Date Issued
Report Number
2025-408-016
Report Type
Audit
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
Recommendations
The Chief, Taxpayer Services, should develop a code that can be placed on tax accounts during tax return
************2*************************** processing to identify when a on the current year Form 5695.
The Chief, Taxpayer Services, should identify and update computer programming which prevented tax returns incorrectly claiming the Residential Clean Energy Credit from being identified by the Error Resolution program.
The Chief, Taxpayer Services, should evaluate and update computer programming to disallow the credit for qualified fuel cell property when taxpayers do not meet the minimum kilowatt usage requirement.
The Chief, Taxpayer Services, should review the 1,537 tax returns we identified that did not meet the kilowatt requirement or had a miscalculated credit and take action to recover the potential erroneously issued credit amounts.
The Chief, Taxpayer Services, should take steps to periodically identify and recover erroneously issued credits until computer programming can be implemented to correct the identified issues.