Further Improvements Are Needed to Strengthen the Controls for Issuing Employer Identification Numbers

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Date Issued

Friday, July 25, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-400-036

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 9 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Chief, Taxpayer Services, should increase the identity assurance level for the Mod IEIN system to Level 2.
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.