Tax Administration: IRS' Progress on Integrity and Ethics Issues

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Report Type	Reports and Testimonies
Report Date	July 22, 1992
Report No.	T-GGD-92-62
Subject	Employee training Ethical conduct Federal employees Information systems Labor relations Personnel management Tax evasion Undercover operations Whistleblowers White collar crime IRS Automated Labor Employee Relations Tracking System IRS Ethics Awareness Briefing IRS Ethics Program IRS Ethics Resources Guide IRS Project Layoff Internal Revenue Service Employee relations

Summary:

The Internal Revenue Service (IRS) appears to have made some headway in communicating to its employees the importance of ethical issues and in dispelling negative perceptions about its willingness to take appropriate disciplinary action, regardless of an employee's grade or position. Yet the agency is still unable to fully use its management information system to ensure that sanctions are adequately and appropriately applied. GAO interviewed IRS employees around the country and found that they were aware of and generally supportive of IRS efforts to strengthen ethics programs. GAO also discusses IRS' undercover operations and the need to strengthen the management and oversight of this sensitive law enforcement technique. GAO believes that IRS needs to make a continuing commitment to oversee undercover operations and ensure adherence to controls, a move that should reduce potential misuse of funds and operational breakdowns during future undercover operations.

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Tax Administration: IRS' Progress on Integrity and Ethics Issues