The Office of Chief Counsel Accurately Administered User Fees but Could Improve Its User Fee Refund Process

Chief Counsel should implement a policy requiring compliance with the United States Code (U.S.C.) rule that money shall be deposited no later than the third day after receipt.

Chief Counsel should provide additional training to Chief Counsel employees to help assure that proper dates are entered into the CASE-MIS.

Chief Counsel should develop and implement policies requiring that refunds are issued either at the time of overpayment or at the time of case closure.

Chief Counsel should issue refunds to the 24 taxpayers that overpaid user fees in FY 2015 without receiving a refund.