Removed: the IRS’s decommissioning requirement. The agency issued an IT Decommissioning Policy in January 2022, then replaced its lifecycle guidance in May 2024 with a policy that, TIGTA found, “no longer includes a decommissioning process.”
Outcome: 34 of the 54 case management systems reviewed — 63 percent — met the IRS’s own definition of a legacy system, the agency spent “over $39 million in Fiscal Year 2024 to maintain and operate” them, and a decade after the consolidation programme began, none had been decommissioned.
The Enterprise Case Management programme set out in 2015 to consolidate “more than 60 different case management systems”; by the audit, 17 of the 54 were being incorporated and none fully. Programme leadership “did not prioritize decommissioning legacy case management systems and instead focused on providing modernized functionalities for users starting in January 2023.” In April 2025 the CIO redefined what counts as legacy, which TIGTA says “will likely impact which systems are considered legacy.” Shortening the list is not the same as shutting a system down.
Source: TIGTA, Although Enterprise Case Management Modernization Has Begun, No Legacy Systems Have Been Decommissioned (Report 2025-208-050) (11 September 2025)