Without Expanded Error Correction Authority, Billions of Dollars in Identified Potentially Erroneous Earned Income Credit Claims Will Continue to Go Unaddressed Each Year

The Chief Financial Officer and the Commissioner, Wage and Investment Division, should ensure that the revised ACTC improper payment risk assessment process includes a quantitative assessment for the ACTC improper payment risk using available National Research Program (NRP) and enforcement data.

The Chief Financial Officer and the Commissioner, Wage and Investment Division, should ensure that the results of the AOTC improper payment risk assessment accurately reflect the high risk associated with AOTC payments. Completion of the AOTC improper risk assessment should include a quantitative assessment of the AOTC improper payment risk using available National Research Program (NRP) and enforcement data.