Date Issued
Report Number
2019-30-068
Report Type
Audit
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
Recommendations
The Director, Headquarters Collection, Small Business/Self-Employed Division, should attempt to identify taxpayers who were certified prior to the October 2018 programming change and had an aggregate balance under the threshold amount at the time of certification, and decertify those taxpayers.
The Director, Headquarters Collection, Small Business/Self-Employed Division, should request a programming change to apply the appropriate deceased taxpayer indicator to the primary or secondary taxpayer, and recertify secondary taxpayers who were mistakenly decertified.
The Commissioner, Small Business/Self-Employed Division, should continue developing objective criteria based on the IRS's traditional approach to enforcement which takes into consideration an individual taxpayer's facts and circumstances when selecting cases to refer to the State Department for passport revocation.