Processes Do Not Always Ensure That Electronic Filing Identification Numbers Are Assigned to Qualified Applicants or Deactivated When Required

The Commissioner, Wage and Investment Division, should verify the citizenship status of the eight individuals who, per SSA records, were not U.S. citizens or resident aliens and from whom the IRS did not receive a response to its second letter requesting documentation supporting the individuals' citizenship. If documentation is not obtained, deactivate these individuals' Electronic Filing Identification Numbers (EFIN) and, if appropriate, deactivate the EFINs for the two individuals who appealed the EPSS's determination that they are not U.S. citizens or resident aliens.

The Commissioner, Wage and Investment Division, should develop a process to verify citizenship status for all prior and current Principals and Responsible Officials for whom SSA citizenship records are blank, including the 1,494 individuals TIGTA identified.

The Commissioner, Wage and Investment Division, should develop processes to verify the accuracy of partnership reporting on prior e-file applications as well as new partnership e-file applications to ensure compliance with program requirements.

The Commissioner, Wage and Investment Division, should suspend the Electronic Filing Identification Numbers (EFIN) associated with the nine partnership applications with omitted partners that TIGTA identified and request revised applications that accurately report partners to ensure that these partners meet program suitability requirements.

The Commissioner, Wage and Investment Division, should establish time frames and a process for ensuring timely inactivation of EFINs for which the sole Principal or Responsible Official is deceased.