On 4 December 2019, the Treasury Inspector General for Tax Administration (TIGTA) released its semi-annual report to Congress on its oversight of the US Internal Revenue Service (IRS). The report covers the period between 1 April 2019 and 30 September 2019.
The report contains the details of audits conducted by the TIGTA during the reporting period with regard to the areas that the TIGTA has identified as among the IRS's most important management and performance challenges of Fiscal Year 2019, including:
- the implementation of the Tax Cuts and Jobs Act (TCJA) and other recent tax law changes; and
- taxpayer rights with a focus on cybersecurity and taxpayer protection from identity theft
The TIGTA was created by Congress in 1998 to ensure that the US tax system is effectively, efficiently and fairly administered by the IRS.