The Internal Revenue Service didn't do enough to ensure a drug-free workplace, according to a new report.
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TIGTA inspectors assessed the effectiveness of the program in identifying and testing IRS employees for illegal drug use, and found the IRS did not conduct reasonable suspicion testing for employees suspected of illegal drug use during this period, even though evidence of suspected drug use existed. For example, IRS Human Capital Office management provided a list of five employees where drug use was suspected in fiscal year 2024, but they weren't tested.
In addition, from October 2022 through April 2025, TIGTA's Office of Investigations received investigation referrals for 78 employees based on allegations of illegal drug issues. The office opened investigations into 22 of the employees for potential drug issues and referred 11 employees to the Department of Justice for prosecution but the DOJ declined to prosecute them. Instead, the disciplinary actions for the 11 employees ranged from no discipline to suspension.
TIGTA found the IRS Drug-Free Workplace Plan lacks managerial oversight, which resulted in an inaccurate depiction about whether the workforce is drug-free. Specifically, the IRS did not: meet minimum random testing requirements, consistently notify employees that they were subject to random drug testing, or retest and reschedule drug tests on a timely basis. As a result, the IRS did not always report and depict accurate information/data in its annual summary report on the Drug-Free Workplace Plan.
"A DFWP is essential to the IRS in supporting employee health and safety, achieving the agency's mission, and maintaining a productive workforce," said the report. "The IRS has an obligation to eliminate illegal drug use from its workforce due to its tax administration responsibilities and the sensitive nature of its work "
TIGTA made seven recommendations in the report, suggesting the IRS should revise its DFWP manager training to provide more concrete information about reasonable suspicion testing; require reasonable suspicion testing when suspecting illegal drug use after consulting with TIGTA's Office of Investigations; issue periodic reminders to all employees regarding reasonable suspicion drug testing; develop an automated process to monitor all drug testing activities; implement controls to ensure compliance with the minimum annual random testing requirement; ensure that notifications are signed and stored in the centralized location or database; and conduct a review of drug-testing records to identify and reissue any missing or incomplete notifications. The IRS agreed with all of TIGTA's recommendations and plans to implement corrective actions.
"The TIGTA identified areas for improvement including clarifying information about reasonable suspicion testing, increasing employee communication, and automating manual processes related to drug testing activities," wrote IRS human capital officer Alex Kweskin in response to the report. "To continue supporting compliance with a drug-free workplace, we will revise our managerial training regarding reasonable suspicion testing and modify our communication strategy to ensure information is disseminated with all required audiences at the appropriate time. Further, we will implement automations to more effectively track and organize drug testing activities."
