Date Issued
Report Number
2021-45-017
Report Type
Audit
Special Emphasis
Taxpayer First Act (TFA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
Recommendations
The Commissioner, Wage and Investment Division, should ensure that sufficient resources are allocated to the IVES Program to timely identify and suspend IVES Participants that do not complete the electronic signature certification and submit the annual independent audit report as required.
The Commissioner, Wage and Investment Division, should maintain a current list of all IVES Participants approved to submit electronically signed requests and that are meeting all electronic signature program requirements.
The Commissioner, Wage and Investment Division, should update the transcript request form to include a box indicating whether the form was signed electronically by the taxpayer, or require IVES Participants to submit electronically signed transcript requests in a separate batch from those that are not electronically signed.
The Commissioner, Wage and Investment Division, should implement a process to compare electronically signed transcript requests received from IVES Participants to a current list of all IVES Participants allowed to submit electronically signed requests to prevent the processing of any requests submitted by IVES Participants that are not approved to participate in the electronic signature program.
The Commissioner, Wage and Investment Division, should provide clear guidance on the content of the annual independent audit report to be submitted by IVES Participants using electronic signatures.