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Treasury Inspector General for Tax Administration — IRS pandemic operations reports

Tigta Employee Retention Credit — 19 court filings in the archive from Treasury Inspector General for Tax Administration (TIGTA), filed between June 30, 2020 and September 22, 2022.

Case facts

CourtTreasury Inspector General for Tax Administration (TIGTA)
Filings19 public filings
Filed2020-06-30 – 2023-05-10
Original PDFs19 of 19

Case summary

This page collects three reports issued by the Treasury Inspector General for Tax Administration between March 23, 2021 and May 23, 2022. Two of them, Report 2021-IE-R002 and Report 2022-IE-R003, are the interim and final reports of one evaluation of whether the IRS effectively used its telework program to reduce the impact of the COVID-19 pandemic on IRS operations. The third, Report 2021-IE-R003, is an inspection of health and safety measures at nine judgmentally selected IRS facilities. Each of the three states that TIGTA made no recommendations. None of the three mentions the Employee Retention Credit, although the archive's heading for the page names it. The route also publishes sixteen further TIGTA pandemic reports that the case index does not link.

Case at a glance

PartiesIssuing body: the Treasury Inspector General for Tax Administration, Office of Inspections and Evaluations. All three reports are transmitted by memorandum to the Commissioner of Internal Revenue over the signature of Heather M. Hill, Deputy or Acting Deputy Inspector General for Inspections and Evaluations
Court and docketAgency / no docket. Report numbers 2021-IE-R002 (March 23, 2021), 2021-IE-R003 (issued July 26, 2021) and 2022-IE-R003 (May 23, 2022); project numbers IE-20-010-C, IE-21-003-C and IE-20-010B-C
ProgramNot named in the filings on this page. The three linked reports concern the IRS's own telework program and facility health and safety during the pandemic, and none of them mentions the Employee Retention Credit
ClaimsNot applicable. These are inspector general evaluation and inspection reports, not pleadings
Disposition or statusFindings without recommendations. All three reports state that TIGTA made no recommendations; the 2021 inspection report adds that TIGTA's Office of Audit would issue a separate report on compliance related to face masks and social distancing, and the 2022 final report states that IRS officials reviewed the draft and did not provide comments
Status checked2026-09-23 · against DOJ press releases through 2026-09-22; court docket not yet read

What did the telework evaluation find?

The interim report states that between March 14 and March 28, 2020 the number of employees working any amount of time at IRS facilities fell from about 70,700 to 19,400 while the number teleworking rose from about 27,500 to 41,000, and that by March 28, 2020 the IRS had placed nearly 35,000 employees on paid Weather and Safety Leave. The final report states that the IRS effectively leveraged the telework program to continue operations, and that as of March 2022 nearly 3,200 evacuated employees had charged time to telework without a telework agreement and without completing telework training.

What did the facilities inspection find?

That in March 2021 TIGTA conducted unannounced inspections of nine judgmentally selected IRS facilities and that the IRS generally implemented health and safety measures at all nine, with an adequate supply of face masks, hand sanitizer and disinfecting supplies, while TIGTA observed some individuals wearing face masks improperly and some not maintaining the six feet of separation required by IRS guidance.

Do these reports concern the Employee Retention Credit?

No. The phrase "Employee Retention" does not appear in any of the three reports linked from this page. A separate TIGTA report on tax year 2020 employer tax credits enacted in response to the pandemic, Report 2021-46-043 of July 9, 2021, is published under this route but is not linked from the case index.

Summary written from the documents on this page; every sentence is sourced.

Filings

19 public filings from this case, in filing-date order.

  1. TIGTA Interim Report 2020-46-041 — 2020 Filing Season: COVID-19 Shutdown Effects on IRS OperationsPDF
  2. TIGTA Report 2021-46-023 — Results of 2020 Filing Season and Effects of COVID-19 on Tax ProcessingPDF
  3. TIGTA Interim Report 2021-16-020 — IRS COVID-19 Response Timeline and Policies to Protect Employee Health and SafetyPDF
  4. TIGTA Interim Evaluation Report 2021-IE-R002 — IRS Leveraged Telework Program to Continue COVID-19 Operations
  5. TIGTA Report 2021-46-029 — Assessment of COVID-19 Pandemic Effects on IRS Customer Service OperationsPDF
  6. TIGTA Interim Report 2021-16-026 — Status of IRS Coronavirus Response FundingPDF
  7. TIGTA Report 2021-46-043 — Implementation of Tax Year 2020 Employer Tax Credits Enacted in Response to COVID-19PDF
  8. TIGTA Report 2021-16-044 — Taxpayers Notified About CARES Act Retirement Plan Provisions; Additional Noncompliance Actions NeededPDF
  9. TIGTA Final Inspection Report 2021-IE-R003 — Health and Safety Measures at Select IRS Facilities During COVID-19
  10. TIGTA Report 2021-46-064 — Effects of COVID-19 Pandemic on IRS Business Tax Return Processing OperationsPDF
  11. TIGTA Report 2021-36-060 — People First Initiative Actions Helped Taxpayers During COVID-19; However, Many Received Inaccurate Collection…PDF
  12. TIGTA Report 2021-16-073 — Steps Taken to Protect IRS Employee Health and Safety; Additional Efforts Needed to Ensure Federal Guideline CompliancePDF
  13. TIGTA Report 2022-20-007 — Cybersecurity and Telework During the COVID-19 PandemicPDF
  14. TIGTA Final Evaluation Report 2022-IE-R003 — IRS Leveraged Telework Program to Continue COVID-19 Operations
  15. TIGTA Report 2022-16-039 — Fingerprinting and Employment Eligibility Verification Delays Due to COVID-19 May Increase Taxpayer Data Exposure RisksPDF
  16. TIGTA Report 2022-46-059 — Delays Continue to Result in Businesses Not Receiving Pandemic Relief BenefitsPDF
  17. TIGTA Report 2022-36-048 — IRS Inability to Timely Process Noncorporate CARES Act Net Operating Loss Refund ApplicationsPDF
  18. TIGTA Report 2022-16-069 — Reporting on IRS Coronavirus Response Funding Use Could Be EnhancedPDF
  19. TIGTA Report 2023-46-026 — Additional Actions Needed to Reduce IRS Accounts Management Inventories to Pre-Pandemic LevelsPDF

Court, dates and docket numbers are as recorded on the filings.

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