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American Rescue Plan Act: Review of the Reconciliation of the Child Tax Credit

Report Information

Date Issued
Report Number
2023-47-035
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
$9,957,194
View Report

Recommendations

Identify taxpayers with advance payments who have yet to file a TY 2021 tax return and send a reminder notice, similar to the Department of the Treasury, using the advance payments as part of the criteria.

Work with the Commissioner, Small Business/Self-Employed Division, to create a process to recover potentially erroneous advance payments from taxpayers who have not filed a TY 2021 tax return.