U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Affordable Care Act: With Minor Exceptions, Controls and Procedures for Collection of the Shared Responsibility Payment and Excess Advance Premium Tax Credit Were Effectively Established

Report Information

Date Issued
Report Number
2016-33-071
Report Type
Audit
Special Emphasis
Affordable Care Act (ACA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Director, Collection, Small Business/Self-Employed Division, should implement a programming change to ensure that SRP modules that were closed as below tolerance are included when establishing a new or revised installment agreement.

The Director, Collection, Small Business/Self-Employed Division, should ensure that the Tax Year 2015 SRP modules with misapplied payments are corrected and monitor the situation until it is clear that the problem has been solved.