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Report File
Date Issued
Submitting OIG
Treasury Inspector General for Tax Administration
Agencies Reviewed/Investigated
Internal Revenue Service
Report Number
2026-400-016
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
6
Questioned Costs
$0
Funds for Better Use
$3,934,002
Report updated under NDAA 5274
No

Open Recommendations

This report has 4 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

The Chief, Taxpayer Services, should regularly provide training to tax examiners covering credit eligibility requirements and appropriate account actions to take for ITIN holders based on the applicable tax year.

2 No $0 $3,934,002

The Chief, Taxpayer Services, should review the 1,769 tax returns where the IRS allowed credits for ITIN holders
who were potentially ineligible and make associated corrections, as necessary.

3 No $0 $0

The Chief, Taxpayer Services, should update PATH Act implementation guidance in Notice 2016-48 to define the issuance date of an ITIN as either the original issuance date or the renewed issuance date, if applicable, for those ITINs that have expired.

4 No $0 $0

The Chief, Taxpayer Services, should update the ITIN Policy Section guidelines to require on-site reviews of high-risk CAAs to be completed periodically to ensure adequate oversight.

Treasury Inspector General for Tax Administration

United States