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Improvements Are Needed to Address Continued Deficiencies in Ensuring the Accuracy of the Centralized Authorization File

Report Information

Date Issued
Report Number
2020-40-067
Report Type
Audit
Special Emphasis
Taxpayer First Act (TFA)
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, Wage and Investment Division, should develop procedures to conduct initial and periodic suitability checks of representatives to determine if they are deceased or incarcerated, and remove their authorizations in the CAF as appropriate.

The Commissioner, Wage and Investment Division, should coordinate with the Return Preparer Office to receive notification for cases in which a return practitioner's PTIN is revoked, and determine if the practitioner's CAF authorization(s) should be removed.

The Commissioner, Wage and Investment Division, should research the 191 representatives whose PTINs are revoked and remove their CAF authorizations as appropriate.
Recommendation rejected by IRS

The Commissioner, Wage and Investment Division, should revoke the authorizations for the 2,657 representatives who are deceased.

The Commissioner, Wage and Investment Division, should confirm with the taxpayers associated with the 114 representatives who were incarcerated during Calendar Year 2019 whether the taxpayers want to retain or revoke the authorizations.