Final Results of the 2024 Filing Season

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Date Issued

Thursday, April 24, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-408-016

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 7 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Chief, Taxpayer Services, should develop a code that can be placed on tax accounts during tax return **********2************************* processing to identify when a on the current year Form 5695.
2	No	$0	$0
The Chief, Taxpayer Services, should identify and update computer programming which prevented tax returns incorrectly claiming the Residential Clean Energy Credit from being identified by the Error Resolution program.
3	No	$0	$0
The Chief, Taxpayer Services, should evaluate and update computer programming to disallow the credit for qualified fuel cell property when taxpayers do not meet the minimum kilowatt usage requirement.
8	No	$0	$0
The Chief, Taxpayer Services, should develop processes to enforce and systemically verify that e-filed tax ****2**** returns claiming the Alternative Fuel Vehicle Refueling Property Credit have *******2********************* used to claim the credit.
9	No	$0	$0
The Chief, Taxpayer Services, should revise Form 8911 to capture the number of properties claimed for the Alternative Fuel Vehicle Refueling Property Credit.
10	No	$0	$0
The Chief, Taxpayer Services, should develop computer programming to limit the personal use part of the credit *********2*********
4	No	$0	$0
The Chief, Taxpayer Services, should: Evaluate and update computer programming to fix the formatting issues that are resulting in improperly allowed fuel cell property credit amounts.