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The IRS Continues to Reduce Backlog Inventories in the Tax Processing Centers

Report Information

Date Issued
Report Number
2024-406-020
Report Type
Audit
Special Project
Pandemic
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

On June 6, 2023, we notified the Director, Customer Account Services, Wage and Investment Division, of our concerns regarding the overpayments being erroneously held. We recommended that the IRS identify a process to review and release the overpayments that are being erroneously held. We also recommended that the IRS request programming changes, if needed, to ensure that all accounts with overpayments are identified and release the overpayments where warranted.

The Commissioner, Wage and Investment Division, should perform an analysis of Tax Year 2019 tax accounts with abated Failure to File penalties due to Notice 2022-36, to identify additional tax accounts for which overpayments are being held from issuance and take the actions needed to systemically release the overpayments where warranted.