Recurring Identification Is Needed to Ensure That Employers Full Pay the Deferred Social Security Tax

Submitting OIG:

Date Issued:

Monday, May 22, 2023

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2023-46-030

Location(s):

Agency-Wide

Type of Report:

Audit

Special Projects:

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
202346030fr.pdf	1.89 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
2	Open	No
The Commissioner, Small Business/Self-Employed Division, should continue to identify new tax accounts with a Social Security tax deferral at least through Calendar Year 2024 to ensure that all unpaid deferrals are identified for collection as appropriate.