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Results of the 2019 Filing Season

Report Information

Date Issued
Report Number
2020-44-007
Report Type
Audit
Special Emphasis
Tax Cuts and Jobs Act (TCJA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$915,921
View Report

Recommendations

The Commissioner, Wage and Investment Division, should evaluate the need to implement processes at filing that will identify tax returns that have a deduction for moving expenses which do not appear to qualify for the deduction, such as adding a required EIN field or a checkbox for the taxpayer to attest that they are a member of the military.

The Commissioner, Wage and Investment Division, should review the 7,761 tax returns that claimed the casualty and theft loss deduction but did not provide a sufficient FEMA disaster declaration number to determine if the taxpayers are entitled to the deductions claimed.

The Commissioner, Wage and Investment Division, should implement programming to identify AOTC claims without the educational institution EIN regardless of whether the claim is refundable or nonrefundable.

The Commissioner, Wage and Investment Division, should provide refresher training to tax examiners on accurately identifying and denying claims for the AOTC if there is no educational institution EIN present.