Skip to main content

Reports

Search reports, investigative results, and agency plansShowing 1 - 10 of 25 results
Department of Labor OIG

Audit of Employment and Training Grant Subrecipients

In March 2020, the COVID-19 pandemic caused many of ETA’s job training programs to cease operation. This interrupted participants’ job training, hence potentially preventing them from completing their training and getting a job in the areas they were trained. This audit will assess the impact of the pandemic on ETA’s job training programs by reviewing which and how many job training programs were interrupted and how ETA was able to resume training and ensure participants completed training programs they had started prior to the pandemic.
 
Railroad Retirement Board OIG

Audit of the Railroad Retirement Board Mobile Phones Deployed as a Result of the Pandemic

The objectives of this audit are to: 1) determine if mobile phones purchased and deployed as a result of the pandemic comply with RRB mobile device policies including records retention for voice mail, text messages, photographs, etc, 2) conduct a cost benefit analysis for the cell phones that would include identification of non-usage of cell phones and extensive personal usage, 3) assess the necessity for the mobile phone, for the entire population of cell phones, based on cell phone usage tied to employee positions within the agency, 4) assess the types of the applications downloaded to the mobile phones and determine if they are appropriate for business purposes and if approvals were required, and 5) assess whether agency records of mobile phone assignment are accurate and complete for the entire population of cell phones.
Railroad Retirement Board OIG

Audit of the Utilization of ARPA Information Technology Modernization Funds at the Railroad Retirement Board

The objectives of this audit are to: 1) obtain, review, and assess agency plans to expend these funds, 2) determine the current status of the RRB IT initiatives to expend all or part of the appropriation, 3) evaluate if the project progress is in accordance with the RRB’s project plan timeline, and reasons for delay, if any, 4) evaluate if the RRB’s goals and timeline are reasonable and attainable to achieve the intended purpose as stated in agency plans, and 5) evaluate the outcomes of the project relative to the anticipated improvements.
Department of the Treasury OIG

Review of COVID-19 Business Tax Relief Provisions on Original and Amended Tax Returns

The objective of this review is to assess the IRS’s processes and procedures to ensure the accuracy and validity of COVID‐19 related employer tax credits on original and amended tax returns. 
 

Treasury Inspector General for Tax Administration

Continued Assessment of the IRS’s Efforts to Address the Backlog of Its Tax Processing Operations

The overall objective of this review is  to continue to assess the IRS’s efforts to address backlogs of work in its various Submission Processing functions both carried over from the 2020 Filing Season and additional backlogs resulting from the IRS’s inability to timely process tax returns and other tax account work received during the 2021 Filing Season.  This review addresses the major management challenge of Responding to the COVID-19 Pandemic. 

Treasury Inspector General for Tax Administration

Review of IRS’s Customer Service Efforts to Assist Taxpayers With the Child Tax Credit Portal and Non-Portal Updates

The Treasury Inspector General for Tax Administration is initiating a review of the Internal Revenue Service’s customer service efforts to assist taxpayers in determining their eligibility and updating their personal information in order to qualify for advance payments of the Child Tax Credit.  The American Rescue Plan Act of 2021,  which became law on March 11, 2021, increases the amount of the Child Tax Credit from $2,000 to $3,000 per child under the age of 18 ($3,600 for children under 6). The American Rescue Plan Act also requires the IRS to develop an online portal, known as the Child Tax Credit Update Portal.  Taxpayers that do not have access to the Internet will be able to contact the IRS using a dedicated phone line or visit a Taxpayer Assistance Center to either opt-out or update their information.
 

Treasury Inspector General for Tax Administration

Assessment of the IRS Efforts to Prioritize and Reduce Consistent Accounts Management Overage Inventories

Accounts Management is responsible for assisting taxpayers with questions about the tax laws, their tax account, the status of their refund and responses to many IRS notices.  Accounts Management’s ability to timely resolve taxpayer’s issues directly effects the customer service and experience provided to the taxpayer.  Accounts Management has consistently had a high percentage of overage inventory for many years.  The overage inventory has grown worse because of the IRS closures related to the Coronavirus Disease 2019 (COVID-19), which caused a backlog of mail at Tax Processing Centers and Campus Support sites.  Because most of Accounts Management inventory is initiated by the taxpayer, delays in getting through the backlog of mail causes inventory to be overage before it makes it to Accounts Management. 

Treasury Inspector General for Tax Administration

Expanded Eligibility for the Premium Tax Credit

The Treasury Inspector General for Tax Administration is initiating a review to evaluate the Internal Revenue Service’s efforts to implement the Premium Tax Credit tax law changes affected by the American Rescue Plan Act of 2021.  The American Rescue Plan Act of 2021, which became law on March 11, 2021, waives the repayment of any excess advanced Premium Tax Credit received by marketplace participants during Calendar Year 2020.  Additionally, the American Rescue Plan Act increases the Premium Tax Credits for all income brackets for coverage years beginning in 2021 and 2022.

Treasury Inspector General for Tax Administration

Implementation of Child Tax Credit Advanced Periodic Payments

The Treasury Inspector General for Tax Administration is initiating a review to evaluate the Internal Revenue Service’s actions to implement the legislative changes made by the American Rescue Plan Act (ARPA)  of 2021 to expand the Child Tax Credit and issue advanced periodic payments.  The ARPA, which became law on March 11, 2021, increases the amount of the Child Tax Credit from $2,000 to $3,000 per child under 18 years old ($3,600 for children less than 6 years old).  The credit is fully refundable and a portion of it can be paid in advance to taxpayers.  In addition, the Act requires the IRS to develop an online portal so that taxpayers can either un-enroll from receiving advanced periodic payments or update information such as marital status, number of qualifying children, etc. that would affect their eligibility for the Child Tax Credit and/or revise their advanced payment amounts.

Treasury Inspector General for Tax Administration

Review of the Internal Revenue Service’s Development of the Child Tax Credit Update Portal

The Treasury Inspector General for Tax Administration is initiating a review of the Internal Revenue Service’s development of the Child Tax Credit Update Portal (CTCUP) that was included as part of the American Rescue Plan Act of 2021.  The Act includes approximately $1.9 trillion in economic relief and stimulus to address the continuing impact of the coronavirus pandemic on the economy, public health, state and local governments, individuals, and businesses.  It also contains numerous tax-related provisions intended to provide relief to individuals and businesses.  These provisions will have a significant impact on IRS operations and Federal tax administration.