| Report Number | Report Details and Links |
|---|---|
 | |
| 202040052 | Processes Do Not Ensure That Taxpayers Filing an Incorrect Form 1120 Series Tax Return Are Appropriately *****2***** Audit Report: PDF |
| 202030071 | More Enforcement and a Centralized Compliance Effort Are Required for Expatriation Provisions Audit Report: PDF |
| 202030056 | Individual Returns With Large Business Losses and No Income Pose Significant Compliance Risk Audit Report: PDF |
| 202020045 | Mainframe Computing Environment Security Needs Improvement Audit Report: PDF |
| 202020060 | Process Automation Benefits Are Not Being Maximized, and Development Processes Need Improvement Audit Report: PDF |
| 202020073 | Fiscal Year 2020 Evaluation of the Internal Revenue Service’s Cybersecurity Program Against the Federal Information Security Modernization Act Audit Report: PDF |
| 202030066 | The Internal Revenue Service Can Improve Taxpayer Compliance for Virtual Currency Transactions Audit Report: PDF |
| 202020063 | Improvements Are Needed to Ensure That Wireless Networks Are Secure Audit Report: PDF |
| 202020061 | The Enterprise Case Management Solution Deployment Is Delayed, and Additional Actions Are Needed to Develop a Decommissioning Strategy Audit Report: PDF |
| 202030068 | Fiscal Year 2020 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Due Process Procedures Audit Report: PDF |
| 202040064 | Processes Do Not Ensure That Individual Taxpayer Identification Numbers Are Issued Only to Qualifying Individuals With a Tax Administration Need Audit Report: PDF |
| 202020062 | The Individual Tax Processing Engine Project Is Making Progress Audit Report: PDF |
| 202030059 | Fiscal Year 2020 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results Audit Report: PDF |
| 202045070 | Taxpayer First Act: Implementation of Identity Theft Victim Assistance Provisions Audit Report: PDF |
| 202030065 | Fiscal Year 2020 Statutory Review of Compliance With Legal Guidelines When Issuing Levies Audit Report: PDF |
| 202010069 | Controls 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 |
| 202030058 | Fiscal Year 2020 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property Audit Report: PDF |
| 202030057 | Fiscal Year 2020 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations Audit Report: PDF |
| 202030055 | The Accuracy of Currency Transaction Report Data in IRS Systems Should Be Improved to Enhance Its Usefulness for Compliance Purposes Audit Report: PDF |
| 202030053 | Fiscal Year 2020 Statutory Review of Potential Fair Tax Collection Practices Violations Audit Report: PDF |
| 202040067 | Improvements Are Needed to Address Continued Deficiencies in Ensuring the Accuracy of the Centralized Authorization File Audit Report: PDF |
| Report Number | Report Details and Links |
|---|---|
| |
| 202010050 | Sensitive Tax Records Could Not Always Be Located or Timely Provided Audit Report: PDF |
| 202010051 | Controls Over the Management and Security of Official Passports Need Improvement Audit Report: PDF |
| 202010054 | Review of the Independent Office of Appeals Collection Due Process Program Audit Report: PDF |
| 202030046 | Fiscal Year 2020 Statutory Review of Restrictions on Directly Contacting Taxpayers Audit Report: PDF |
| 202020043 | Substantial Progress Has Been Made in Implementing the Insider Threat Capability, but Improvements Are Needed Audit Report: PDF |
| 202020044 | Legacy Systems Management Needs Improvement Audit Report: PDF |
| 202030048 | Fiscal Year 2020 Statutory Review of Disclosure of Collection Activities on Joint Returns Audit Report: PDF |
| 202010042 | Existing Controls Did Not Prevent Unauthorized Disclosures and Case Documentation Issues in Appeals Trust Fund Recovery Penalty Cases Audit Report: PDF |
| 202020036 | Strategies and Protocols to Authenticate Network User Identities Are Effective; However, More Action Is Needed to Verify the Identity of Devices Audit Report: PDF |
| 202030047 | Fiscal Year 2020 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute Audit Report: PDF |
| Report Number | Report Details and Links |
|---|---|
| |
| 202020033 | Most Internal Revenue Service Applications Do Not Have Sufficient Audit Trails to Detect Unauthorized Access to Sensitive Information Audit Report: PDF |
| 202010049 | Review of the Internal Revenue Service’s Purchase Card Violations Report Audit Report: PDF |
| 202040040 | Constantly Evolving Refund Fraud Patterns Require Continued Refinement and Development of Detection Initiatives Audit Report: PDF |
| 202010035 | Tax Compliance Checks for Federal Employment Suitability Have Improved, but There Are Still Some Inconsistencies Audit Report: PDF |
| 202010039 | The Annual Inventory Certification Process for Non–Information Technology Assets Needs Improvement Audit Report: PDF |
| 202010038 | Fiscal Year 2020 Mandatory Review of Compliance With the Freedom of Information Act Audit Report: PDF |
| Report Number | Report Details and Links |
|---|---|
| |
| 202046041 | Interim 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 |
| 202010034 | Access to Facilities and Sensitive Taxpayer Information Was Not Always Revoked for Separated Employees Audit Highlights: HTML |
| 202010032 | Performance Measures Are Needed to Evaluate the Results of Direct Pay Bond Processing Changes Audit Highlights: HTML |
| 202030031 | The Large Case Examination Selection Method Consistently Results in High No-Change Rates Audit Highlights: HTML |
| 202040021 | Continued Efforts Are Needed to Address Billions of Dollars in Reporting and Payment Discrepancies Relating to Tax Withheld From Foreign Persons Audit Highlights: HTML |
| 202030026 | Withholding Compliance Efforts for Partnerships With Foreign Partners Can Be Improved Audit Highlights: HTML |
| 202030027 | Tax Return Preparers With Delinquent Tax Returns, Tax Liabilities, and Preparer Penalties Should Be More Effectively Prioritized Audit Highlights: HTML |
| 202043028 | Improvements Are Needed to Ensure That Employer Shared Responsibility Payments Are Properly Assessed Audit Highlights: HTML |
| 202030023 | Large Dollar Refunds Are Not Always Examined and Sent to the Joint Committee on Taxation Audit Highlights: HTML |
| 202020022 | Some Corrective Actions to Address Reported Information Technology Weaknesses Were Not Fully and Effectively Implemented and Documented Audit Highlights: HTML |
| Report Number | Report Details and Links |
|---|---|
| |
| 202030015 | High-Income Nonfilers Owing Billions of Dollars Are Not Being Worked by the Internal Revenue Service Audit Highlights: HTML |
| 202040029 | Improvements Are Needed to Ensure That Members of the Military Receive Tax Benefits to Which They Are Entitled Audit Highlights: HTML |
| 202010018 | Additional Actions Could Improve Compliance With Early Retirement Distribution Tax Requirements Audit Highlights: HTML |
| 202010030 | Undercover Travel Expenses Were Generally Supported; However, Controls Could Be Improved Audit Highlights: HTML |
| Report Number | Report Details and Links |
|---|---|
| |
| 202040025 | Improper Payment Reporting Has Improved; However, There Have Been No Significant Reductions to the Billions of Dollars of Improper Payments Audit Highlights: HTML |
| 202045024 | Interim Results Of The 2020 Filing Season Audit Highlights: HTML |
| Report Number | Report Details and Links |
|---|---|
| |
| 202030017 | The Growth of the Marijuana Industry Warrants Increased Tax Compliance Efforts and Additional Guidance Audit Highlights: HTML |
| 202040020 | Actions Can Be Taken to Proactively Reduce Unpostable Transactions Audit Highlights: HTML |
| 202020012 | While Progress Is Being Made on Digital Identity Requirements, Completion Dates to Achieve Compliance With Identity Proofing Standards Have Not Been Established Audit Highlights: HTML |
| 202020013 | The Continuous Diagnostics and Mitigation Project Effectiveness Would Be Improved by Better Performance Metrics and Tools Data Audit Highlights: HTML |
| 202020010 | The Enterprise Cloud Program Developed a Strategy, but Work Remains to Achieve Cloud-Based Modernization Goals Audit Highlights: HTML |
| 202040019 | A Strategy Is Needed to Address Hiring Shortages As Efforts Continue to Close Tax Processing Centers Audit Highlights: HTML |
| 202040014 | Millions 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 |
| 202010016 | Bond Promoter Misconduct Procedures Should Be Improved Audit Highlights: HTML |
| Report Number | Report Details and Links |
|---|---|
| |
| 202040008 | Authorities Provided by the Internal Revenue Code Are Not Effectively Used to Address Erroneous Refundable Credit and Withholding Credit Claims Audit Highlights: HTML |
| 202020006 | Active Directory Oversight Needs Improvement Audit Highlights: HTML |
| 202040009 | Complexity and Insufficient Oversight of the Free File Program Result in Low Taxpayer Participation Audit Highlights: HTML |
| Report Number | Report Details and Links |
|---|---|
| |
| 202010011 | Review of the Internal Revenue Service's Purchase Card Violations Report and the Status of Recommendations Audit Highlights: HTML |
| 202044007 | Results of the 2019 Filing Season Audit Highlights: HTML |
| 202010001 | Many 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 |
| Report Number | Report Details and Links |
|---|---|
| |
| 202040005 | Improvements Are Needed to Ensure That Consistent Suitability Checks Are Performed for Participation in Internal Revenue Service Programs Audit Highlights: HTML |
| 202040004 | Actions Are Needed to Improve the Safeguarding of Taxpayer Information at Volunteer Program Sites Audit Highlights: HTML |
| 202010003 | Fiscal Year 2019 Digital Accountability and Transparency Act Reporting Compliance Audit Highlights: HTML |
| 202010002 | Employee Conduct Issues Are Not Considered When Prioritizing Overdue Background Reinvestigations Audit Highlights: HTML |