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Expansion of Self-Correction for Electronic Filers and Other Improvements Could Reduce Taxpayer Burden and Costs Associated With Tax Return Error Resolution

Report Information

Date Issued
Report Number
2021-40-008
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
$11,609,610
View Report

Recommendations

The Commissioner, Wage and Investment Division, should develop processes and procedures to retain and provide access to historical ERS data, including actions taken by tax examiners.

The Commissioner, Wage and Investment Division, should develop processes and procedures to identify and correct tax examiner entries in verified fields that exceed statutory limits, including a process to ensure that tax returns with verified amounts are systemically reprocessed through ERS programming before being released for processing.

The Commissioner, Wage and Investment Division, should review the 8,397 tax returns TIGTA identified in which taxpayers received more in the CTC or the ACTC than they were entitled to receive and take actions to recover the erroneous credits.

The Commissioner, Wage and Investment Division, should review the 12,147 tax returns TIGTA identified in which taxpayers did not receive the amount of the CTC or the ACTC to which they were entitled and ensure that they receive their allowable credit amount.