Reports
Oversight of the Internal Revenue Service’s Response to the American Rescue Plan Act of 2021
Customer Perceptions of the U.S. Postal Service During the COVID-19 Pandemic
Impact of Pandemic on Postal Service Finances
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
Service Performance of Election and Political Mail During the November 2020 General Election
Interim Report - Taxpayer Advocate Service Actions to Assist Taxpayers in Response to the Implementation of the Coronavirus Aid, Relief, and Economic Security Act
Pandemic Volume and Revenue Projected Scenarios
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.