Treasury Inspector General for Tax Administration TIGTA

Congressional hearings in 1997 and 1998 aired accusations of IRS abuses against taxpayers, leading to the IRS Restructuring and Reform Act of 1998. Among other changes, the law created a dedicated inspector general for tax administration, separate from Treasury's general inspector general, which began operating in January 1999. The Inspector General is appointed by the President and confirmed by the Senate and reports to both the Treasury Secretary and Congress.

TIGTA audits the IRS's programs and operations, from customer service on its phone lines and the processing of tax returns to information technology modernization, enforcement, and the protection of taxpayer data. Its special agents investigate misconduct by IRS employees, threats and assaults against them, bribery attempts, and the large volume of scams in which criminals impersonate the IRS to steal money from taxpayers.

Its reports are frequently cited in congressional debates over the IRS budget and performance, and it has issued high-profile reviews, such as its 2013 audit finding that the IRS used inappropriate criteria to screen tax-exempt applications from political groups. In 2025 and 2026 it reviewed the effects of large reductions in the IRS workforce on filing season operations and enforcement.