Audit Reports - FY2015 - No Script

SEP 2015 | AUG 2015 | JUL 2015 | JUN 2015 | MAY 2015 | APR 2015
MAR 2015 | FEB 2015 | JAN 2015 | DEC 2014 | NOV 2014 | OCT 2014

September 2015

Report NumberReport Details and Links
201520094Annual Assessment of the Internal Revenue Service Information Technology Program
Audit Highlights: PDF | HTML

201520093Review of the Electronic Fraud Detection System
Audit Highlights: PDF | HTML

201520073Inadequate Early Oversight Led to Windows Upgrade Project Delays
Audit Highlights: PDF | HTML

201523081Affordable Care Act Verification Service: Security and Testing Risks
Audit Highlights: PDF | HTML

201540089Additional Actions to Enforce Payment Card Reporting Requirements Could Reduce the Tax Gap
Audit Highlights: PDF | HTML

201520092Treasury Inspector General for Tax Administration Federal Information Security Modernization Act Report for Fiscal Year 2015
Audit Highlights: PDF | HTML

201530085The Internal Revenue Service Has Made Progress in Implementing the Foreign Account Tax Compliance Act
Audit Highlights: PDF | HTML

201510076Review of the Deposit and Posting of Payments by Bond Issuers to Resolve Tax-Exempt Bond Compliance Issues
Audit Highlights: PDF | HTML

201540090Employers Who Do Not Comply With Requests to Provide Complete and Accurate Wage Documents Are Not Always Assessed Penalties
Audit Highlights: PDF | HTML

201530084Fiscal Year 2015 Statutory Review of Compliance With the Freedom of Information Act
Audit Highlights: PDF | HTML

201530078Improvements Are Needed in Resource Allocation and Management Controls for Audits of High-Income Taxpayers
Audit Highlights: PDF | HTML

201520088Improvements Are Needed to Ensure That New Information Systems Deploy With Compliant Audit Trails and That Identified Deficiencies Are Timely Corrected
Audit Highlights: PDF | HTML

201530083Fiscal Year 2015 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results
Audit Highlights: PDF | HTML

201510077To Avoid Duplication, the Internal Revenue Service Should Make Use of Federal Protective Service Risk Assessments
Audit Highlights: PDF | HTML

201520087Improvements Are Needed to Ensure That External Interconnections Are Identified, Authorized, and Secured
Audit Highlights: PDF | HTML

201540082Processes Are Being Established to Detect Business Identity Theft; However, Additional Actions Can Help Improve Detection
Audit Highlights: PDF | HTML

201530072Planned Improvements Have Not Been Made to Manage and Track Correspondence With International Taxpayers
Audit Highlights: PDF | HTML

201520079Stronger Access Controls and Further System Enhancements Are Needed to Effectively Support the Privacy Impact Assessment Program
Audit Highlights: PDF | HTML

August 2015

Report NumberReport Details and Links
201530071Fiscal Year 2015 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute
Audit Highlights: PDF | HTML

201540080Results of the 2015 Filing Season
Audit Highlights: PDF | HTML

201540075Preparer Tax Identification Numbers Are Not Revoked for Unsuitable Tax Return Preparers
Audit Highlights: PDF | HTML

201510074Review of Controls Over Health Benefit Elections
Audit Highlights: PDF | HTML

201510068Review of the Office of Appeals Collection Due Process Program
Audit Highlights: PDF | HTML

201530069More Information About Payment Options in Redesigned Notices Contributes to More Cases Closing, but More Analysis and Collaboration With Stakeholders Are Needed
Audit Highlights: PDF | HTML

201530067Fiscal Year 2015 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations
Audit Highlights: PDF | HTML

201510065The Internal Revenue Service Has Extended Its Estimated Federal Financial Management Improvement Act Remediation Date to November 2020
Audit Highlights: PDF | HTML

201523062Affordable Care Act Information Sharing and Reporting Project
Audit Highlights: PDF | HTML

July 2015

Report NumberReport Details and Links
201510059Additional Documentation Is Needed to Support Office of Appeals Penalty Abatement Decisions
Audit Highlights: PDF | HTML

201510070Review of the Internal Revenue Service's Purchase Card Violations Report
Audit Highlights: PDF | HTML

201530056Improvements Are Needed to Verify Taxpayer Claims for Exemption From United States Social Security Taxes Under Totalization Agreements
Audit Highlights: PDF | HTML

201530052Improvement Is Needed in Compliance Efforts to Identify Unsupported Claims for Foreign Tax Credits
Audit Highlights: PDF | HTML

201540063Limited Progress Has Been Made to Eliminate the Unnecessary Use of Social Security Numbers in Taxpayer Correspondence
Audit Highlights: PDF | HTML

201530061Fiscal Year 2015 Statutory Review of Restrictions on Directly Contacting Taxpayers
Audit Highlights: PDF | HTML

201520060The Return Review Program Enhances the Identification of Fraud; However, System Security Needs Improvement
Audit Highlights: PDF | HTML

June 2015

Report NumberReport Details and Links
201530051Most Federal Employee/Retiree Delinquency Initiative Cases Are Resolved With the Collection of Revenue; However, Some Program Improvements Can Be Made
Audit Highlights: PDF | HTML

201530055Fiscal Year 2015 Statutory Review of Compliance With Notice of Federal Tax Lien Due Process Procedures
Audit Highlights: PDF | HTML

201543049The Affordable Care Act: Improvements Are Needed to Ensure the Accuracy of the Allocation of the Health Insurance Provider Fee
Audit Highlights: PDF | HTML

201530058Fiscal Year 2015 Statutory Review of Compliance With Legal Guidelines When Issuing Levies
Audit Highlights: PDF | HTML

201530048Fiscal Year 2015 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers' Property
Audit Highlights: PDF | HTML

201523041Affordable Care Act Coverage Data Repository: Risks With Systems Development and Deployment
Audit Highlights: PDF | HTML

May 2015

Report NumberReport Details and Links
201540053Taxpayer Online Account Access Is Contingent On the Completion of Key Information Technology Projects
Audit Highlights: PDF | HTML

201510042Improvements Can Be Made to Educate and Notify Taxpayers of Required Minimum Distribution Requirements From Individual Retirement Arrangements
Audit Highlights: PDF | HTML

201540038Tax Examiners Do Not Have the Tools or Expertise to Authenticate Documents Certified by a Foreign Issuing Agency
Audit Highlights: PDF | HTML

201543057Affordable Care Act: Interim Results of the Internal Revenue Service Verification of Premium Tax Credit Claims
Audit Highlights: PDF | HTML

201510045Review of Fair Tax Collection Practices Violations During Fiscal Year 2014
Audit Highlights: PDF | HTML

201530036Seizure Sale Procedures Were Not Always Followed and Can Be Improved
Audit Highlights: PDF | HTML

201530050Fiscal Year 2015 Mandatory Review of Disclosure of Collection Activities on Joint Returns
Audit Highlights: PDF | HTML

201543043Affordable Care Act: Assessment of Internal Revenue Service Preparation for Processing Premium Tax Credit Claims
Audit Highlights: PDF | HTML

201520034Final Integration Test Planning and Preparation
Audit Highlights: PDF | HTML

201530035Reduced Budgets and Collection Resources Have Resulted in Declines in Taxpayer Service, Case Closures, and Dollars Collected
Audit Highlights: PDF | HTML

201530037Automated Underreporter Program Tax Assessments Have Increased Significantly; However, Accuracy-Related Penalties Were Not Always Assessed When Warranted
Audit Highlights: PDF | HTML

201520033The Integrated Enterprise Portal Is Operating As Designed; However, Increased Contract Oversight Is Necessary
Audit Highlights: PDF | HTML

April 2015

Report NumberReport Details and Links
201540044Assessment of Internal Revenue Service Compliance With the Improper Payment Reporting Requirements in Fiscal Year 2014
Audit Highlights: PDF | HTML

201540026Efforts Are Resulting in the Improved Identification of Fraudulent Tax Returns Involving Identity Theft
Audit Highlights: PDF | HTML

201530028Required Actions Were Not Always Completed Prior to Closing Defunct Corporation Cases As Currently Not Collectible
Audit Highlights: PDF | HTML

201510002Review of the Internal Revenue Service's Process to Address Violations of Tax Law by Its Own Employees
Audit Highlights: PDF | HTML

March 2015

Report NumberReport Details and Links
201513029Review of the Accounting Structure Used for the Administration of Premium Tax Credits
Audit Highlights: PDF | HTML

201540032Interim Results of the 2015 Filing Season
Audit Highlights: PDF | HTML

201543030Affordable Care Act: Assessment of Internal Revenue Service Preparations to Ensure Compliance With Minimum Essential Coverage and Shared Responsibility Payment Requirements
Audit Highlights: PDF | HTML

201510025Status of Actions Taken to Improve the Processing of Tax-Exempt Applications Involving Political Campaign Intervention
Audit Highlights: PDF | HTML

201540027Billions of Dollars in Potentially Erroneous Education Credits Continue to Be Claimed for Ineligible Students and Institutions
Audit Highlights: PDF | HTML

201533019The Affordable Care Act: Processes Have Been Implemented to Administer the Patient-Centered Outcomes Research Fee, but Controls Need Improvement to Ensure Filing Compliance
Audit Highlights: PDF | HTML

201510011Existing Procurement Practices Allowed Corporations With Federal Tax Debt to Obtain Contract Awards
Audit Highlights: PDF | HTML

201540024Victims of Identity Theft Continue to Experience Delays and Errors in Receiving Refunds
Audit Highlights: PDF | HTML

201530004Additional Improvements Are Needed to Measure the Success and Productivity of the Partnership Audit Process
Audit Highlights: PDF | HTML

201510020Actions Can Be Taken to Further Improve the Strategy for Addressing Excess Contributions to Individual Retirement Arrangements
Audit Highlights: PDF | HTML

201540023Processes Are Needed to Link Third-Party Payers and Employers to Reduce Risks Relating to Employment Tax Fraud
Audit Highlights: PDF | HTML

February 2015

Report NumberReport Details and Links
201540012Processes Do Not Ensure That Corporations Accurately Claim Carryforward General Business Credits
Audit Highlights: PDF | HTML

January 2015

Report NumberReport Details and Links
201510021Review of the Internal Revenue Service?s Purchase Card Violations Report and the Status of Government Charge Card Recommendations
Audit Highlights: PDF | HTML

December 2014

Report NumberReport Details and Links
201510006Additional Consideration of Prior Conduct and Performance Issues Is Needed When Hiring Former Employees
Audit Highlights: PDF | HTML

201530005The Fresh Start Initiatives Have Benefited Many Taxpayers, but Additional Monitoring and Evaluation Is Needed
Audit Highlights: PDF | HTML

201540009The Internal Revenue Service Is Working Toward Compliance With Executive Order 13520 Reporting Requirements
Audit Highlights: PDF | HTML

201510010Independent Attestation Review of the Internal Revenue Service's Fiscal Year 2014 Annual Accounting of Drug Control Funds and Related Performance
Audit Highlights: PDF | HTML

November 2014

Report NumberReport Details and Links
201540003Law Enforcement Assistance Program Requests Are Not Always Processed Timely and Accurately
Audit Highlights: PDF | HTML