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

Report Information

Date Issued
Report Number
2018-40-010
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
$0
View Report

Recommendations

The Commissioner, Wage and Investment Division, should modify processes to systemically remove all revoked ITINs from the NAP and update the IMF.

The Commissioner, Wage and Investment Division, should develop processes and procedures to identify deceased ITIN holders and lock their tax accounts if they exist.

The Commissioner, Wage and Investment Division, should ensure that the tax accounts for the 567 deceased ITIN holders we identified are locked.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that ITINs are not assigned for applications submitted by CAAs whose CAA Agreement has expired or been terminated.

The Commissioner, Wage and Investment Division, should review the 192 ITINs TIGTA identified that were assigned to individuals whose applications were submitted by CAAs after the CAA Agreement expired or was terminated. ITINs assigned to individuals for whom the IRS did not review original documents should be revoked and the individuals instructed to reapply for their ITIN if they have a continued tax need.