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American Rescue Plan Act: Implementation of Advance Recovery Rebate Credit Payments

Report Information

Date Issued
Report Number
2022-47-030
Report Type
Audit
Special Project
Pandemic
Special Emphasis
American Rescue Plan Act of 2021 (ARPA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$1,765,302,411
View Report

Recommendations

The Commissioner, Large Business and International Division, should coordinate with the territories to share information that will enable the territories to recover duplicate payments that the territories have issued, to the extent permitted under the relevant territory’s domestic law.

If Congress enacts additional stimulus payments, the Commissioner, Wage and Investment Division, should consider additional programming changes to prevent ineligible individuals from receiving advance payments, including individuals claimed as dependents or dependents claimed on multiple returns, nonresident individuals, individuals who had a filing status or filing partner change, deceased individuals, and individuals affected by the mentioned related programming errors.