Final Results of the 2024 Filing Season

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 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
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.
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.