Improvements Are Needed to Ensure That Consistent Suitability Checks Are Performed for Participation in Internal Revenue Service Programs

The Commissioner, Wage and Investment Division, should determine if revisions are needed relative to the time frame of applicant responses to initial denial letters when the applicants are required to provide certified court disposition documents.

The Commissioner, Wage and Investment Division, should ensure that the report identifying e-File Providers in a recheck status is timely generated on a recurring basis and that time frames are established for tax examining technicians to timely review providers in a recheck status.

The Commissioner, Wage and Investment Division, should, once participation in the FBI's RAP Back Program is started, work with the FBI to identify additional individuals who submitted fingerprint cards subsequent to September 13, 2016, that match the fingerprints of another individual.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that continuous criminal background checks are conducted on all program participants as part of the FBI RAP Back Program. These processes and procedures should include steps to evaluate continued participation in IRS programs for individuals identified with a criminal history.

The Commissioner, Wage and Investment Division, should address the continued participation of the nine applicants who were identified by the FBI as once again submitting a fingerprint card with fingerprints associated with another individual and deactivate the applicants' Electronic Filing Identification Numbers as appropriate.