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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-IE-R012
Report Type
Inspection / Evaluation
Agency Wide
Yes
Number of Recommendations
6
Questioned Costs
$0
Funds for Better Use
$21,486,263
Report updated under NDAA 5274
No

Open Recommendations

This report has 6 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $4,681,909

The Chief, Taxpayer Services, should require that additional documentation be provided with all Form 1310 filings.

2 No $0 $16,804,354

The Chief, Taxpayer Services, should ensure that consistent guidance is provided to employees regarding how to handle a Form 1310 that has missing or erroneous calendar and tax year information.

3 No $0 $0

In June 2024, we sent an alert to the IRS noting our concern with the denial of the programming request that would enable Accounts Management employees to systemically release refunds associated with surviving spouses. We recommended that the Chief, Taxpayer Services coordinate with the appropriate IRS offices and senior officials to expedite the approval, funding, and implementation of the programming request

4 No $0 $0

The Chief, Taxpayer Services, should ensure that the decedent refund programming request has appropriate controls to systemically calculate the accurate interest owed to survivors or claimants and avoid overpaying and underpaying interest on the refunds.

5 No $0 $0

The Chief, Taxpayer Services, should update internal guidelines to advise Individual Taxpayer Advisory Specialists and Customer Service Representatives to obtain a Form 1310 while assisting taxpayers and electronically route the document to employees assigned to the case.

6 No $0 $0

The Chief, Taxpayer Services, should develop procedures to upload claimant responses enabling assigned employees to electronically access supporting documentation for decedent refund cases.

Treasury Inspector General for Tax Administration

United States