Audit Reports - FY2019 - No Script

SEP 2019 | AUG 2019 | JUL 2019 | JUN 2019 | MAY 2019 | APR 2019
MAR 2019 | FEB 2019 | JAN 2019 | DEC 2018 | NOV 2018 | OCT 2018

September 2019

Report NumberReport Details and Links
201930072Millions of Dollars in Potentially Erroneous Qualified Plug-In Electric Drive Motor Vehicle Credits Continue to Be Claimed Using Ineligible Vehicles
Audit Highlights: HTML

201930078The Use of Schedule K-1 Data to Address Taxpayer Noncompliance Can Be Improved
Audit Highlights: HTML

201920083Annual Assessment of the Internal Revenue Service’s Information Technology Program for Fiscal Year 2019
Audit Highlights: HTML

201930073Fiscal Year 2019 Statutory Review of Potential Fair Tax Collection Practices Violations
Audit Highlights: HTML

201940071Strengthened Validation Controls Are Needed to Protect Against Unauthorized Filing and Input of Fraudulent Information Returns
Audit Highlights: HTML

SEP 2019 | AUG 2019 | JUL 2019 | JUN 2019 | MAY 2019 | APR 2019
MAR 2019 | FEB 2019 | JAN 2019 | DEC 2018 | NOV 2018 | OCT 2018

September 2019

Report NumberReport Details and Links
201930072Millions of Dollars in Potentially Erroneous Qualified Plug-In Electric Drive Motor Vehicle Credits Continue to Be Claimed Using Ineligible Vehicles
Audit Highlights: HTML

201930078The Use of Schedule K-1 Data to Address Taxpayer Noncompliance Can Be Improved
Audit Highlights: HTML

201920083Annual Assessment of the Internal Revenue Service’s Information Technology Program for Fiscal Year 2019
Audit Highlights: HTML

201930066Initial Compliance Results Warrant a More Data-Driven Approach to Campaign Issue Selection
Audit Highlights: HTML

201930073Fiscal Year 2019 Statutory Review of Potential Fair Tax Collection Practices Violations
Audit Highlights: HTML

201940071Strengthened Validation Controls Are Needed to Protect Against Unauthorized Filing and Input of Fraudulent Information Returns
Audit Highlights: HTML

201910080Processes Do Not Adequately Reduce the Risk That Outside Employment Activities Will Conflict With Employees’ Official Duties
Audit Highlights: HTML

201910081Processes and Procedures for Rehiring Employees With Prior Conduct or Performance Issues Were Implemented but Not Always Followed
Audit Highlights: HTML

201920061Firewall Administration Needs Improvement
Audit Highlights: HTML

201920082Fiscal Year 2019 Evaluation of the Internal Revenue Service’s Cybersecurity Program Against the Federal Information Security Modernization Act
Audit Highlights: HTML

201930075Fiscal Year 2019 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property
Audit Highlights: HTML

201920062Some Components of the Privacy Program Are Effective; However, Improvements Are Needed
Audit Highlights: HTML

201930070Fiscal Year 2019 Statutory Review of Compliance With Legal Guidelines When Issuing Levies
Audit Highlights: HTML

201930068Implementation of the Passport Provisions of the FAST Act was Generally Successful, and the Internal Revenue Service Is Working on Objective Criteria for Passport Revocations
Audit Highlights: HTML

201930076Fiscal Year 2019 Statutory Review of Restrictions on Directly Contacting Taxpayers.
Audit Highlights: HTML

201930077Fiscal Year 2019 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures
Audit Highlights: HTML

201930069Billions of Dollars of Nonfiler Employment Taxes Went Unassessed in the Automated 6020(b) Program Due Primarily to Resource Limitations
Audit Highlights: HTML

201934064Tax Cuts and Jobs Act: Assessment of the Implementation of the International Provisions
Audit Highlights: HTML

201920055Controls Should Be Strengthened to Ensure Timely Resolution of Information Technology Incident Tickets
Audit Highlights: HTML

201920046The Bring Your Own Device Program’s Security Controls Need Improvement
Audit Highlights: HTML

201920060E-Mail Records Management Is Generally in Compliance With the Managing Government Records Directive
Audit Highlights: HTML

201930067The Internal Revenue Service Should Revise the Approach Used to Identify Foreign Corporations That Do Not File Required U.S. Income Tax Returns
Audit Highlights: HTML

201940074Additional Actions Are Needed to Further Reduce Undeliverable Mail
Audit Highlights: HTML

201930063Trends in Compliance Activities Through Fiscal Year 2018
Audit Highlights: HTML

201940079Excise Tax Registrations Are Not Always Timely or Accurately Processed
Audit Highlights: HTML

201910058Review of the Office of Appeals Collection Due Process Program
Audit Highlights: HTML

201930050A Strategy Is Needed to Assess the Compliance of Corporate Mergers and Acquisitions With Federal Tax Requirements
Audit Highlights: HTML

201910057Fiscal Year 2019 Statutory Review of Denials of Freedom of Information Act and Internal Revenue Code Section 6103 Requests
Audit Highlights: HTML

201930056Fiscal Year 2019 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results
Audit Highlights: HTML

201930059Fiscal Year 2019 Statutory Review of Disclosure of Collection Activities on Joint Returns
Audit Highlights: HTML

August 2019

Report NumberReport Details and Links
201930047Criminal Investigation Should Increase Its Role in Enforcement Efforts Against Identity Theft
Audit Highlights: HTML

201940044Billions of Dollars of Potentially Erroneous Carryforward Claims Are Still Not Being Addressed
Audit Highlights: HTML

201920049The First Phase of the Data Loss Prevention Solution Is Working As Intended, but the Remaining Phases Continue to Experience Delays
Audit Highlights: HTML

201920052Information Technology Risks Are Identified, Assessed, and Reported, but Mitigation Documentation and Oversight Need Improvement
Audit Highlights: HTML

201930054Fiscal Year 2019 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute
Audit Highlights: HTML

201940048Additional Actions Are Needed to Reduce Alimony Reporting Discrepancies on Income Tax Returns
Audit Highlights: HTML

July 2019

Report NumberReport Details and Links
201940042Actions Have Not Been Taken to Improve Amended Tax Return Review Procedures to Reduce Erroneous and Fraudulent Refunds
Audit Highlights: HTML

201910051Status of the Implementation of the Federal Financial Management Improvement Act
Audit Highlights: HTML

201930045Fiscal Year 2019 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations
Audit Highlights: HTML

201910053Review of the Internal Revenue Service’s Purchase Card Violations Report
Audit Highlights: HTML

201940043Unmet Needs for Information Technology Support Result in Inefficiencies and Higher Tax Administration Costs
Audit Highlights: HTML

June 2019

Report NumberReport Details and Links
201910037Video Review Processes Have Been Implemented; However, Those Processes Can Be Strengthened
Audit Highlights: HTML

201920038Controls Over Information Technology Procurements Need Improvement
Audit Highlights: HTML

201924035The Internal Revenue Service Completed Extensive Programming and Systems Changes in a Compressed Timeframe for the 2019 Filing Season
Audit Highlights: HTML

201920031Software Version Control Management Needs Improvement
Audit Highlights: HTML

201940041Telephone Performance Measures Do Not Provide an Accurate Assessment of Service to Taxpayers
Audit Highlights: HTML

201910015International Travel Claims With Unallowable or Unsupported Expenses Were Certified for Payment by Approving Officials
Audit Highlights: HTML

201914032Tax Cuts and Jobs Act: Assessment of Implementation Planning Efforts for the Excise Tax on Excess Compensation Paid by Tax-Exempt Organizations
Audit Highlights: HTML

May 2019

Report NumberReport Details and Links
201930036Few Accuracy-Related Penalties Are Proposed in Large Business Examinations, and They Are Generally Not Sustained on Appeal
Audit Highlights: HTML

201940040Improvements Are Needed to Correct Continued Deficiencies in the Processing of Taxpayer Referrals of Suspected Tax Fraud
Audit Highlights: HTML

201934033Implementation of the Tax Cuts and Jobs Act Deemed Repatriation Tax Presented Significant Challenges
Audit Highlights: HTML

201940028Billions of Dollars in Non-Payroll Tax Withholding Discrepancies Are Not Being Addressed
Audit Highlights: HTML

201914025Status of the Office of Chief Counsel’s Issuance of Tax Cuts and Jobs Act Guidance
Audit Highlights: HTML

201940039Some Refundable Credits Are Still Not Classified and Reported Correctly as a High Risk for Improper Payment by the Internal Revenue Service
Audit Highlights: HTML

201940029The Internal Revenue Service Did Not Follow Congressional Directives Before Closing Taxpayer Assistance Centers; a Data-Driven Model Should Be Used to Optimize Locations
Audit Highlights: HTML

April 2019

Report NumberReport Details and Links
201930024Improvements in Return Scoring and Resource Allocation at the Strategic Level Could Enhance Examination Productivity
Audit Highlights: HTML

201920017Electronic Authentication Security Controls Have Improved, but Continued Progress Is Needed to Ensure the Protection of Public-Facing Applications
Audit Highlights: HTML

201944027Tax Cuts and Jobs Act: Assessment of Implementation Efforts
Audit Highlights: HTML

201910021Improvements Are Needed to Ensure That Employee Tax Compliance Cases Are Adjudicated Consistently
Audit Highlights: HTML

201944030Interim Results of the 2019 Filing Season
Audit Highlights: HTML

March 2019

Report NumberReport Details and Links
201944022Tax Cuts and Jobs Act: Implementation of the Qualified Business Income Deduction
Audit Highlights: HTML

201940026Millions of Dollars in Potentially Erroneous Excess Social Security Tax Credit Claims Are Not Addressed
Audit Highlights: HTML

201910023Review of the Internal Revenue Service’s Purchase Card Violations Report and the Status of Recommendations
Audit Highlights: HTML

February 2019

Report NumberReport Details and Links
201910020Independent Attestation Review of the Internal Revenue Service’s Fiscal Year 2018 Annual Accounting of Drug Control Funds and Related Performance
Audit Highlights: HTML

201914019Review of the Issuance Process for Notice 2018-54
Audit Highlights: HTML

201920005Management and Implementation of Information Technology Software Tools Needs Improvement
Audit Highlights: HTML

201930016Expansion of the Gig Economy Warrants Focus on Improving Self-Employment Tax Compliance
Audit Highlights: HTML

201910011Review of Processes to Identify and Assist in Investigations of Tax-Exempt Organizations With ***********2*************
Audit Highlights: HTML

December 2018

Report NumberReport Details and Links
201930018Fiscal Year 2019 Biannual Independent Assessment of Private Collection Agency Performance
Audit Highlights: HTML

201940012Partnership With State and Industry Leaders Is a Key Focus in Further Reducing Tax-Related Identity Theft
Audit Highlights: HTML

201940013Results of the 2018 Filing Season
Audit Highlights: HTML

201940014Processes Are Needed to Identify Small Businesses Erroneously Claiming the Research Tax Credit Payroll Tax Offset
Audit Highlights: HTML

201920008The Solaris to Linux Migration Project Was Delayed and Needs Improved Governance
Audit Highlights: HTML

November 2018

Report NumberReport Details and Links
201940010Actions Were Not Always Taken to Protect Taxpayers Associated With Reported External Data Breaches
Audit Highlights: HTML

October 2018

Report NumberReport Details and Links
201910009The Taxpayer Advocate Service Centralized Case Intake Program Needs Improvement to Provide Better Customer Service
Audit Highlights: HTML

201910001Significant Quality Issues Are Being Identified on Employee Plans Examinations, but Feedback Is Not Always Provided to Examiners
Audit Highlights: HTML

201910002Taxpayers Generally Comply With Annual Contribution Limits for 401(k) Plans; However, Additional Efforts Could Further Improve Compliance
Audit Highlights: HTML

201910003The Human Capital Office Administered the Drug Testing of Employees in Testing Designated Positions in Accordance With Established Guidelines
Audit Highlights: HTML

201940004The Taxpayer Protection Program Includes Processes and Procedures That Are Generally Effective in Reducing Taxpayer Burden
Audit Highlights: HTML

201910006Review of the Processing of Referrals Alleging Impermissible Political Activity by Tax-Exempt Organizations
Audit Highlights: HTML