Reports
The Taxpayer Advocate Service Assisted Thousands of Taxpayers With CARES Act Issues but Faced Challenges in Identifying and Tracking Applicable Cases
People First Initiative Actions Helped Taxpayers During the Pandemic; However, Many Taxpayers Received Inaccurate Collection Notices
Effects of the COVID-19 Pandemic on Business Tax Return Processing Operations
Implementation of Tax Year 2020 Employer Tax Credits Enacted in Response to the COVID-19 Pandemic
Assessment of the Effects of the Coronavirus Pandemic on Customer Service Operations
Oversight of the Internal Revenue Service’s Response to the American Rescue Plan Act of 2021
Interim Report – The IRS Leveraged Its Telework Program to Continue Operations During the COVID-19 Pandemic
Results of the 2020 Filing Season and Effects of COVID-19 on Tax Processing Operations
Interim Report - Taxpayer Advocate Service Actions to Assist Taxpayers in Response to the Implementation of the Coronavirus Aid, Relief, and Economic Security Act
Audit of Delinquent Noncustodial Parents' Tax Refund and Economic Impact Payment Intercepts
The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides qualifying individuals with a recovery rebate (economic impact payment) of up to $1,200 (or $2,400 if married and filing jointly), plus up to $500 for each qualifying child. Congress added a number of exemptions concerning the economic impact payments within the CARES Act; however, it did not exempt child support debt. According to estimates, up to 10.5 million noncustodial parents are delinquent in their payment of child support and could have their economic impact payments intercepted. Based on the significant impact that the CARES Act will have on the collection of delinquent child support due to the intercept of economic impact payments, we determined that the focus of our audit would be to determine whether selected State(s) have policies and procedures in place to ensure that State child support programs collected and distributed delinquent child support under the Federal Tax Refund Offset program.