of Special Counsel (OSC) is a permanent independent federal investigative and prosecutorial agency whose basic legislative authority comes from four federal statutes: the Civil Service Reform Act, the Whistleblower Protection Act, the Hatch Act, and the Uniformed Services Employment and Reemployment Rights Act (USERRA). OSC's primary mission is the safeguarding of the merit system in federal employment by protecting employees and applicants from prohibited personnel practices (PPPs), especially reprisal for "whistleblowing." The agency also operates a secure channel for federal whistleblower disclosures of violations of law, rule, or regulation; gross mismanagement; gross waste of funds; abuse of authority; and substantial and specific danger to public health and safety. In addition, OSC issues advice on the Hatch Act and enforces its restrictions on partisan political activity by government employees. Finally, OSC protects the civilian employment and reemployment rights of military service members under USERRA. OSC has around 120 staff, and the Special Counsel is an ex officio member of Council of Inspectors General on Integrity and Efficiency (CIGIE), an association of inspectors general charged with the regulation of good governance within the federal government.
The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III,, resulted from hearings held by the United States Congress in 1996 and 1997. The Act included numerous amendments to the Internal Revenue Code of 1986.
The Office of the Taxpayer Advocate, also called the Taxpayer Advocate Service (TAS), is an office that is independent of the Internal Revenue Service, the United States Government's tax collection agency, although the two bodies often work closely together. It is under the supervision and direction of the Taxpayer Advocate who is appointed by the Secretary of Treasury and reports directly to the Commissioner of Internal Revenue. The office was created under the Taxpayer Bill of Rights 2, an act of the United States Congress which became law on July 30, 1996. The office replaced the previous Office of the Ombudsman within the Internal Revenue Service.
The Office of Inspector General for the Department of State (OIG) is an independent office within the U.S. Department of State with a primary responsibility to prevent and detect waste, fraud, abuse, and mismanagement. OIG inspects more than 270 embassies, diplomatic posts, and international broadcasting installations throughout the world to determine whether policy goals are being achieved and whether the interests of the United States are being represented and advanced effectively.
Internal Revenue Service, Criminal Investigation (IRS-CI) is the federal law enforcement agency responsible for investigating potential criminal violations of the U.S. Internal Revenue Code and related financial crimes, such as money laundering, currency violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. While other federal agencies also have investigative jurisdiction for money laundering and some Bank Secrecy Act violations, IRS-CI is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code, in a manner intended to foster confidence in the tax system and deter violations of tax law. Criminal Investigation is a division of the Internal Revenue Service, which in turn is a bureau within the United States Department of the Treasury.
The Office of the Inspector General (OIG) for the Department of Justice (DOJ) is the Office of the Inspector General specific to the United States Department of Justice that is responsible for conducting nearly all of the investigations of DOJ employees and programs. The office has several hundred employees, reporting to the Inspector General. Michael E. Horowitz has held the post since 2012.
The United States Department of Justice Tax Division is responsible for the prosecution of both civil and criminal cases arising under the Internal Revenue Code and other tax laws of the United States. The Division began operation in 1934, under United States Attorney General Homer Stille Cummings, who charged it with primary responsibility for supervising all federal litigation involving internal revenue.
The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.
The New York City Department of Investigation (DOI) is a law enforcement agency of the government of New York City that has been referred to by some observers New York City's "secret police" because its investigations are confidential and its investigators are not uniformed. DOI serves as an independent and nonpartisan watchdog for New York City government. Established in 1873, it is one of the oldest law enforcement agencies in the country.
The Department of Defense Inspector General (DoDIG) is an independent, objective agency that provides oversight related to the programs and operations of the United States Department of Defense (DoD). DoD IG was created in 1982 as an amendment to the Inspector General Act of 1978.
The Department of Defense Whistleblower Program in the United States is a whistleblower protection program within the U.S. Department of Defense (DoD) whereby DoD personnel are trained on whistleblower rights. The Inspector General's commitment fulfills, in part, the federal mandate to protect whistleblowers. It also administers the Defense Intelligence Community Whistleblower Protection Program (DICWP), as a sub-mission for the intelligence community. The Inspector General's Defense Criminal Investigative Service also conducts criminal investigations which rely, in part, on Qui Tam relators.
Special Inspector General for Afghanistan Reconstruction (SIGAR) is the U.S. government's leading oversight authority on Afghanistan reconstruction. Congress created the Office of the Special Inspector General for Afghanistan Reconstruction to provide independent and objective oversight of the Afghanistan Reconstruction funds. Under the authority of Section 1229 of the National Defense Authorization Act for Fiscal Year 2008, SIGAR conducts audit, inspections, and investigations to promote efficiency and effectiveness of reconstruction programs, and to detect and prevent waste, fraud, and abuse of taxpayer dollars. SIGAR also has a hotline that allows individuals to report suspected fraud.
The Defense Intelligence Community Whistleblower Program (DICWP) is a sub-mission of the Department of Defense Whistleblower Program. In administering the DICWP, the Office of the Inspector General, U.S. Department of Defense (DoDIG) balances the competing national security and separation of powers interests raised by whistleblowing within the Defense Intelligence Community.The DoDIG provides a safe, authorized conduit for Defense Department whistleblowers to disclose classified information. The Inspector General also has authority to investigate whistleblowing reprisal allegations filed by civilian and military members of the Defense Intelligence Community. It therefore accepts the disclosures and provides source protection for those providing the information. The Department of Defense funds and supervises much of the Republic's intelligence gathering. DoD IG accordingly provides protection to a large number of civilian and military intelligence personnel.
In 2013, the United States Internal Revenue Service (IRS) revealed that it had selected political groups applying for tax-exempt status for intensive scrutiny based on their names or political themes. This led to wide condemnation of the agency and triggered several investigations, including a Federal Bureau of Investigation (FBI) criminal probe ordered by United States Attorney General Eric Holder.
Lois Gail Lerner is an American attorney and former United States federal civil service employee. Lerner became director of the Exempt Organizations Unit of the Internal Revenue Service (IRS) in 2005, and subsequently became the central figure in the 2013 IRS targeting controversy in the targeting of conservative groups, either denying them tax-exempt status outright or delaying that status until they could no longer take effective part in the 2012 election. On May 10, 2013, in a conference call with reporters, Lerner apologized that Tea Party groups and other groups had been targeted for audits of their applications for tax-exemption. Both conservative and liberal groups were scrutinized. Only three groups - all branches of the Democratic group Emerge America - had tax exemptions revoked. Lerner resigned over the controversy. An investigation by the U.S. Department of Justice and Federal Bureau of Investigation, completed in 2015, found "substantial evidence of mismanagement, poor judgment and institutional inertia" but "found no evidence that any IRS official acted based on political, discriminatory, corrupt, or other inappropriate motives that would support a criminal prosecution."
IRS impersonation scams involve scammers targeting American taxpayers by pretending to be Internal Revenue Service (IRS) collection officers. The scammers operate by placing disturbing official-sounding calls to unsuspecting citizens, threatening them with arrest and frozen assets if thousands of dollars are not paid immediately. According to the IRS, over 1,029,601 Americans have received threatening calls, and $29,100,604 has been reported lost to these call scams as of March, 2016. The problem has been assigned to the Treasury Inspector General for Tax Administration.
Section 1603 of the American Recovery and Reinvestment Tax Act (ARRTA) was a green energy subsidy program created by Congress and signed into law as a part of the 2009 stimulus package. The program was a system of cash grants that was implemented by the U.S. Treasury Department's "Payments for Specified Energy Projects in Lieu of Tax Credits."
Mark Lee Greenblatt is an American attorney and government official currently serving as the Inspector General of the United States Department of the Interior. As the Department's 7th confirmed Inspector General, Mr. Greenblatt oversees a nationwide workforce of more than 270 investigators, auditors, evaluators, attorneys, and support staff whose mission is to detect and deter waste, fraud, abuse, and misconduct in DOI programs, and to promote economy and efficiency in Departmental operations. Mr. Greenblatt is the senior official responsible for providing oversight of more than 70,000 Department employees, assessing the Department’s diverse programs with more than $10 billion in grants and contracts, and conducting complex administrative and criminal investigations.
J. Russell George is an American attorney who has served as the Treasury Inspector General for Tax Administration at the Internal Revenue Service since 2004.
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