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

Submitting OIG:

Date Issued:

Wednesday, June 14, 2023

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2023-47-035

Location(s):

Agency-Wide

Type of Report:

Audit

Special Projects:

Questioned Costs:

Funds for Better Use:

$9,957,194

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
202347035fr.pdf	3.11 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
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.
3	Open	No
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	Open	No
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.