Reports

Department of Commerce OIG

Independent Program Evaluation of National Institute of Standards and Technology (NIST) Pandemic Relief Program

For the independent program evaluation of National Institute of Standards and Technology (NIST) Pandemic Relief Program, the evaluation objective was to determine whether NIST grantees and subrecipients accounted for and expended pandemic relief funds provided under the Coronavirus Aid, Relief, and Economic Security Act and subsequent funding authorizations in accordance with federal laws and regulations. We contracted with the Institute for Defense Analyses (IDA), an independent firm, to perform this evaluation. Our office oversaw the evaluation’s progress to ensure that IDA performed it in...

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

The IRS Continues to Reduce Backlog Inventories in the Tax Processing Centers

Full Details: Oversight.gov Report Page

Audit | 3/18/2024

Department of Agriculture OIG

COVID-19 - Food and Nutrition Service’s Pandemic Electronic Benefits Transfer - Final Report

In our final report, we reviewed key aspects of the Food and Nutrition Service funding and administration of Pandemic Electronic Benefits Transfer assistance.

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

Action Is Being Taken to Address the System Limitation That Contributed to the Destruction of Tax Year 2019 Paper‑Filed Information Returns

Full Details: Oversight.gov Report Page

Department of Agriculture OIG

COVID 19 - ReConnect Program

This informational report provides general information and highlights CARES Act funding as of June 30, 2023. This informational report does not contain any findings or recommendations, and it was prepared using information obtained during the audit work and from public sources.

Full Details: Oversight.gov Report Page

Department of Agriculture OIG

COVID-19 - Coronavirus Food Assistance Program - Direct Support

We determined whether Farm Service Agency (FSA) provided timely and accurate Coronavirus Food Assistance Program (CFAP) direct payments to eligible recipients.

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

Processing of Recovery Rebate Credit Claims During the 2022 Filing Season

Full Details: Oversight.gov Report Page

Audit | 8/24/2023

1 - Closed

On March 14, 2022, we notified the Director, Submission Processing, Wage and Investment Division, of our concerns regarding the accuracy of COVID Tax Tip 2022-29 regarding Internal Revenue Code §§ 6428B(f) and 6428B(h). Specifically, the guidance states incorrectly that taxpayers can claim the RRC for a shared dependent even if the IRS has already made an advance payment for the dependent. We recommended that the IRS revise the Tax Tip and related Frequently Asked Questions, etc., to state that taxpayers who share qualifying dependents are required to reduce the amount of the RRC claimed by the advance payment issued to either parent on behalf of the dependent.

2 - Closed

The Commissioner, Wage and Investment Division, should review the 274,865 individuals identified where the IRS issued an RRC to potentially ineligible dependents and nonresidents and take the actions needed to recover payments that are determined to be erroneous.

3 - Closed

Continue to periodically issue information on the availability of the RRC and how to claim it through Frequently Asked Questions on IRS.gov, communications with tax return preparers, annual unclaimed refund announcements, etc. until the statutory period for taxpayers to file a Tax Year 2020 and 2021 tax return to claim the RRC has expired.

4 - Closed

Send a letter to the nearly 3 million individuals we identified where the tax return data show the individual is potentially eligible for the RRC encouraging the individuals to amend their Tax Year 2021 return and claim the credit if eligible. The letter should clearly state the eligibility requirements for claiming the RRC in simple terms and direct the individuals to additional resources if needed to assist them in determining whether they are eligible.

Department of Agriculture OIG

COVID-19—Farmers to Families Food Box Program Administration

In our final report, we assessed the controls Agricultural Marketing Service developed and implemented to ensure awardees fulfilled the obligations of their contracts.

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

American Rescue Plan Act: Assessment of the Expanded Child and Dependent Care and Earned Income Tax Credits

Full Details: Oversight.gov Report Page

Audit | 6/15/2023

1 - Closed

On February 17, 2022, we notified the Director, Submission Processing, Wage and Investment Division, of our concern with three business rules and recommended that IRS management update the business rule programming to identify and evaluate returns for both refundable and nonrefundable CDCC claims.

2 - Open

Ensure that programming is updated for Processing Year 2023 to identify taxpayers who reported an obviously invalid care provider TIN on Form 2441.

3 - Closed

Develop a tool or programming for Error Resolution to ensure that tax returns claiming prior year expenses are systemically identified to determine if the maximum CDCC had been claimed in the prior year, before processing the return and potentially releasing erroneous refunds.

4 - Closed

Work with the Department of the Treasury, Office of Tax Policy, to advance legislation to treat a tax return as filed only when it is accepted. This would remove the legal risks associated with rejecting tax returns with conditions that indicate the taxpayer is ineligible for refundable credits claimed on the return.

5 - Closed

If legislation is enacted, develop programming to reject e-filed returns meeting certain conditions, such as those noted in this report.

6 - Closed

The Commissioner, Wage and Investment Division, should ensure that the compliance filter criteria for identifying individuals claiming self-only EITC who are not eligible for work is updated to include the *************************.

7 - Closed

The Commissioner, Wage and Investment Division, should establish processes to compare subsequent legislative changes with compliance filter
programming to identify and make necessary changes, as needed.

8 - Closed

The Commissioner, Wage and Investment Division, should review the 774,559 returns with self-only EITC from potentially ineligible ******** and take actions needed to recover credits that are determined to be erroneous.

9 - Open

The Commissioner, Wage and Investment Division, should complete examinations for all 61 tax returns we identified to ensure taxpayers receive the correct CDCC amounts.

Treasury Inspector General for Tax Administration

American Rescue Plan Act: Review of the Reconciliation of the Child Tax Credit

Full Details: Oversight.gov Report Page

Audit | 6/14/2023

1 - Open

Review all of the 6,833 taxpayers with excess Child Tax Credit identified during our review and take appropriate actions to ensure that the taxpayers receive the correct amount of the Child Tax Credit.

2 - Closed

Identify additional taxpayers after May 5, 2022, who received excess Child Tax Credit as a result of tax examiner error and take appropriate actions to ensure that these taxpayers receive the correct amount of the Child Tax Credit.

3 - Closed

Review the 105 taxpayers who potentially did not receive all of their eligible Child Tax Credit identified during our review and take appropriate actions to ensure that they receive the correct amount of the Child Tax Credit.

4 - Closed

Evaluate the priority of programming to ensure that processes and procedures are developed to identify and correct tax examiner entries input during the error correction process that exceed statutory limits, including a process to systemically reprocess corrected returns through Error Resolution programming before being released for processing.

5 - Closed

On February 17, 2022, we notified IRS management of our concerns with undeliverable payments that post after the processing of the tax return. In these instances, the IRS processed the tax return as if the payment was received by the taxpayer. As a result, the taxpayer would receive less Child Tax Credit than they are eligible to receive. We recommended that the IRS develop a process to identify undeliverable payments after
processing of the TY 2021 tax return.

6 - Closed

Identify taxpayers with advance payments who have yet to file a TY 2021 tax return and send a reminder notice, similar to the Department of the Treasury, using the advance payments as part of the criteria.

7 - Closed

Work with the Commissioner, Small Business/Self-Employed Division, to create a process to recover potentially erroneous advance payments from taxpayers who have not filed a TY 2021 tax return.

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State (State and Local Reports)

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Reports

Independent Program Evaluation of National Institute of Standards and Technology (NIST) Pandemic Relief Program

The IRS Continues to Reduce Backlog Inventories in the Tax Processing Centers

COVID-19 - Food and Nutrition Service’s Pandemic Electronic Benefits Transfer - Final Report

Action Is Being Taken to Address the System Limitation That Contributed to the Destruction of Tax Year 2019 Paper‑Filed Information Returns

COVID 19 - ReConnect Program

COVID-19 - Coronavirus Food Assistance Program - Direct Support

Processing of Recovery Rebate Credit Claims During the 2022 Filing Season

COVID-19—Farmers to Families Food Box Program Administration

American Rescue Plan Act: Assessment of the Expanded Child and Dependent Care and Earned Income Tax Credits

American Rescue Plan Act: Review of the Reconciliation of the Child Tax Credit

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