View source for Treasury Inspector General for Tax Administration

{{Short description|Office in the United States Federal government}}
{{Third-party|date=May 2022}}
{{Infobox government agency
|agency_name = Treasury Inspector General<br>for Tax Administration
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|logo = TIGTA_seal_from_U.S._Department_of_the_Treasury_website.gif
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|formed = January 1999
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|dissolved =
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|chief1_name = Heather M. Hill
|chief1_position = Treasury Inspector General for Tax Administration (acting)
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|website = https://www.treasury.gov/tigta/
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}}

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.<ref name=TIGTA />

TIGTA provides independent oversight of [[US Department of the Treasury|Department of the Treasury]] matters involving IRS activities, the [[Internal Revenue Service Oversight Board|IRS Oversight Board]], and the IRS Office of Chief Counsel.<ref name="TIGTA">{{cite web | url = http://treas.gov/tigta/about_what.shtml | title = What is TIGTA | date = December 11, 2014 | work = Treasury Inspector General for Tax Administration | publisher = [[U.S. Department of the Treasury]] | accessdate = April 7, 2015}}</ref> TIGTA's audits, investigations, and inspections are designed to promote the fair administration of the Federal tax system.<ref name=TIGTA />

Although TIGTA is organizationally placed within the Department of the Treasury, and reports to the [[Secretary of the Treasury]] and to [[Congress of the United States|Congress]], TIGTA functions independently of the Department and all other Treasury offices and bureaus.<ref name=TIGTA />

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).<ref>{{cite web | url = https://www.treasury.gov/tigta/contact_report.shtml | title = Report Fraud, Waste, & Abuse | date = February 21, 2018 | work = Treasury Inspector General for Tax Administration | publisher = [[U.S. Department of the Treasury]] | accessdate = September 20, 2018}}</ref>

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.<ref name=TIGTA />

Federal law prohibits reprisal or retaliation against an employee who reports wrongdoing.<ref name=TIGTA />

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.<ref>{{cite web|url=https://www.treasury.gov/tigta/foia/efoia-imds/chapter400-inv/400-280/chapter400-280.docx |website=www.treasury.gov |title=Chapter 400}}</ref>

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.<ref name=TIGTA />

Heather M. Hill is the acting Treasury Inspector General for Tax Administration, following the death of [[J. Russell George]].<ref>{{cite web |title=Acting Inspector General Heather M. Hill Announces Passing of the Honorable J. Russell George, Long-Serving Inspector General for Tax Administration |url=https://www.tigta.gov/articles/press-releases/acting-inspector-general-heather-m-hill-announces-passing-honorable-j |website=U.S. Treasury Inspector General For Tax Administration |access-date=4 January 2024}}</ref>