Audit Reports - FY2011 - No Script

SEP 2011 | AUG 2011 | JUL 2011 | JUN 2011 | MAY 2011 | APR 2011
MAR 2011 | FEB 2011 | JAN 2011 | DEC 2010 | NOV 2010 | OCT 2010

September 2011

Report NumberReport Details and Links
201120099The Mainframe Databases Reviewed Met Security Requirements; However, Automated Security Scans Were Not Performed
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201110095Contract Files Lacked Sufficient Information to Support Determinations of Present Responsibility
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201120127The Customer Account Data Engine 2 Program Management Office Implemented Systems Development Guidelines; However, Process Improvements Are Needed to Address Inconsistencies
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201130117Improvements Are Needed to Ensure the Central Withholding Agreement Program Fosters Nonresident Alien Withholding Compliance
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201111132Procurements Were Not Processed in Compliance With the American Recovery and Reinvestment Act of 2009
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201140131Low Participation and Tax Return Volumes Continue to Hinder the Transition of Individual Income Tax Returns to the Modernized e-File System
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201120106Annual Assessment of the Internal Revenue Service Information Technology Program
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201130113Steps Can Be Taken to Enhance the Quality of Audits Involving Small Corporate Returns
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201140126Controls Over Refunds to Certain Taxpayers Could Be Improved
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201140128The Passage of Late Legislation and Incorrect Computer Programming Delayed Refunds for Some Taxpayers During the 2011 Filing Season
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201120109The Customer Account Data Engine 2 Is Making Progress Toward Achieving Daily Processing, but Improvements Are Warranted to Ensure Full Functionality
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201110125Management Oversight of the Small Business/Self-Employed Division’s Fuel Compliance Fleet Card Program Should Be Strengthened
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201130114Collection Actions Were Not Always Pursued on Cases Returned From the Private Debt Collection Program
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201140124Many Investment Theft Loss Deductions Appear to Be Erroneous
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201120101Security Controls Over Wireless Technology Were Generally in Place; However, Further Actions Can Improve Security
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201130112Reducing the Processing Time Between Balance Due Notices Could Increase Collections
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201120074Mainframe Computer Performance Is Being Actively Monitored, but Defined-Service Agreements and Software Licensing Can Be Improved
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201120111Continued Centralization of the Windows Environment Would Improve Administration and Security Efficiencies
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201140115Affordable Care Act: The Number of Taxpayers Filing Tanning Excise Tax Returns Is Lower Than Expected
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201130118The 2009 Offshore Voluntary Disclosure Initiative Increased Taxpayer Compliance, but Some Improvements Are Needed
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201110098The Internal Revenue Service Adequately Prepared for and Responded to the Austin Incident
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201120116Treasury Inspector General for Tax Administration – Federal Information Security Management Act Report for Fiscal Year 2011
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201110108The Employee Plans Function Should Continue Its Efforts to Obtain Needed Retirement Plan Information
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201120110The Customer Account Data Engine 2 Database Implementation Project Made Progress in Design Activities, but Improvements Are Needed
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201120105The Modernization and Information Technology Services Organization Is Effectively Planning for the Implementation of the Affordable Care Act
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201110107The Administration of Recruitment and Retention Incentives Has Improved, but Additional Actions Should Be Taken
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201140103Affordable Care Act: Efforts to Implement the Small Business Health Care Tax Credit Were Mostly Successful, but Some Improvements Are Needed
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201130090Fiscal Year 2011 Statutory Review of Restrictions on Directly Contacting Taxpayers
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201141083Billions of Dollars in Education Credits Appear to Be Erroneous
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201130102National Research Program Audits of Individuals Are Closely Monitored, but the Quality of Tests for Unreported Income Is a Concern
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201141097First-Time Homebuyer Credit Repayment Notices Were Incorrect, and the Method Used to Identify Dispositions Is Unreliable
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201140100Legislative Requirements Were Met When Awarding Grants and Tax Credits for the Qualifying Therapeutic Discovery Project Program
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201130084Additional Steps Are Needed To Better Ensure Audits Are Expanded to Prior and/or Subsequent Year Returns When Substantial Taxes May Be Owed
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201130091Using Soft Notices to Address Reporting Discrepancies Has Merit, but Cost and Benefit Questions Remain
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201120088The Modernized e-File Release 6.2 Included Enhancements, but Improvements Are Needed for Tracking Performance Issues and Security Weaknesses
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201130093The Office of Disclosure Continues to Improve Compliance With the Freedom of Information Act Requirements
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201110096Risk Management Efforts Could Be Improved With Clearly Defined Procedures and Expanded Information Sharing
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August 2011

Report NumberReport Details and Links
201110075Controls Over the Purchase Card Program Were Not Effective in Ensuring Appropriate Use
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201120076The IRS2GO Smartphone Application Is Secure, but Development Process Improvements Are Needed
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201140094Accuracy of Tax Returns, the Quality Assurance Processes, and Security of Taxpayer Information Remain Problems for the Volunteer Program
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201110089The Human Capital Office Improved the Hiring Process, but Additional Actions Can Be Taken to Better Monitor Hiring Timelines
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201110086Controls Over Costs and Building Security Related to Outsourced Office Support Services Need to Be Improved
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201140087Increased Call Demand and Limited Resources Continue to Adversely Affect the Toll-Free Telephone Level of Service
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201120078Service Operations Command Center Management Can Do More to Benefit From Implementing the Information Technology Infrastructure Library
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201110085Affordable Care Act: The Tax Exempt and Government Entities Division’s Planning Efforts for the Health Care Reform Legislation
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201110062Additional Improvements Are Needed in the Office of Appeals Collection Due Process Program to Ensure Statutory Requirements Are Met
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July 2011

Report NumberReport Details and Links
201140073Progress Has Been Made, but Additional Improvements to the E-Help Desk Are Needed to Support Expanding Electronic Products and Services
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201130069Fiscal Year 2011 Statutory Audit of Compliance with Legal Guidelines Restricting the Use of Records of Tax Enforcement Results
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201130077Fiscal Year 2011 Statutory Review of Disclosure of Collection Activity With Respect to Joint Returns
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201130071Trends in Compliance Activities Through Fiscal Year 2010
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201140065Plans for the Implementation of Merchant Card Reporting Could Result in Burden for Taxpayers and Problems for the Internal Revenue Service
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201110072Additional Actions and Data Are Needed to Further Analyze the Size and Skills of the Acquisition Workforce
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201130068Trends in Criminal Investigation’s Enforcement Activities Showed Improvements for Fiscal Year 2010, With Gains in Most Performance Indicators
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201140070The Internal Revenue Service Provides Helpful and Accurate Tax Law Assistance but Taxpayers Experience Lengthy Wait Times to Speak With Assistors
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201110067The Taxpayer Advocate Service Can More Effectively Ensure Low Income Taxpayer Clinics Are Appropriately Using Grant Funds
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201130063Procedures Allowed Inconsistent Processing of Streamlined Installment Agreements
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201140059Some Taxpayer Responses to Math Error Adjustments Were Not Worked Timely and Accurately
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201141061Individuals Who Are Not Authorized to Work in the United States Were Paid $4.2 Billion in Refundable Credits
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201140058Taxpayers Do Not Always Receive Quality Responses When Corresponding About Tax Issues
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June 2011

Report NumberReport Details and Links
201110052The Identification and Evaluation of Systemic Advocacy Projects Designed to Resolve Broad-Based Taxpayer Problems Can Be Improved
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201120060Corrective Actions to Address the Disaster Recovery Material Weakness Are Being Completed
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201141057Control Weaknesses Over Amended Returns Allowed Some Inappropriate Claims for the First-Time Homebuyer Credit to Be Allowed
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201130055Fiscal Year 2011 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute
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201111053The Direct Pay Build America Bond Compliance Check Program Has Yet to Result in Wide-Scale Examinations
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May 2011

Report NumberReport Details and Links
201110041Challenges Continue With Reporting Complete and Accurate Information in the Federal Financial Management Improvement Act Remediation Plan
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201110042Improvements Are Needed in the Voluntary Closing Agreement Process for Public Employers
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201140054Some Taxpayers Were Not Appropriately Notified When Their Personally Identifiable Information Was Inadvertently Disclosed
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201130048Successfully Processing Large Corporate Tax Returns Electronically Was a Major Accomplishment, but Eliminating More Compliant Returns From the Audit Stream Is a Work in Progress
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201110034Limitations in the Sample Size for the Internal Revenue Service’s Employment Tax Study May Impact the Ability to Determine Compliance Levels
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201120046Access Controls for the Automated Insolvency System Need Improvement
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201130051Challenges Remain When Processing Undeliverable Mail and Preventing Violations of Taxpayers’ Rights During the Lien Due Process
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201110050The Employee Plans Function Has Improved the Process for Selecting Retirement Plans for Examination
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201130039Challenges Remain to Balance Revenue Officer Staffing With Attrition and Workload Demands
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201130049Fiscal Year 2011 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property
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201110047Employees Are Provided Sufficient Information on Their Tax Responsibilities, but Additional Actions Are Needed to Detect All Noncompliant Employees
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201120044Security Over Databases Could Be Enhanced to Ensure Taxpayer Data Are Protected
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April 2011

Report NumberReport Details and Links
201130040Fiscal Year 2011 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations
Audit Highlights: PDF | HTML

201110045Collection Employees Adhered to Fair Tax Collection Practices During Fiscal Year 2010
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201140043The Interactive Tax Law Assistant Helps Assistors Provide Accurate Answers to Taxpayer Inquiries
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201141038Processes Were Not Established to Verify Eligibility for Residential Energy Credits
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201141037Millions of Dollars in Questionable Qualified Motor Vehicle Deductions Are Being Allowed
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March 2011

Report NumberReport Details and Links
201141035Administration of the First-Time Homebuyer Credit Indicates a Need for Improved Controls Over Refundable Credits
Audit Highlights: PDF | HTML

201140032Interim Results of the 2011 Filing Season
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201130036Fiscal Year 2011 Statutory Review of Compliance With Legal Guidelines When Issuing Levies
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201140031Review of the Use of the Electronic Filing Identification Number
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201130026The Initiative to Reduce Compliance Risks Associated With Delinquent Income Tax Returns Filed After a Substitute for Return Assessment Could Be Enhanced
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201110015The Impact of the Frontline Leader Readiness Program on Succession Planning Should Be Determined
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201130020Taxpayer Payments Were Improperly Transferred to the Excess Collection File
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February 2011

Report NumberReport Details and Links
201140025Publishing and Mail Costs Need to Be More Effectively Managed to Reduce Future Costs
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201130016Progress Has Been Made to Reengineer the Examination Program, but Additional Improvements Are Needed to Reduce Taxpayer Burden
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201120007The Applications Development Function’s Quality Assurance Program Office Can Make Its Processes More Effective
Audit Highlights: PDF | HTML

201130019Targeted Compliance Efforts May Reduce the Number of Inaccurate Information Returns Submitted by Government Entities
Audit Highlights: PDF | HTML

201140022The Taxpayer Assistance Centers Are Not Located to Effectively Serve the Maximum Number of Taxpayers
Audit Highlights: PDF | HTML

201140023Reduction Targets and Strategies Have Not Been Established to Reduce the Billions of Dollars in Improper Earned Income Tax Credit Payments Each Year
Audit Highlights: PDF | HTML

201130013Existing Practices Allowed IRS Contractors to Receive Payments While Owing Delinquent Taxes
Audit Highlights: PDF | HTML

201120012Additional Security Is Needed for the Taxpayer Secure Email Program
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January 2011

Report NumberReport Details and Links
201110021Attestation Review of the Internal Revenue Service’s Fiscal Year 2010 Annual Accounting of Drug Control Funds and Related Performance
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201140014The Income Verification Express Services Program Needs Improvements to Better Protect Tax Return Information
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201141011Individuals Received Millions of Dollars in Erroneous Plug-in Electric and Alternative Motor Vehicle Credits
Audit Highlights: PDF | HTML

201130008Weaknesses Continue to Exist in the Controls Over Investigative Equipment
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December 2010

Report NumberReport Details and Links
201130004Penalty Cases for Failure to Disclose Reportable Transactions Were Not Always Fully Developed
Audit Highlights: PDF | HTML

201140010Multiple Channels Are Used to Provide Information to Small Business Taxpayers, but More Information Is Needed to Understand Their Needs
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201120006The Sustaining Infrastructure Program Is Significantly Improved and a Comprehensive Information Technology Infrastructure Strategy Has Been Developed
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201140009Significant Problems Still Exist With Internal Revenue Service Efforts to Identify Prisoner Tax Refund Fraud
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201130005Actions Are Needed in the Identification, Selection, and Examination of Individual Tax Returns With Rental Real Estate Activity
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November 2010

Report NumberReport Details and Links
201120001Prototype Process Improvements Will Benefit Efforts to Modernize Taxpayer Account Administration
Audit Highlights: PDF | HTML

201120003Treasury Inspector General for Tax Administration – Federal Information Security Management Act Report for Fiscal Year 2010
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201141002Overall the Making Work Pay Credit Was Implemented As Intended by the Congress, but Resulted in Many Taxpayers Owing Taxes With Their Returns
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