Processes Need to Be Improved to Identify Incomplete and Fraudulent Applications for Individual Taxpayer Identification Numbers

The Commissioner, Wage and Investment Division, should implement processes to ensure that ITINs issued solely for the purpose of claiming tax treaty benefits are used only for such purpose as required by the PATH Act.

The Commissioner, Wage and Investment Division, should ensure that tax examiners properly review ITIN applications to authenticate required supporting documentation.

The Commissioner, Wage and Investment Division, should review the nine applications TIGTA identified as being erroneously issued and correspond with the ITIN applicant to obtain required documentation supporting the issuance of the ITIN if warranted.

The Deputy Commissioner for Services and Enforcement should: Modify the RTS consistency and validity checks to identify all duplicate uses of supporting documents, including those for which the **************2************** ***2*** on the application do not match information in the RTS.

The Deputy Commissioner for Services and Enforcement should: Ensure that programming changes are made to require mandatory review when the RTS alerts tax examiners that an applicant is using the *************2************ *****2***** or duplicate supporting documents as has previously been used to obtain an ITIN.