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Report File
Date Issued
Submitting OIG
Treasury Inspector General for Tax Administration
Other Participating OIGs
Treasury Inspector General for Tax Administration
Agencies Reviewed/Investigated
Internal Revenue Service
Report Number
2024-400-068
Report Type
Audit
Special Projects
Pandemic
Agency Wide
Yes
Number of Recommendations
4
Questioned Costs
$0
Funds for Better Use
$1,885,749,111

Open Recommendations

This report has 3 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $19,087,019

On February 28, 2024, we alerted the ERC Team Lead of our concern and recommended that the IRS review the 997 tax returns we identified and consider them for post-refund compliance review to recover potentially erroneous ERC paid.

2 No $0 $1,772,359,718

On February 28, 2024, we alerted the ERC Team Lead of our concern and recommended that the IRS review the 139,993 and 44,930 Tax Years 2020 and 2021 returns and consider them for post-refund compliance to recover any potentially erroneous ERC paid.

3 No $0 $94,302,374

The Commissioner, Small Business/Self-Employed Division, should ensure that the 923 entities we identified receive a disallowance letter to prevent erroneous ERC claims from being paid.

Treasury Inspector General for Tax Administration

United States