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Report File
Date Issued
Submitting OIG
Treasury Inspector General for Tax Administration
Agencies Reviewed/Investigated
Internal Revenue Service
Report Number
2025-405-013
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
2
Questioned Costs
$0
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 2 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

In August 2024, we notified the Director, Examination Case Selection, Small Business/Self-Employed Division, of our concern that the business rule that performed a validity check on the gross proceeds amount reported on Form 1099-S, Proceeds From Real Estate Transactions, was not working as intended. Our analysis identified 13 of 20 records erroneously rejected or were identified as errors by IRIS. We recommended that the IRS request programming changes to prevent Forms 1099-S from being rejected or incorrectly identified as errors.

2 No $0 $0

In April, 2024, we notified the Director, Submission Processing, Taxpayer Services, of our concerns with the missing and inconsistent criteria used by IRIS to process paper-filed Forms 1099. We recommended that the IRS request programming changes, if needed, to ensure that IRIS business rules are using the same criteria as the legacy ERS.

Treasury Inspector General for Tax Administration

United States