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The Innocent Spouse Program Needs Improved Guidance for Employees and Increased Communication With Taxpayers

Report Information

Date Issued
Report Number
2024-300-001
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

Issue a reminder to SB/SE Division Examination and Collection employees reminding them that the non-requesting spouse’s CSED should not be suspended when an innocent spouse claim is requested.

Issue reminders to the applicable IRS functions to ensure that the innocent spouse freeze code is removed after the innocent spouse claim is closed.