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GAO-05-319R 1 (2005-03-10)

handle is hein.gao/gaocrptarii0001 and id is 1 raw text is: SGAO Accountability * Integrity Reliability United States Government Accountability Office Washington, DC 20548 March 10, 2005 John M. Dalrymple Deputy Commissioner for Operations Support Internal Revenue Service Subject: Management Report: Review of Controls over Safeguarding Taxpayer Receipts and Information at the Brookhaven Service Center Campus Dear Mr. Dalrymple: This report responds to your request that, in conjunction with our audit of the Internal Revenue Service's (IRS) fiscal year 2004 financial statements,' we review the agency's procedures for handling and processing receipts and taxpayer information at the Brookhaven service center campus. As a result of the increased percentage of taxpayers filing returns electronically, IRS designed a detailed business plan to reduce the number of service center campuses that process paper returns. In fiscal year 2004, Brookhaven became the first service center campus to downsize its submission processing function, leading to changes in its operations and a significant reduction in the volume of taxpayer receipts and information processed.2 You requested this review in light of these significant changes in operations and IRS's desire to benefit from the Brookhaven experience in planning for future submission processing rampdowns. Specifically, you asked us to (1) review the policies and procedures IRS developed to safeguard and process taxpayer receipts and information at the modified Brookhaven operation and (2) offer recommendations, if any, for improving internal controls at Brookhaven and at other submission processing centers that will undergo future rampdowns. To accommodate your request, we agreed to add a review of the mail control function at the Brookhaven service center campus to our tests of internal controls conducted as part of our audit of IRS's fiscal year 2004 financial statements. As you are aware, we have performed extensive work in reviewing internal controls designed to safeguard taxpayer receipts and information as part of our annual 'GAO, Financial Audit: IRS's Fiscal Years 2004 and 2003 Financial Statements, GAO-05-103 (Washington, D.C.: Nov. 10, 2004). 2Submission processing is the data processing arm of IRS. These units process paper and electronic submissions at IRS service center campuses. This includes depositing tax payments, correcting errors, and forwarding data to IRS's computing centers for analysis and posting to taxpayer accounts. 3In this report, the term rampdown is used to refer to IRS's significant reduction of its submission processing functions at selected service center campuses. GAO-05-319R IRS Revenue Management Report

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