U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Employers Who Do Not Comply With Requests to Provide Complete and Accurate Wage Documents Are Not Always Assessed Penalties

Report Information

Date Issued
Report Number
2015-40-090
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 Commissioner, Small Business/Self-Employed Division, should develop a process to identify and ensure that penalties are assessed, as required, on those employers that do not reply to the IRS's requests for missing Forms W-2.

The Commissioner, Small Business/Self-Employed Division, should correct computer programming errors to ensure that cases are accurately reflected in open inventory as needing to be worked and penalties are assessed when appropriate.