| 1 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should increase the identity assurance level
for the Mod IEIN system to Level 2.
|
| 2 |
No |
$0 |
$0 |
|
|
In September 2024, we alerted the IRS of the 9 SSNs that received
10,271 EINs identified as potential waste and abuse due to using the **************2**********
***************************************2**********************************************************
****2******* We expressed concerns about the accessibility of the Mod IEIN system, ****2*****
******************2********************************* fraud, waste, and abuse. We recommended
that the IRS consider limiting or performing additional reviews of applications where the
*****************2******************************** of assigned entities and conduct data analysis
to detect cases of fraud, waste, and abuse.
|
| 3 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Update programming to prevent an individual from receiving more EINs per day than allowed by the policy in effect.
|
| 4 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services should: Develop a process to identify and prevent the assignment of EINs with the ****************************************************2**********************************************
*****2*****
|
| 5 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Implement systemic processes to detect abuse of the Mod IEIN system and prevent the identified SSNs from requesting additional EINs.
|
| 6 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Update the Form SS-4 and related instructions to require a ****2******
*****2***** name and SSN when an EIN application for ****2*** is submitted.
|
| 7 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Coordinate with the Information Technology organization to include fields that will capture two TINs associated with an EIN when the Business Master File is modernized.
|
| 8 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Update internal guidance to capture the 2*********** SSN as the responsible party when EIN applications ****2***** are submitted.
|
| 9 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Update the Mod IEIN system programming to capture the ****2****
****2*****SSN as the responsible party for applications submitted ****
|
| 10 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Ensure that the Mod IEIN system programming updates from the prior recommendations are implemented during the planned modernization.
|
| 11 |
No |
$0 |
$0 |
|
|
The Chief, Taxpayer Services, should: Update all instructions and internal guidance used by employees when issuing an EIN to note that another EIN cannot be designated as the responsible party.
|
