On April 22, 2022, we notified the Director, Submission Processing, Wage and Investment Division, of our concerns with a lack of authentication of taxpayer identity within the IVES Program. IVES analysts are responsible for reviewing submissions by IVES participants on their continued compliance with IVES Program electronic signature (e-signature) policies and procedures. IVES analysts review the submission for sufficiency of the audit and independence of the auditor. We found that reviews of IVES participant compliance with e-signature policies were largely not conducted. As such, IVES participants that did not submit their required report did not have their access to the e-signature program revoked. This increases the risk that IVES participants may be more noncompliant with IVES Program policies regarding authentication and validation of taxpayer identity. We recommended that management implement a system for revocation and notification of participants if an IVES analyst reviews the results of the participant’s independent audit of their e-signature system and deems the audit results or the system to be insufficient.