U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Opportunities Exist to Improve the Audit Selection Process for the Qualified Plug-In Electric Drive Motor Vehicle Credit

Report Information

Date Issued
Report Number
2023-30-065
Report Type
Audit
Special Emphasis
Inflation Reduction Act
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

Review the population of 13,518 Plug-In Credit claims for non-qualified vehicles identified by TIGTA for potential examination.

Consider adding a manual review to DEBR filter 991C to identify and select returns with **********2************ for examination until the future controls are in place.

The Commissioner, SB/SE Division, should expand *******2********* and use these data in examination selection until future controls are in place.

Expand controls to identify Plug-In Credit claims for **********2******* **************2***************************

Review the 7,547 claims for potential examination that ******2******** ****************2*****************************