Reports

Assess the impact of the COVID-19 pandemic on IRS customer service operations and evaluate the development of the IRS’s comprehensive customer service strategy. 

The objective is to assess whether American Samoa used Coronavirus Relief Fund payment proceeds in accordance with 601(d) of the Social Security Act, as amended, (42 U.S.C. 801(d)), Treasury's Coronavirus Relief Guidance For State, Territorial, Local, and Tribal Governments, and Treasury's Coronavirus Relief Fund Frequently Asked Questions. 

(Audit number: 202040633) Objective: Assess the IRS’s processes and procedures to ensure the validity of COVID-19 relief credit claims.

Title VI of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), (P. L. 116-136) requires the Department of the Treasury (Treasury) to make Coronavirus Relief Fund payments to each State and Tribal government, and each unit of local government that meets the conditions outlined in Title VI. Payments are to be made no later than 30 days after enactment on March 27, 2020. Title VI also authorizes our office to conduct monitoring and oversight of the receipt, disbursement, and use of funds made available to States, Tribal governments and units of local governments. 

The overall objective was to evaluate whether the IRS timely and accurately processed individual paper and electronically filed tax returns during the 2020 Filing Season.