Inflation Reduction Act: Results of the Direct File Pilot

Date Issued

Thursday, March 20, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-408-015

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
1	No	$0	$0
The Chief, Direct File, should ensure that the total costs of Direct File include the costs from all support functions.
3	No	$0	$0
The Chief, Direct File, should determine what caused taxpayers to not receive their prior year AGI from their Individual Online Account and update the computer programming accordingly.
5	No	$0	$0
The Chief, Direct File, should notify the 669 taxpayers we identified of their potential eligibility to claim the education credits. The notice should inform them of their potential eligibility and steps for claiming the credits.
8	No	$0	$0
The Chief, Direct File, should improve the Direct File chat technology to systemically queue up chats for assistors, based upon the assistor’s experience.