Inspection of the Internal Revenue Service’s Medical Requirements for Special Agents

 

Treasury  Inspector General for Tax Administration

Inspections and Evaluations

Inspection of the Internal Revenue Service’s Medical Requirements for Special Agents

Issued on March 28, 2016

Highlights

Highlights of Report Number:  2016-IE-R007 to the Internal Revenue Service Chief, Criminal Investigation and Human Capital Officer.

WHY TIGTA DID THIS STUDY

This project was initiated to determine whether the IRS consistently follows established procedures to ensure that its special agents meet the medical requirements for the GS-1811 (special agent) position.

WHAT TIGTA RECOMMENDED

TIGTA recommended that the Chief, Criminal Investigation, update the IRS CI GS-1811 Medical Policy Handbook - Criminal Investigations Policies and Procedures and appropriate sections of the Internal Revenue Manual to reflect changes in policy and procedure that have already been implemented by the IRS.  TIGTA also recommended that the Chief, Criminal Investigation, update the Medical Policy Handbook to clearly document the policies and procedures to be followed and all consequences to be imposed in cases in which special agents fail to schedule and complete the required medical screening by their birthday.

IRS management agreed with the recommendations.  Criminal Investigation plans to update the Medical Policy Handbook and appropriate sections of the Internal Revenue Manual to reflect procedures that have already been accepted and implemented.  Criminal Investigation also plans to update the Medical Policy Handbook to clearly document policies and procedures to be followed when special agents fail to schedule and complete the medical screenings by their birthdays.

WHAT TIGTA FOUND

The IRS has established written policy and procedures that document special agent position medical requirements, which are designed to ensure that special agents can safely perform law enforcement duties without injury to themselves or others.  Overall, Criminal Investigation consistently follows established policy and procedures, which include mandatory annual medical screenings for all special agents, to ensure that its special agents meet the medical requirements for the position.  TIGTA found that the guidelines documented in IRS special agent medical requirements policy and the related sections of the Internal Revenue Manual were not up to date; however, Criminal Investigation and contracted medical professionals appropriately administered procedural guidance.

READ THE FULL REPORT

To view the report, including the scope, methodology, and full IRS response, go to:

https://www.treasury.gov/tigta/iereports/2016reports/2016ier007fr.pdf