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Law Enforcement Assistance Program Requests Are Not Always Processed Timely and Accurately

Report Information

Date Issued
Report Number
2015-40-003
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 Chief, CI, and the Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that Forms 8821 A are timely processed. The procedures should include requiring CI employees to date stamp the requests when received.

The Commissioner, Wage and Investment Division, should review the LEAP database to ensure that information is accurate and complete and develop processes and procedures to ensure that the new request information recorded is accurate and complete.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that requests are accurately worked. These processes should include ensuring thorough research is performed to locate the requested tax return information.

The Commissioner, Wage and Investment Division, should ensure that prescreening procedures in the RAIVS units are effective in rejecting requests that have missing, incomplete, or altered information, and those that have an Individual Taxpayer Identification Number rather than a Social Security Number.

The Chief, CI, should ensure that special agents review Forms 8821-A for complete information before submitting them to the RAIVS units.