Processes Do Not Ensure That Individual Taxpayer Identification Numbers Are Issued Only to Qualifying Individuals With a Tax Administration Need

The Commissioner, Wage and Investment Division, should review the 39 ITINs identified by the SRT and 613 active ITINs identified by TIGTA for which the Form W-7 application used an address identified by the SRT as part of a pattern of Form W-7 applications with potentially fraudulent supporting documents to determine whether the ITINs need to be revoked or deactivated.

The Commissioner, Wage and Investment Division, should develop processes and procedures to revoke or deactivate ITINs after issuance when the SRT determines the supporting documents submitted with the application are fraudulent.

The Commissioner, Wage and Investment Division, should develop processes and procedures to log, track, and safeguard original documents and certified copies of documents from IRS receipt until returned to the applicant.

The Commissioner, Wage and Investment Division, should extend the six-month storage period before loose original documents are destroyed or returned to the issuing country's embassy to allow applicants more time to request their documents.

The Commissioner, Wage and Investment Division, should modify computer programming to ensure that all ITINs that have a blank status in the RTS are identified for deactivation.