The TIGTA (Treasury Inspector General for Tax Administration) system avoidance failure refers to instances where the system designed to detect and prevent tax-related issues falls short of its intended purpose. This failure may occur due to technological glitches, procedural shortcomings, or human errors within the TIGTA framework. Identifying and describing these system avoidance failures is critical for pinpointing vulnerabilities, understanding root causes, and implementing corrective measures. By addressing these failures, TIGTA aims to strengthen its ability to detect and prevent tax irregularities, ensuring the integrity of the tax administration system.