| 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.
|
| 5 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should review the 1,537 tax returns we identified that did not meet the kilowatt requirement or had a miscalculated credit and take action to recover the potential erroneously issued credit amounts.
|
| 6 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should take steps to periodically identify and recover erroneously issued credits until computer programming can be implemented to correct the identified issues.
|
| 7 |
No |
$0 |
$0 |
|
|
The Chief Tax Compliance Officer, should incorporate the use of the code developed in response to Recommendation 1 when selecting tax returns for post-processing compliance to verify the **********2*****************
|
| 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***********
|
| 11 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should develop computer programming to systemically ensure that e-filed returns claiming a qualified disaster distribution that is exempt from the early distribution tax do not exceed the $22,000 statutory limitation.
|
| 12 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should review the 39 tax returns that we identified exceeding the statutory limit for the early distribution tax and take appropriate action to correct them.
|
