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Results of the 2016 Filing Season

Report Information

Date Issued
Report Number
2017-40-014
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 review the 450 HCTC claims TIGTA identified as being incorrectly processed to ensure that taxpayers received the HCTCs to which they were entitled and that erroneously issued HCTCs are recovered.

The Commissioner, Wage and Investment Division, should implement computer programming changes to ensure that Residential Energy Efficient Property Credit claims are not inappropriately limited to $500 or $1,000.

The Commissioner, Wage and Investment Division, should review the 731 tax returns TIGTA identified for which the IRS incorrectly limited the taxpayer's Residential Energy Efficient Property Credit and ensure that individuals receive the credit to which they are entitled.

The Commissioner, Wage and Investment Division, should identify additional Residential Energy Efficient Property Credit claims processed after April 28, 2016, to ensure that individuals receive the credit to which they are entitled.