The Innocent Spouse Program Needs Improved Guidance for Employees and Increased Communication With Taxpayers

Submitting OIG:

Date Issued:

Monday, October 2, 2023

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2024-300-001

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
2024300001fr.pdf	3.73 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
Provide supplemental training on an annual basis to clarify how the innocent spouse determination factors should be used in making consistent final determinations, including additional examples of case scenarios and domestic violence-related scenarios.
4	Open	No
The Commissioner, SB/SE Division, should monitor the cycle time for the innocent spouse process after the FY 2023 hiring initiative and, if the cycle time does not improve, analyze the causes of the increased cycle time in the innocent spouse process and initiate action to reduce cycle times.
7	Open	No
Issue reminders to the applicable IRS functions to ensure that the innocent spouse freeze code is removed after the innocent spouse claim is closed.