Audit Reports - FY2020 - No Script

SEP 2020 | AUG 2020 | JUL 2020 | JUN 2020 | MAY 2020 | APR 2020
MAR 2020 | FEB 2020 | JAN 2020 | DEC 2019 | NOV 2019 | OCT 2019

September 2020

Report NumberReport Details and Links
202040052Processes Do Not Ensure That Taxpayers Filing an Incorrect Form 1120 Series Tax Return Are Appropriately *****2*****
Audit Report: PDF

202030071More Enforcement and a Centralized Compliance Effort Are Required for Expatriation Provisions
Audit Report: PDF

202030056Individual Returns With Large Business Losses and No Income Pose Significant Compliance Risk
Audit Report: PDF

202020045Mainframe Computing Environment Security Needs Improvement
Audit Report: PDF

202020060Process Automation Benefits Are Not Being Maximized, and Development Processes Need Improvement
Audit Report: PDF

202020073Fiscal Year 2020 Evaluation of the Internal Revenue Service’s Cybersecurity Program Against the Federal Information Security Modernization Act
Audit Report: PDF

202030066The Internal Revenue Service Can Improve Taxpayer Compliance for Virtual Currency Transactions
Audit Report: PDF

202020063Improvements Are Needed to Ensure That Wireless Networks Are Secure
Audit Report: PDF

202020061The Enterprise Case Management Solution Deployment Is Delayed, and Additional Actions Are Needed to Develop a Decommissioning Strategy
Audit Report: PDF

202030068Fiscal Year 2020 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures
Audit Report: PDF

202040064Processes Do Not Ensure That Individual Taxpayer Identification Numbers Are Issued Only to Qualifying Individuals With a Tax Administration Need
Audit Report: PDF

202020062The Individual Tax Processing Engine Project Is Making Progress
Audit Report: PDF

202030059Fiscal Year 2020 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results
Audit Report: PDF

202045070Taxpayer First Act: Implementation of Identity Theft Victim Assistance Provisions
Audit Report: PDF

202030065Fiscal Year 2020 Statutory Review of Compliance With Legal Guidelines When Issuing Levies
Audit Report: PDF

202010069Controls Over Offset Bypass Refunds Processed by the Taxpayer Advocate Service Should Be Improved to Reduce the Risk of Abuse and Allow for More Consistent Treatment of Taxpayers
Audit Report: PDF

202030058Fiscal Year 2020 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property
Audit Report: PDF

202030057Fiscal Year 2020 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations
Audit Report: PDF

202030055The Accuracy of Currency Transaction Report Data in IRS Systems Should Be Improved to Enhance Its Usefulness for Compliance Purposes
Audit Report: PDF

202030053Fiscal Year 2020 Statutory Review of Potential Fair Tax Collection Practices Violations
Audit Report: PDF

202040067Improvements Are Needed to Address Continued Deficiencies in Ensuring the Accuracy of the Centralized Authorization File
Audit Report: PDF

August 2020

Report NumberReport Details and Links
202010050Sensitive Tax Records Could Not Always Be Located or Timely Provided
Audit Report: PDF

202010051Controls Over the Management and Security of Official Passports Need Improvement
Audit Report: PDF

202010054Review of the Independent Office of Appeals Collection Due Process Program
Audit Report: PDF

202030046Fiscal Year 2020 Statutory Review of Restrictions on Directly Contacting Taxpayers
Audit Report: PDF

202020043Substantial Progress Has Been Made in Implementing the Insider Threat Capability, but Improvements Are Needed
Audit Report: PDF

202020044Legacy Systems Management Needs Improvement
Audit Report: PDF

202030048Fiscal Year 2020 Statutory Review of Disclosure of Collection Activities on Joint Returns
Audit Report: PDF

202010042Existing Controls Did Not Prevent Unauthorized Disclosures and Case Documentation Issues in Appeals Trust Fund Recovery Penalty Cases
Audit Report: PDF

202020036Strategies and Protocols to Authenticate Network User Identities Are Effective; However, More Action Is Needed to Verify the Identity of Devices
Audit Report: PDF

202030047Fiscal Year 2020 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute
Audit Report: PDF

July 2020

Report NumberReport Details and Links
202020033Most Internal Revenue Service Applications Do Not Have Sufficient Audit Trails to Detect Unauthorized Access to Sensitive Information
Audit Report: PDF

202010049Review of the Internal Revenue Service’s Purchase Card Violations Report
Audit Report: PDF

202040040Constantly Evolving Refund Fraud Patterns Require Continued Refinement and Development of Detection Initiatives
Audit Report: PDF

202010035Tax Compliance Checks for Federal Employment Suitability Have Improved, but There Are Still Some Inconsistencies
Audit Report: PDF

202010039The Annual Inventory Certification Process for Non–Information Technology Assets Needs Improvement
Audit Report: PDF

202010038Fiscal Year 2020 Mandatory Review of Compliance With the Freedom of Information Act
Audit Report: PDF

June 2020

Report NumberReport Details and Links
202046041Interim Results of the 2020 Filing Season: Effect of COVID-19 Shutdown on Tax Processing and Customer Service Operations and Assessment of Efforts to Implement Legislative Provisions
Audit Highlights: HTML

202010034Access to Facilities and Sensitive Taxpayer Information Was Not Always Revoked for Separated Employees
Audit Highlights: HTML

202010032Performance Measures Are Needed to Evaluate the Results of Direct Pay Bond Processing Changes
Audit Highlights: HTML

202030031The Large Case Examination Selection Method Consistently Results in High No-Change Rates
Audit Highlights: HTML

202040021Continued Efforts Are Needed to Address Billions of Dollars in Reporting and Payment Discrepancies Relating to Tax Withheld From Foreign Persons
Audit Highlights: HTML

202030026Withholding Compliance Efforts for Partnerships With Foreign Partners Can Be Improved
Audit Highlights: HTML

202030027Tax Return Preparers With Delinquent Tax Returns, Tax Liabilities, and Preparer Penalties Should Be More Effectively Prioritized
Audit Highlights: HTML

202043028Improvements Are Needed to Ensure That Employer Shared Responsibility Payments Are Properly Assessed
Audit Highlights: HTML

202030023Large Dollar Refunds Are Not Always Examined and Sent to the Joint Committee on Taxation
Audit Highlights: HTML

202020022Some Corrective Actions to Address Reported Information Technology Weaknesses Were Not Fully and Effectively Implemented and Documented
Audit Highlights: HTML

May 2020

Report NumberReport Details and Links
202030015High-Income Nonfilers Owing Billions of Dollars Are Not Being Worked by the Internal Revenue Service
Audit Highlights: HTML

202040029Improvements Are Needed to Ensure That Members of the Military Receive Tax Benefits to Which They Are Entitled
Audit Highlights: HTML

202010018Additional Actions Could Improve Compliance With Early Retirement Distribution Tax Requirements
Audit Highlights: HTML

202010030Undercover Travel Expenses Were Generally Supported; However, Controls Could Be Improved
Audit Highlights: HTML

April 2020

Report NumberReport Details and Links
202040025Improper Payment Reporting Has Improved; However, There Have Been No Significant Reductions to the Billions of Dollars of Improper Payments
Audit Highlights: HTML

202045024Interim Results Of The 2020 Filing Season
Audit Highlights: HTML

March 2020

Report NumberReport Details and Links
202030017The Growth of the Marijuana Industry Warrants Increased Tax Compliance Efforts and Additional Guidance
Audit Highlights: HTML

202040020Actions Can Be Taken to Proactively Reduce Unpostable Transactions
Audit Highlights: HTML

202020012While Progress Is Being Made on Digital Identity Requirements, Completion Dates to Achieve Compliance With Identity Proofing Standards Have Not Been Established
Audit Highlights: HTML

202020013The Continuous Diagnostics and Mitigation Project Effectiveness Would Be Improved by Better Performance Metrics and Tools Data
Audit Highlights: HTML

202020010The Enterprise Cloud Program Developed a Strategy, but Work Remains to Achieve Cloud-Based Modernization Goals
Audit Highlights: HTML

202040019A Strategy Is Needed to Address Hiring Shortages As Efforts Continue to Close Tax Processing Centers
Audit Highlights: HTML

202040014Millions of Dollars in Discrepancies in Tax Withholding Required by the Foreign Investment in Real Property Tax Act Are Not Being Identified or Addressed
Audit Highlights: HTML

202010016Bond Promoter Misconduct Procedures Should Be Improved
Audit Highlights: HTML

February 2020

Report NumberReport Details and Links
202040008Authorities Provided by the Internal Revenue Code Are Not Effectively Used to Address Erroneous Refundable Credit and Withholding Credit Claims
Audit Highlights: HTML

202020006Active Directory Oversight Needs Improvement
Audit Highlights: HTML

202040009Complexity and Insufficient Oversight of the Free File Program Result in Low Taxpayer Participation
Audit Highlights: HTML

January 2020

Report NumberReport Details and Links
202010011Review of the Internal Revenue Service's Purchase Card Violations Report and the Status of Recommendations
Audit Highlights: HTML

202044007Results of the 2019 Filing Season
Audit Highlights: HTML

202010001Many Organizations Are Not Notifying the Internal Revenue Service of Their Intent to Operate Under Internal Revenue Code Section 501(c)(4) As Required by Law
Audit Highlights: HTML

November 2019

Report NumberReport Details and Links
202040005Improvements Are Needed to Ensure That Consistent Suitability Checks Are Performed for Participation in Internal Revenue Service Programs
Audit Highlights: HTML

202040004Actions Are Needed to Improve the Safeguarding of Taxpayer Information at Volunteer Program Sites
Audit Highlights: HTML

202010003Fiscal Year 2019 Digital Accountability and Transparency Act Reporting Compliance
Audit Highlights: HTML

202010002Employee Conduct Issues Are Not Considered When Prioritizing Overdue Background Reinvestigations
Audit Highlights: HTML