Audit Reports - FY2014 - No Script

SEP 2013 | AUG 2013 | JUL 2013 | JUN 2013 | MAY 2013 | APR 2013
MAR 2013 | FEB 2013 | JAN 2013 | DEC 2012 | NOV 2012 | OCT 2012

September 2013

Report NumberReport Details and Links
201320126Annual Assessment of the Internal Revenue Service Information Technology Program
Audit Highlights: PDF | HTML

201340124Late Legislation Delayed the Filing of Tax Returns and Issuance of Refunds for the 2013 Filing Season
Audit Highlights: PDF | HTML

201320128Federal Information Security Management Act Report for Fiscal Year 2013
Audit Highlights: PDF | HTML

201320117Improved Controls Are Needed to Ensure That All Planned Corrective Actions for Security Weaknesses Are Fully Implemented to Protect Taxpayer Data
Audit Highlights: PDF | HTML

201330121The Online Payment Agreement Program Benefits Taxpayers and the Internal Revenue Service, but More Could Be Done to Expand Its Use
Audit Highlights: PDF | HTML

201323119Affordable Care Act: Improvements Are Needed to Strengthen Systems Development Controls for the Premium Tax Credit Project
Audit Highlights: PDF | HTML

201340131All Individual Tax Returns Filed Electronically in the 2013 Filing Season Were Processed Using the Modernized e-File System
Audit Highlights: PDF | HTML

201320118Foreign Account Tax Compliance Act: Improvements Are Needed to Strengthen Systems Development Controls for the Foreign Financial Institution Registration System
Audit Highlights: PDF | HTML

201330112The Referral Process for Examinations of Tax Returns Claiming the Foreign Earned Income Exclusion Needs to Be Improved
Audit Highlights: PDF | HTML

201340129Case Processing Delays and Tax Account Errors Increased Hardship for Victims of Identity Theft
Audit Highlights: PDF | HTML

201340123The Law Which Penalizes Erroneous Refund and Credit Claims Was Not Properly Implemented
Audit Highlights: PDF | HTML

201330111Systemic Penalties on Late Filed Forms Related to Certain Foreign Corporations Were Properly Assessed, but the Abatement Process Needs Improvement
Audit Highlights: PDF | HTML

201320127While Efforts Are Ongoing to Deploy a Secure Mechanism to Verify Taxpayer Identities, the Public Still Cannot Access Their Tax Account Information Via the Internet
Audit Highlights: PDF | HTML

201310116Vendors Had Millions of Dollars of Federal Tax Debt
Audit Highlights: PDF | HTML

201310102Improvements Are Needed to Ensure Timely Resumption of Critical Business Processes After an Emergency
Audit Highlights: PDF | HTML

201322094Increased Oversight of Information Technology Hardware Maintenance Contracts Is Necessary to Ensure Against Paying for Unnecessary Services
Audit Highlights: PDF | HTML

201320108Better Cost-Benefit Analysis and Security Measures Are Needed for the Bring Your Own Device Pilot
Audit Highlights: PDF | HTML

201330114The Parallel Investigations Process Needs Improvement
Audit Highlights: PDF | HTML

201310104The Use of Return on Investment Information in Managing Tax Enforcement Resources Could Be Improved
Audit Highlights: PDF | HTML

201320125Customer Account Data Engine 2 Database Deployment Is Experiencing Delays and Increased Costs
Audit Highlights: PDF | HTML

201340120Stolen and Falsely Obtained Employer Identification Numbers Are Used to Report False Income and Withholding
Audit Highlights: PDF | HTML

201330109Fiscal Year 2013 Statutory Review of Compliance With the Freedom of Information Act
Audit Highlights: PDF | HTML

201330099Actions Are Needed to Strengthen the National Quality Review System for Correspondence Audits
Audit Highlights: PDF | HTML

201340122Detection Has Improved; However, Identity Theft Continues to Result in Billions of Dollars in Potentially Fraudulent Tax Refunds
Audit Highlights: PDF | HTML

201330113The International Campus Compliance Unit Is Improving Individual Tax Compliance
Audit Highlights: PDF | HTML

201313115Affordable Care Act: Tracking of Health Insurance Reform Implementation Fund Costs Could Be Improved
Audit Highlights: PDF | HTML

201320106Automated Monitoring Is Needed for the Virtual Infrastructure to Ensure Secure Configurations
Audit Highlights: PDF | HTML

201310103The Office of Appeals Continues to Experience Difficulties in the Handling of Collection Due Process Cases
Audit Highlights: PDF | HTML

201320107Full Compliance With Trusted Internet Connection Requirements Is Progressing; However, Improvements Would Strengthen Security
Audit Highlights: PDF | HTML

201320089Weaknesses in Asset Management Controls Leave Information Technology Assets Vulnerable to Loss
Audit Highlights: PDF | HTML

201340110Inconsistent Adherence to Quality Requirements Continues to Affect the Accuracy of Some Tax Returns Prepared at Volunteer Sites
Audit Highlights: PDF | HTML

201340093Unsupported and Potentially Erroneous Claims for General Business Credits Are Not Always Identified When Tax Returns Are Processed
Audit Highlights: PDF | HTML

201310101The Physical Security Risk Assessment Program Needs Improvement
Audit Highlights: PDF | HTML

201330098Recalculations of the Collection Statute Expiration Date Were Not Always Accurate
Audit Highlights: PDF | HTML

201330075Improvements Are Needed in Assessing and Enforcing Internal Revenue Code Section 6694 Paid Preparer Penalties
Audit Highlights: PDF | HTML

201340105Correspondence Scan Errors and Image System Limitations Can Delay Resolution of Taxpayer Cases
Audit Highlights: PDF | HTML

August 2013

Report NumberReport Details and Links
201330080Fiscal Year 2013 Statutory Review of Restrictions on Directly Contacting Taxpayers
Audit Highlights: PDF | HTML

201310082Contractor Employees Have Millions of Dollars of Federal Tax Debts Taxpayers
Audit Highlights: PDF | HTML

201310091Significant Progress Was Made in Achieving Compliance With the Federal Financial Management Improvement Act, but Unpaid Assessments Remain a Material Weakness
Audit Highlights: PDF | HTML

201310081Chief Counsel Should Take Steps to Minimize the Risk of Outside Influence on Its Letter Rulings
Audit Highlights: PDF | HTML

201340084The Internal Revenue Service Is Not in Compliance With Executive Order 13520 to Reduce Improper Payments
Audit Highlights: PDF | HTML

201330077The Correspondence Audit Selection Process Could Be Strengthened
Audit Highlights: PDF | HTML

201330078Trends in Compliance Activities Through Fiscal Year 2012
Audit Highlights: PDF | HTML

201330092Fiscal Year 2013 Statutory Review of Compliance With Legal Guidelines When Issuing Levies
Audit Highlights: PDF | HTML

201330085Fiscal Year 2013 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations
Audit Highlights: PDF | HTML

201330073Fiscal Year 2013 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results
Audit Highlights: PDF | HTML

July 2013

Report NumberReport Details and Links
201330072Fiscal Year 2013 Statutory Review of Compliance With Lien Due Process Procedures
Audit Highlights: PDF | HTML

201330079Fiscal Year 2013 Statutory Review of Disclosure of Collection Activity With Respect to Joint Returns
Audit Highlights: PDF | HTML

201330071Fiscal Year 2013 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute
Audit Highlights: PDF | HTML

201320063Improvements Are Needed to Ensure Successful Development and System Integration for the Return Review Program
Audit Highlights: PDF | HTML

201310074Potential Fair Tax Collection Practices Violations Were Inaccurately Coded
Audit Highlights: PDF | HTML

June 2013

Report NumberReport Details and Links
201310060Vulnerabilities Exist for Improper or Fraudulent Claims for Bond Tax Credits


201320025Desktop and Laptop Software License Management Is Not Being Adequately Performed
Audit Highlights: PDF | HTML

201340062The Taxpayer Protection Program Improves Identity Theft Detection; However, Case Processing Controls Need to Be Improved
Audit Highlights: PDF | HTML

201310056The Purchase Card Program Lacks Consistent Oversight to Identify and Address Inappropriate Use
Audit Highlights: PDF | HTML

201330058Employers Do Not Always Follow Internal Revenue Service Worker Determination Rulings
Audit Highlights: PDF | HTML

201330058Employers Do Not Always Follow Internal Revenue Service Worker Determination Rulings
Audit Highlights: PDF | HTML

201330061Fiscal Year 2013 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers' Property
Audit Highlights: PDF | HTML

201320013The Data Center Consolidation Initiative Has Made Significant Progress, but Program Management Should Be Improved to Ensure That Goals Are Achieved
Audit Highlights: PDF | HTML

201330054The Enterprise Collection Strategy Organization Has Centralized Management of the Collection Organization; However, Performance Measures and Key Roles Need to Be Developed
Audit Highlights: PDF | HTML

201340059Processes Ensure That Taxpayer Identification Numbers Used to Claim Dependent Exemptions Are Valid
Audit Highlights: PDF | HTML

May 2013

Report NumberReport Details and Links
201310037Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California
Audit Highlights: PDF | HTML

201330051Actions Are Needed to Accurately Reflect Criminal Investigation's Fraud Referral Evaluation Period and Improve the Criminal Fraud Referral Process
Audit Highlights: PDF | HTML

201310053Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review
Audit Highlights: PDF | HTML

201330043Oversight of Revenue Officer Case Actions Can Be Improved
Audit Highlights: PDF | HTML

201330040Controls Over Partial Payment Installment Agreements Can Be Improved
Audit Highlights: PDF | HTML

201340052Review and Verification of Individual Taxpayer Identification Number Applications Has Improved; However, Additional Processes and Procedures Are Still Needed
Audit Highlights: PDF | HTML

April 2013

Report NumberReport Details and Links
201310046Cost-Reimbursement Contracts Did Not Fully Comply With Federal Acquisition Regulation Revisions
Audit Highlights: PDF | HTML

201320039Enhancements Made to the Modernized e-File System in Release 8 Should Improve System Performance for the 2013 Filing Season
Audit Highlights: PDF | HTML

201310032Travel Card Controls Are Generally Effective, but More Aggressive Actions to Address Misuse Are Needed
Audit Highlights: PDF | HTML

March 2013

Report NumberReport Details and Links
201340035Interim Results of the 2013 Filing Season
Audit Highlights: PDF | HTML

201343033Affordable Care Act: Implementation of Key Information Reporting Provisions
Audit Highlights: PDF | HTML

201323034Affordable Care Act � The Income and Family Size Verification Project: Improvements Could Strengthen the Internal Revenue Service�s New Systems Development
Audit Highlights: PDF | HTML

201320030Integrated Financial System Updates Are Improving System Security, but Remaining Weaknesses Should Be Addressed
Audit Highlights: PDF | HTML

201330028Improvements Are Needed to Ensure That Performance Measures Are Balanced and Adequately Assess the Effectiveness of the Collection Program
Audit Highlights: PDF | HTML

201330027Processing of Foreign Currency Check Payments Is Causing Unnecessary Taxpayer Burden
Audit Highlights: PDF | HTML

201340029Assessment of the Internal Revenue Service�s Interpretation of Section 1302 of the Recovery Act: Qualifying Advanced Energy Project Credit
Audit Highlights: PDF | HTML

201330020Actions Can Be Taken to Reinforce the Importance of Recognizing and Investigating Fraud Indicators During Office Audits
Audit Highlights: PDF | HTML

February 2013

Report NumberReport Details and Links
201320023Improvements Are Needed to Ensure the Effectiveness of the Privacy Impact Assessment Process
Audit Highlights: PDF | HTML

201340024The Internal Revenue Service Was Not in Compliance With All Requirements of the Improper Payments Elimination and Recovery Act for Fiscal Year 2012
Audit Highlights: PDF | HTML

201330021The Compliance Assurance Process Has Received Favorable Feedback, but Additional Analysis of Its Costs and Benefits Is Needed
Audit Highlights: PDF | HTML

201340022Taxpayer Referrals of Suspected Tax Fraud Result in Tax Assessments, but Processing of the Referrals Could Be Improved
Audit Highlights: PDF | HTML

January 2013

Report NumberReport Details and Links
201340015Improper Payments Elimination and Recovery Act Risk Assessments of Revenue Programs Are Unreliable
Audit Highlights: PDF | HTML

201310018Fraud and Abuse Are Addressed in the Indian Tribal Sector, but Performance Objectives and Measures Are Needed to Assess Program Effectiveness
Audit Highlights: PDF | HTML

201310019Independent Attestation Review of the Internal Revenue Service's Fiscal Year 2012 Annual Accounting of Drug Control Funds and Related Performance
Audit Highlights: PDF | HTML

201320016Significant Delays Hindered Efforts to Provide Continuous Monitoring of Security Settings on Computer Workstations
Audit Highlights: PDF | HTML

201340014Potentially Dangerous Taxpayer and Caution Upon Contact Cases Are Adequately Controlled, but Improvements in Training and Outreach Are Needed
Audit Highlights: PDF | HTML

201310017Improvements Have Been Made to Address Human Capital Issues, but Continued Focus Is Needed
Audit Highlights: PDF | HTML

201310010Inadequate Aircard and BlackBerry Smartphone Assignment and Monitoring Processes Result in Millions of Dollars in Unnecessary Access Fees
Audit Highlights: PDF | HTML

December 2012

Report NumberReport Details and Links
201340009Many Taxpayers Are Still Not Complying With Noncash Charitable Contribution Reporting Requirements
Audit Highlights: PDF | HTML

201340011Further Efforts Are Needed to Ensure the Internal Revenue Service Prisoner File Is Accurate and Complete
Audit Highlights: PDF | HTML

November 2012

Report NumberReport Details and Links
201310007New Employees Are Being Hired More Quickly; However, Improvements Are Needed to Correct Some Hiring Monitoring Data
Audit Highlights: PDF | HTML