Where To Report Waste

Fraud, Abuse, Or Retaliation

Administration of the Individual Taxpayer Identification Number Program

Submitting OIG:

Treasury Inspector General for Tax Administration

Date Issued:

Tuesday, December 19, 2023

Agency Reviewed / Investigated:

Internal Revenue Service

Submitting OIG-Specific Report Number:

2024-400-012

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

$0

Funds for Better Use:

$8,114,040

Number of Recommendations:

8

Report updated under NDAA 5274:

No

View Document:

Attachment	Size
2024400012fr.pdf	2.91 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1	Open	No
In addition to using available ITIN Policy Section resources, coordinate with the other IRS business operating divisions to identify additional resources to assist with ensuring that on-site compliance reviews of all high-risk CAAs are completed.
2	Open	No
Require the ITIN Policy Section to periodically review both vendor and IRS provided forensic training to ensure that the training instructions are adequate and consistent.
4	Open	No
Complete a study to determine the feasibility of developing a tool for ITIN applicants, similar to Where’s My Refund?, to check the status of their application.
5	Open	No
Determine if projects to modernize the ITIN Program should be added to the Inflation Reduction Act Project Status Dashboard. If ITIN modernization efforts are added to the dashboard, ensure that target milestone completion dates are identified.
7	Open	No
Review the 5,534 tax returns we identified for which the IRS incorrectly paid retroactive credit claims and take the steps needed to recover the erroneously issued funds.
8	Open	No
Review the 2,519 tax returns we identified for which the IRS incorrectly denied retroactive credit claims and take the steps needed to ensure that these taxpayers receive the benefits to which they are entitled.