Report Type
Report Category
Submitting Agency
- Alaska Division of Legislative Audit (1)
- AmeriCorps Office of Inspector General (1)
- Amtrak (National Railroad Passenger Corporation) OIG (1)
- Architect of the Capitol OIG (4)
- Arizona Auditor General (7)
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State (State and Local Reports)
- Alabama (4)
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Fraud Type
Agency Reviewed
- AmeriCorps (1)
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- Architect of the Capitol (4)
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- Chemical Safety and Hazard Investigation Board (2)
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- Farm Credit Administration (1)
- Federal Housing Finance Agency (4)
- General Services Administration (10)
- Government Publishing Office (1)
- Internal Revenue Service (45)
- Multiple Agencies (24)
- National Aeronautics and Space Administration (1)
- National Reconnaissance Office (2)
- National Science Foundation (14)
- National Security Agency (1)
- Office of Personnel Management (2)
- Peace Corps (3)
- Pension Benefit Guaranty Corporation (7)
- Railroad Retirement Board (6)
- Securities and Exchange Commission (2)
- Small Business Administration (54)
- Social Security Administration (7)
- Tennessee Valley Authority (5)
- Troubled Asset Relief Program (1)
- U.S. Agency for International Development (16)
- U.S. Postal Service (16)
Related Organizations
- AmeriCorps Office of Inspector General (2)
- Amtrak (National Railroad Passenger Corporation) OIG (8)
- Board of Governors of the Federal Reserve System & CFPB (4)
- Consumer Financial Protection Bureau (1)
- Department of Agriculture OIG (10)
- Department of Army/US Army Corps of Engineers (1)
- Department of Defense (2)
- Department of Defense OIG (9)
- Department of Education OIG (3)
- Department of Energy (1)
- Department of Energy OIG (12)
- Department of Health & Human Services (56)
- Department of Health & Human Services OIG (97)
- Department of Homeland Security (67)
- Department of Homeland Security OIG (62)
- Department of Housing and Urban Development (2)
- Department of Housing and Urban Development OIG (25)
- Department of Justice (5)
- Department of Justice OIG (4)
- Department of Labor (52)
- Department of Labor OIG (585)
- Department of State (1)
- Department of State OIG (2)
- Department of the Treasury (12)
- Department of the Treasury OIG (1)
- Department of Transportation (1)
- Department of Transportation OIG (1)
- Department of Veterans Affairs (1)
- Department of Veterans Affairs OIG (45)
- Environmental Protection Agency (1)
- Environmental Protection Agency OIG (2)
- Federal Bureau of Investigation (842)
- Federal Deposit Insurance Corporation (7)
- Federal Deposit Insurance Corporation OIG (2)
- Federal Housing Finance Agency (2)
- Federal Housing Finance Agency OIG (2)
- Federal Reserve Board (78)
- Federal Reserve Board & CFPB OIG (2)
- Federal Trade Commission (1)
- General Services Administration OIG (1)
- Internal Revenue Service (761)
- National Aeronautics and Space Administration OIG (4)
- National Endowment for the Humanities OIG (1)
- Pandemic Response Accountability Committee (23)
- Postal Inspection Service (107)
- Railroad Retirement Board OIG (2)
- Small Business Administration (417)
- Small Business Administration OIG (475)
- Social Security Administration (1)
- Social Security Administration OIG (125)
- Special Inspector General for Pandemic Recovery (35)
- Texas, City of Dallas Auditor (75)
- Treasury Inspector General for Tax Administration (222)
- U.S. Agency for International Development (2)
- U.S. Postal Service (3)
- U.S. Postal Service OIG (19)
- United States Citizenship and Immigration Services (1)
Management Challenges
- Agency Operations (64)
- Data Transparency and Completeness (18)
- Federal Workforce Safety (3)
- Financial Management of Relief Funding (119)
- Grants and Guaranteed Loan Management (125)
- Informing and Protecting the Public from Pandemic-Related Fraud (4)
- IT Management and Security (8)
- Preventing and Detecting Fraud against Government Programs (34)
- Protecting the Health and Safety of the Public (31)
Any Recommendations
Any Open Recommendations
Reports
Five Defendants Sentenced in Connection with Federal Unemployment Fraud
Drug trafficker returns to prison for committing PPP and other pandemic relief fraud while on supervised release
American Rescue Plan Act: Assessment of the Expanded Child and Dependent Care and Earned Income Tax Credits
On February 17, 2022, we notified the Director, Submission Processing, Wage and Investment Division, of our concern with three business rules and recommended that IRS management update the business rule programming to identify and evaluate returns for both refundable and nonrefundable CDCC claims.
Ensure that programming is updated for Processing Year 2023 to identify taxpayers who reported an obviously invalid care provider TIN on Form 2441.
Develop a tool or programming for Error Resolution to ensure that tax returns claiming prior year expenses are systemically identified to determine if the maximum CDCC had been claimed in the prior year, before processing the return and potentially releasing erroneous refunds.
Work with the Department of the Treasury, Office of Tax Policy, to advance legislation to treat a tax return as filed only when it is accepted. This would remove the legal risks associated with rejecting tax returns with conditions that indicate the taxpayer is ineligible for refundable credits claimed on the return.
If legislation is enacted, develop programming to reject e-filed returns meeting certain conditions, such as those noted in this report.
The Commissioner, Wage and Investment Division, should ensure that the compliance filter criteria for identifying individuals claiming self-only EITC who are not eligible for work is updated to include the *************************.
The Commissioner, Wage and Investment Division, should establish processes to compare subsequent legislative changes with compliance filterprogramming to identify and make necessary changes, as needed.
The Commissioner, Wage and Investment Division, should review the 774,559 returns with self-only EITC from potentially ineligible ******** and take actions needed to recover credits that are determined to be erroneous.
The Commissioner, Wage and Investment Division, should complete examinations for all 61 tax returns we identified to ensure taxpayers receive the correct CDCC amounts.
Metro Atlanta man sentenced for money laundering conspiracy involving COVID fraud proceeds
American Rescue Plan Act: Continued Review of Premium Tax Credit Provisions
The Commissioner, Wage and Investment Division, and the Commissioner, Small Business/Self-Employed Division, should consider expanding the use of soft notices to address potentially erroneous PTC claims. These notices should provide individuals with information specific to the eligibility or reporting requirements related to the potential error the IRS identified and suggest the filing of an amended return, if an error has occurred.
The Commissioner, Wage and Investment Division, should notify the 317,418 taxpayers we identified, who potentially received less PTC than they were entitled or repaid more APTC than required, that they may qualify for additional PTC or overpaid APTC and encourage them to file an amended Tax Year 2021 return, if applicable.
The Commissioner, Wage and Investment Division, should notify the 317,418 taxpayers we identified, who potentially received less PTC than they were entitled or repaid more APTC than required, that they may qualify for additional PTC or overpaid APTC and encourage them to file an amended Tax Year 2021 return, if applicable.
The Commissioner, Wage and Investment Division, should develop processes, such as the use of courtesy letters to notify individuals of their potential eligibility, to proactively assist taxpayers who, based on available tax return and Exchange data, potentially claimed less PTC than entitled or paid more APTC than required.
The Commissioner, Wage and Investment Division, should develop processes, such as the use of courtesy letters to notify individuals of their potential eligibility, to proactively assist taxpayers who, based on available tax return and Exchange data, potentially claimed less PTC than entitled or paid more APTC than required.
On October 26, 2022, we notified the Director, Submission Processing, of our concerns regarding taxpayers who are potentially eligible for additional PTC based on their unemployment status during Tax Year 2021. We recommended that the Director, Submission Processing, notify these taxpayers that they may qualify for additional PTC or be able to reduce the amount of excess APTC they must repay and encourage them to file an amended Tax Year 2021 return, if they qualify.
On October 25, 2022, we notified the Director, Submission Processing, of our concerns with the draft Tax Year 2022 Form 8962 instructions. We recommended that the IRS revise the instructions to inform taxpayers that they have an option to set a domestic violence indicator on their tax return.
American Rescue Plan Act: Review of the Reconciliation of the Child Tax Credit
Review all of the 6,833 taxpayers with excess Child Tax Credit identified during our review and take appropriate actions to ensure that the taxpayers receive the correct amount of the Child Tax Credit.
Identify additional taxpayers after May 5, 2022, who received excess Child Tax Credit as a result of tax examiner error and take appropriate actions to ensure that these taxpayers receive the correct amount of the Child Tax Credit.
Review the 105 taxpayers who potentially did not receive all of their eligible Child Tax Credit identified during our review and take appropriate actions to ensure that they receive the correct amount of the Child Tax Credit.
Evaluate the priority of programming to ensure that processes and procedures are developed to identify and correct tax examiner entries input during the error correction process that exceed statutory limits, including a process to systemically reprocess corrected returns through Error Resolution programming before being released for processing.
On February 17, 2022, we notified IRS management of our concerns with undeliverable payments that post after the processing of the tax return. In these instances, the IRS processed the tax return as if the payment was received by the taxpayer. As a result, the taxpayer would receive less Child Tax Credit than they are eligible to receive. We recommended that the IRS develop a process to identify undeliverable payments after processing of the TY 2021 tax return.
Identify taxpayers with advance payments who have yet to file a TY 2021 tax return and send a reminder notice, similar to the Department of the Treasury, using the advance payments as part of the criteria.
Work with the Commissioner, Small Business/Self-Employed Division, to create a process to recover potentially erroneous advance payments from taxpayers who have not filed a TY 2021 tax return.
Bridgeport man admits to taking nearly $650,000 in COVID Relief funds
Marina del Rey Man Arrested for Allegedly Fraudulently Obtaining More Than $3 Million in COVID Business Loans for Shell Companies
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of Air Carrier Worker Support Certifications - Bird Acquisition, LLC (Redacted)
Treasury's Chief Recovery Officer should seek reimbursement of the $115,626 overpayment of PSP1 financial assistance.
Treasury's Chief Recovery Officer should review Bird Acquisition’s requested amount for unallowable expenses, under PSP2 and PSP3, and seek reimbursement for the overpayment, if applicable.