Assessment of Fiscal Year 2024 Compliance With Improper Payment Reporting Requirements

The Commissioner, Taxpayer Services, should work with the Office of Tax Policy to request additional legislative considerations that will help the IRS reduce improper payments associated with refundable tax credits.

Conduct an analysis of the new IP PIN procedures to 1) identify the impact on taxpayer filing behavior and refundable credits claimed; 2) evaluate the number of returns selected for post-refund review; and 3) measure the dollar impact to tax administration/improper payments.

Upon completing the analysis noted in Recommendation 2, determine if the new IP PIN procedures should be continued.