Reports

Treasury Inspector General for Tax Administration

American Rescue Plan Act: Assessment of Processes to Identify and Address Improper Child and Dependent Care Credit Claims

Audit | 3/14/2022

1 - Closed

The Commissioner, Wage and Investment Division, should update processes to *****2***** from Form 2441 the care provider’s **2********************2*******************, and the amount paid to the care provider.

2 - Closed

The Commissioner, Wage and Investment Division, should update paper verification processes to generate errors in the Error Resolution System when the ****************2****************, or amounts paid to the care provider are missing

3 - Closed

The Commissioner, Wage and Investment Division, should revise Form 2441 to include checkboxes to note whether dependent care expenses are for a spouse or dependent who is physically or mentally incapable of caring for themselves or if special deemed earned income rules apply.

4 - Closed

The Commissioner, Wage and Investment Division, should develop a process to identify tax returns with adult **********2********** **************************2*****************************. These tax returns should be considered for selection for post-refund compliance reviews.

5 - Closed

The Commissioner, Wage and Investment Division, should work with the Department of the Treasury, Office of Tax Policy, to obtain the legal authority to disallow the Child and Dependent Care Credit (CDCC) when the primary or secondary taxpayer is identified by an ***2*** Individual Taxpayer Identification Number (ITIN) on Form 2441

6 - Closed

The Commissioner, Wage and Investment Division, should develop a process to identify tax returns with ***2*** Individual Taxpayer Identification Numbers (ITINs) used to identify the care provider. These tax returns should be considered for selection for post-refund compliance review.

7 - Closed

The Commissioner, Wage and Investment Division, should revise Form 2441 instructions and Publication 503, using examples, so taxpayers may better understand the requirements for qualifying care and expenses

8 - Closed

The Commissioner, Wage and Investment Division, should develop a process to identify tax returns with care provider ****************************************************2******************************. These tax returns should be selected for post-refund compliance review.

9 - Closed

The Commissioner, Wage and Investment Division, should coordinate with the Small Business/Self-Employed Division to develop a compliance plan for post-refund treatment of cases involving **********************2********************************************** ****************************************************2********************************************** ****************************************************2**************************************************2***

Treasury Inspector General for Tax Administration

Cybersecurity and Telework During the COVID‑19 Pandemic

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

The Taxpayer Advocate Service Assisted Thousands of Taxpayers With CARES Act Issues but Faced Challenges in Identifying and Tracking Applicable Cases

Full Details: Oversight.gov Report Page

Audit | 10/20/2021

Treasury Inspector General for Tax Administration

Steps Were Taken to Protect Employee Health and Safety, but Additional Efforts Are Needed to Ensure Compliance With Federal Guidelines During Pandemics

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

People First Initiative Actions Helped Taxpayers During the Pandemic; However, Many Taxpayers Received Inaccurate Collection Notices

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

Inspection of Health and Safety Measures at Select IRS Taxpayer Assistance Centers During the COVID-19 Pandemic

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

Effects of the COVID-19 Pandemic on Business Tax Return Processing Operations

Full Details: Oversight.gov Report Page

Audit | 9/02/2021

1 - Closed

The Commissioner, Wage and Investment Division, should coordinate with the Office of Servicewide Penalties to ensure that the 1,295 taxpayer accounts with potential incorrect ES penalties are reviewed and corrected as necessary.

1 - Closed

2 - Closed

The Commissioner, Wage and Investment Division, should evaluate the feasibility to direct additional types of payments from Tax Processing Centers to lockbox sites. This evaluation should also assess the feasibility of directing payments received by field office employees to lockbox sites for processing.

2 - Closed

Arizona Auditor General

Report on Internal Control and on Compliance Year Ended June 30, 2020

Based on our audit of the State’s Comprehensive Annual Financial Report, we reported internal control weaknesses and instances of noncompliance over financial reporting. For example, the Department of Economic Security did not put all critical identity-verification or other anti-fraud measures in place before paying federal CARES Act unemployment insurance benefits and reported it paid over $4 billion in fraudulent identity theft unemployment insurance benefits claims through September 4, 2021, when the benefits ended.

Treasury Inspector General for Tax Administration

Inspection of Health and Safety Measures at Select IRS Facilities During the COVID-19 Pandemic

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

Taxpayers Were Notified About the CARES Act Retirement Plan Provisions; However, Additional Actions Could Be Taken to Identify Potential Noncompliance

Full Details: Oversight.gov Report Page

Date Range

Report Type

Report Category

Submitting Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

American Rescue Plan Act: Assessment of Processes to Identify and Address Improper Child and Dependent Care Credit Claims

Cybersecurity and Telework During the COVID‑19 Pandemic

The Taxpayer Advocate Service Assisted Thousands of Taxpayers With CARES Act Issues but Faced Challenges in Identifying and Tracking Applicable Cases

Steps Were Taken to Protect Employee Health and Safety, but Additional Efforts Are Needed to Ensure Compliance With Federal Guidelines During Pandemics

People First Initiative Actions Helped Taxpayers During the Pandemic; However, Many Taxpayers Received Inaccurate Collection Notices

Inspection of Health and Safety Measures at Select IRS Taxpayer Assistance Centers During the COVID-19 Pandemic

Effects of the COVID-19 Pandemic on Business Tax Return Processing Operations

Report on Internal Control and on Compliance Year Ended June 30, 2020

Inspection of Health and Safety Measures at Select IRS Facilities During the COVID-19 Pandemic

Taxpayers Were Notified About the CARES Act Retirement Plan Provisions; However, Additional Actions Could Be Taken to Identify Potential Noncompliance

Glossary

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