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

Report Information

Date Issued
Report Number
Report Type
Special Emphasis
Inflation Reduction Act
Joint Report
Agency Wide
Yes (agency-wide)
Questioned Costs
Funds for Better Use


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*****************************