Strengthened Validation Controls Are Needed to Protect Against Unauthorized Filing and Input of Fraudulent Information Returns

The Commissioner, Wage and Investment Division, should ensure that the required Digital Identity Risk Assessment is completed for the FIRE system and an implementation plan for identity proofing the FIRE system's users is developed.

The Commissioner, Wage and Investment Division, should *******************2************************************* ************2************.

The Commissioner, Wage and Investment Division, should conduct outreach to affected industry groups to ensure that payers submit accurate information returns. Based on this outreach, determine if publications and materials need to be updated to provide better guidance on information return filing practices.

The Commissioner, Wage and Investment Division, should Evaluate potential business rules and filters that could be implemented to identify questionable information return submissions; for example, **********2********** **************************************2********************************..

The Commissioner, Wage and Investment Division, should develop processes to ensure that entities confirmed as suspicious, and that received the account lock, are not allowed access to the FIRE system and to prevent paper returns from posting to the Information Returns master File.