Authorities Provided by the Internal Revenue Code Are Not Effectively Used to Address Erroneous Refundable Credit and Withholding Credit Claims

The Commissioner, Wage and Investment Division, should update the systemic process to include applying the two-year ban for disallowed ACTC and AOTC claims.

The Commissioner, Wage and Investment Division, should modify the systemic process for applying the two-year ban to apply the ban at the time the IRS concludes the second audit for which the IRS disallows the taxpayer's EITC, ACTC, and AOTC claims.

The Commissioner, Wage and Investment Division, should develop an implementation plan in coordination with the SSA that identifies key actions such as working with the SSA to ********2******** and the estimated time frame to begin receiving ************2************. The implementation plan should also include the processes and procedures that will be put in place to ********2******** ***************************************2************************************** ************2************.