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IRS Drug-Free Workplace Program

The Ran Zero Reasonable-Suspicion Drug Tests in Three Years

Summary

The Drug-Free Workplace Act of 1988 requires federal agencies to test employees in sensitive posts for illegal drugs. A Treasury Inspector General for Tax Administration audit issued August 10, 2026 found the ran zero reasonable-suspicion drug tests across fiscal years 2022 through 2024 -- even though its own Office of Investigations fielded 78 drug-related referrals between October 2022 and April 2025, opened 22 cases, and referred 11 employees for prosecution, all of whom the Justice Department declined to charge. The agency also missed its own 10 percent random-testing floor every one of those three years and could not produce notification records for an estimated 88.7 percent of the employees covered by the program. The agreed with all seven of the auditors' recommendations.

By Locusta · October 16, 2026

The ran zero reasonable-suspicion drug tests in fiscal years 2022 through 2024 -- even as its own investigators fielded 78 drug-related referrals on employees over roughly the same span. A TIGTA audit released August 10, 2026⧉ found the agency "did not provide adequate oversight to ensure a drug-free workplace."

The column that stayed empty

The tests applicants for Criminal Investigation jobs and randomly tests employees in sensitive "Testing Designated Positions" -- those who carry firearms, hold high clearances, or are Senate-confirmed. Figure 2 of the report⧉ counts 1,991 applicant tests and 522 random tests over three years. The reasonable-suspicion column -- ordered when a manager suspects a specific employee -- reads 0, 0, 0, even though management named five 2024 employees it suspected and never tested.

One column of the ledger stayed empty for three straight years
drug tests by type, fiscal years 2022-2024 combined
Applicant tests
1,991
TDP random tests
522
Reasonable-suspicion tests
0
Source: Report 2026-100-041, Figure 2
View data as table
drug tests administered by type, fiscal years 2022 through 2024 combined: applicant tests (245 + 731 + 1,015 = 1,991), TDP random tests (87 + 219 + 216 = 522), and reasonable-suspicion tests (0 + 0 + 0 = 0).
Applicant tests1,991
TDP random tests522
Reasonable-suspicion tests0

Seventy-eight referrals, zero prosecutions

From October 2022 through April 2025, 's Office of Investigations took in 78 referrals on employees over drug allegations. It opened 22 cases and referred 11 for prosecution; the Justice Department declined every one. Three of those employees drew discipline up to suspension, three resigned or retired, and five faced no action or no documented outcome.

From 78 drug referrals to zero prosecutions
employees at each stage after a suspected-drug referral, Oct. 2022-Apr. 2025
Referred to investigators
78
Investigations opened
22
Referred for prosecution
11
Prosecuted by DOJ
0
Source: Report 2026-100-041, Results of Review
View data as table
employees at each stage after a suspected-illegal-drug referral to 's Office of Investigations, October 2022 through April 2025: 78 referred, 22 investigated, 11 referred for prosecution, and 0 prosecuted (the Department of Justice declined all 11).
Referred to investigators78
Investigations opened22
Referred for prosecution11
Prosecuted by DOJ0

The 10-percent floor, missed every year

The 's own Drug-Free Workplace Plan requires random-testing at least 10 percent of Testing Designated Position employees each year. It hit 4.0 percent in 2022, 9.3 percent in 2023, and a claimed 8.6 percent in 2024 -- verified at only 8.2 percent, since just 206 of 216 claimed tests could be documented. Testing lapsed entirely from November 2024 to March 2025 after the selection system broke with no backup.

The missed its 10-percent random-testing floor every year
Share of Testing Designated Position employees randomly tested vs. the 10% minimum
FY 2022
4%
FY 2023
9.3%
FY 2024
8.6%
Source: Report 2026-100-041, Figure 1
View data as table
Percentage of Testing Designated Position employees the randomly tested, by fiscal year: 4.0% in 2022, 9.3% in 2023, and 8.6% in 2024 -- each below the Plan's 10% annual minimum.
FY 20224%
FY 20239.3%
FY 20248.6%

The paperwork was thinner still: auditors sampled 53 2024 employees and found 47 -- 88.7 percent -- missing notification records, projecting to roughly 2,220 of the 2,503-person testing pool. A 2018 review flagged the same gap; the central log the promised to build was never populated.

Reasonable-suspicion drug tests the conducted in fiscal years 2022 through 2024
0
even as its investigators fielded 78 drug-related referrals from October 2022 through April 2025 -- and management named five 2024 employees suspected of drug use who were never tested
Of 11 employees referred for prosecution over suspected drugs, the number the Justice Department agreed to prosecute
0 of 11
declined every referral; the 11 employees' outcomes ranged from no discipline to suspension, and 5 of them had no action or no documented corrective action
TDP employees whose random-testing notification records were missing from the 's central files (estimated)
88.7%
an estimated 2,220 of 2,503 employees; in the 53-person sample, 8 had no notification on file at all and 39 were signed only after the audit began

The takeaway

  • The one test built for suspected users went unused for three years. Zero reasonable-suspicion tests in s 2022-2024, while investigators took in 78 drug-related referrals and management named five suspected 2024 employees it never tested.
  • Referrals rarely ended in consequences. Of 78 referrals, 22 became investigations and 11 went to , which declined every one; five of those 11 employees faced no action or no documented outcome.
  • The numbers sent to Congress overstate a drug-free workforce. The missed its 10 percent random-testing floor all three years and couldn't document roughly 8 in 10 employees' notifications. It agreed with all seven recommendations. (High confidence.)

All figures from Report No. 2026-100-041, "The Did Not Provide Adequate Oversight to Ensure a Drug-Free Workplace" (Aug. 10, 2026), read from the issuer's own site (tigta.gov) and mirrored on oversight.gov. The report anonymizes all employees; this article names only the office and program, not individuals.

Sources(2) ▾
  • Treasury Inspector General for Tax Administration, The IRS Did Not Provide Adequate Oversight to Ensure a Drug-Free Workplace (2026-08-10) — Final Audit Report No. 2026-100-041 (Audit No. 2025100015), issued August 10, 2026, assessing the effectiveness of the Drug-Free Workplace Program in identifying and testing employees for illegal drug use over fiscal years 2022 through 2024. Every load-bearing figure in this piece -- the zero reasonable-suspicion tests, the 78 investigative referrals, the random-testing shortfall, and the missing-notification estimate -- comes from this report's Highlights page, Results of Review, Figures 1 and 2, and Appendix I. Fetched directly from the issuer's own domain (www.tigta.gov, HTTP 200, 3.26 MB); the same PDF is mirrored on oversight.gov (doc-oversight-mirror) for corroboration. The Internet Archive Wayback save endpoint returned HTTP 429 (rate limited) throughout this session and no prior capture exists, so no archiveUrl is recorded; the durable audit trail is the two independent, byte-identical copies (issuer tigta.gov and oversight.gov, matching MD5). tigta.gov · original document
  • Council of the Inspectors General on Integrity and Efficiency (oversight.gov), The IRS Did Not Provide Adequate Oversight to Ensure a Drug-Free Workplace (oversight.gov mirror) (2026-08-10) — The identical report as hosted on oversight.gov, the federal inspectors-general community's central report repository. Used only to corroborate that the issuer-hosted copy and the community-repository copy are the same document; all facts are cited to the issuer-hosted tigta.gov URL. oversight.gov · original document
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