Employers Who Do Not Comply With Requests to Provide Complete and Accurate Wage Documents Are Not Always Assessed Penalties
Report Information
Date Issued
September 22, 2015
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
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.