Programs Susceptible to Improper Payments Are Not Adequately Assessed and Reported

The Commissioner, Small Business/Self-Employed Division, should review transcripts more frequently in an effort to prioritize sending transcripts with short statutes to tax examiners more frequently so that additional transcript cases can be worked.

The Commissioner, Small Business/Self-Employed Division, should revise processes for filtering short-statute transcripts to not only look at the tax year but also the number of days remaining before statute expiration so that additional transcript cases can be worked.

The Commissioner, Small Business/Self-Employed Division, should revise case selection criteria to include the ACTC when computing the potential tax change on SE transcript income reported by the SSA.