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Improvements Are Needed to Ensure That Employer Shared Responsibility Payments Are Properly Assessed

Report Information

Date Issued
Report Number
2020-43-028
Report Type
Audit
Special Emphasis
Affordable Care Act (ACA)
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, Small Business/Self-Employed Division, should revise Letter 226-J *******************2********************** *******2****** when they disagree with the proposed ESRP amount..
Recommendation rejected by IRS

The Commissioner, Small Business/Self-Employed Division, should for those ALEs that do not ****************2****************, a follow-up notice should be sent followed by a notice of assessment if *********2********** is still not *****2*****.
Recommendation rejected by IRS

The Commissioner, TE/GE Division, should expand existing criteria used to identify churches to include key word searches and ensure that these cases are referred to the TE/GE Division as required.
Recommendation rejected by IRS