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Criminal Restitution Assessment Procedures Need Improvement

Report Information

Date Issued
Report Number
2021-30-033
Report Type
Audit
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 Chief, Criminal Investigation (CI), should develop procedures to ensure that CI is timely sending closing documents to the Technical Services Unit. This includes receiving acknowledgement from the Small Business/Self-Empoyed Division that the documents were received.

The Commissioner, Small Business/Self-Employed Division, should review the existing process controls to ensure that restitution assessments are made in a timely manner. This review could be conducted when completing periodic reviews of the restitution program and addressing any barriers to the timely assessment of restitution.

The Commissioner, Small Business/Self-Employed Division, should establish monitoring procedures to provide reasonable assurance that all interest and penalties incorrectly assessed to Restitution-Based Assessment (RBA) accounts are removed.