Administration of the Individual Taxpayer Identification Number Program

Date Issued

Tuesday, December 19, 2023

Submitting OIG

Treasury Inspector General for Tax Administration

Other Participating OIGs

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2024-400-012

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

$8,114,040

Open Recommendations

This report has 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
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.
4	No	$0	$0
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.
7	No	$0	$8,114,040
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	No	$0	$0
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.