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Improvements Are Needed to Ensure That Puerto Rico Residents With Unreported and Underreported Self-Employment Tax Are Properly Identified and Examined

Report Information

Date Issued
Report Number
2017-30-045
Report Type
Audit
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 Director, CP&A, LB&I Division, should evaluate the data analysis process and methodology to analyze the La Hacienda data and document the process to be used in the future.

The Director, CP&A, LB&I Division, should work with the Office of Privacy, Governmental Liaison, and Disclosure and La Hacienda for more timely receipt of the annual data file.

The Director, CP&A, LB&I Division, should analyze and examine underreported Puerto Rico self-employment tax in addition to nonfilers, as permitted by resources and the assessment statute of limitations.

The Director, CP&A, LB&I Division, should evaluate the examinations identified for TY 2012 and correct any identified erroneous assessments.

The Director, CP&A, LB&I Division, should develop and implement written procedures to validate the data provided by La Hacienda.