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

Report Information

Date Issued
Report Number
2020-40-064
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$4,743,068
View Report

Recommendations

The Commissioner, Wage and Investment Division, should review the 371 tax returns TIGTA identified for which the IRS incorrectly denied retroactive credit claims and take the steps needed to ensure that these taxpayers receive the benefits to which they are entitled.

The Commissioner, Wage and Investment Division, should discontinue allowing the CAAs to authenticate an applicant’s ****2**** *******2******* status. Limit CAAs’ involvement to assisting individuals in gathering applicable documents and completing the ITIN applications.
Recommendation rejected by IRS

The Commissioner, Wage and Investment Division, should ensure that follow-up reviews are conducted, as required, if the IRS continues to allow the CAAs to authenticate an applicant's identity and foreign status.

The Commissioner, Wage and Investment Division, should If the IRS continues to allow the CAAs to authenticate an applicant’s *************2***************, change the program requirements to prohibit or put further conditions on reentry into the program for the CAAs that were terminated due to significant noncompliance.
Recommendation rejected by IRS