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Results of the 2022 Filing Season

Report Information

Date Issued
Report Number
2023-40-021
Report Type
Audit
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

Develop programming to reject e-filed tax returns that claim alimony deductions that are based on payments to an alimony recipient with an invalid TIN or to a recipient ******************** tax year being processed.

Develop fraud detection filters to identify for review alimony deductions that are based on payments to an alimony recipient ******************************* tax year being processed.

Reinforce established guidance applicable to the disallowance of alimony deduction claims with a divorce or separation agreement date after December 31, 2018.

Develop an e-file business rule to reject returns with an alimony deduction claim and a divorce date after December 31, 2018, or consider using the FixERS tool to systemically resolve the error.

Revise programming to not edit e-filed returns with a special processing code when the reported alimony amount contained in the electronic information that was submitted with the return is not actually claimed as a deduction.