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Excise Tax Registrations Are Not Always Timely or Accurately Processed

Report Information

Date Issued
Report Number
2019-40-079
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 processes and procedures to ensure that compliance reviews are conducted within the required 60 days and Letter 3681 is mailed within the five days of case assignment.

The Commissioner, Small Business/Self-Employed Division, should develop processes and procedures to ensure that tax accounts of currently approved businesses and newly approved businesses include the required Form 637 indicator.

The Commissioner, Small Business/Self-Employed Division, should develop processes and procedures to ensure that Letter 3696 is sent when required or case files are notated as to the reason why a letter is not being sent.