PDF - Department of the Treasury

Reference
Number
Issued
2004-40-013 November
2003
2004-30-038 January 2004
2004-30-068 March 2004
2004-40-098 May 2004
2004-30-106 June 2004
Projected
Completion
Date
01/01/07
12/15/05
02/15/06
04/15/06
01/15/06
10/15/05
10/15/05
10/15/05
10/15/05
10/15/05
10/15/05
Report Title and Recommendation Summary
(F = Finding Number, R = Recommendation Number,
P = Plan Number)
Improvements Are Needed in the Screening and Monitoring of E-File Providers to
Protect Against Filing Fraud
F-1, R-2, P-1. Enhance the screening procedures for E-File Providers to include
sending scanned fingerprints to the FBI electronically.
Access to the Toll-Free Telephone System Was Significantly Improved in 2003, but
Additional Enhancements Are Needed
F-3, R-1, P-1. Develop an Activity Based Costing system that reliably captures and reports
both the total cost and the cost-per-call of providing services on each
toll-free product line.
Additional Efforts Are Needed to Improve the Bank Secrecy Act Compliance
Program
F-2, R-1, P-1. Develop standard risk-based case selection criteria that would provide
minimum requirements and parameters for case selection.
F-2, R-2, P-1. Reinforce the importance of case documentation with specific
instructions or case models and implement a centralized quality review process.
Better Use of the National Account Profile During Returns Processing Can
Eliminate Erroneous Payments
F-2, R-1, P-1. Conduct studies on the accuracy of EITC claims on tax returns for
individuals that have been claimed for EITC purposes that are 20 or more years older
than the primary taxpayer, or are listed as children that are up to 19 years older than the
primary taxpayer.
Changes to the Regulations for Granting Extensions of Time to File Corporate Tax
Returns Are Needed to Alleviate Significant Problems With Administering the Tax Laws
F-1, R-1, P-1. Revise the tax regulations applicable to corporations to eliminate the
requirement that corporations make tentative estimates of their tax liabilities to obtain an
extension of time to file.
F-1, R-2, P-1. Revise the tax regulations applicable to corporations to grant extensions of
time to file only to payment-compliant corporations.
F-1, R-4, P-1. Revise the tax regulations applicable to corporations to establish safeguards to
protect reasonably compliant corporations from unwarranted assessments of the delinquency
penalty.
F-1, R-5, P-1. Revise the tax regulations applicable to corporations to provide for the
assessment of the delinquency penalty on all taxes not paid by the normal tax return due date.
F-1, R-7, P-1. Consider changing the regulations to eliminate the requirement that taxable
corporations must apply to the IRS to receive extensions of time to file tax returns.
F-1, R-8, P-1. Develop a legislative proposal for submission to the Treasury Department to
change the Internal Revenue Code to require assessments of the higher interest and Failure to
Pay penalties.
2004-30-127 August 2004
01/15/07
The Return Delinquency Notice Program Could Be Used More Effectively to
Promote Filing Compliance and Reduce the Tax Gap
F-2, R-1, P-1, P-2. Reevaluate the administrative dollar tolerance for freezing refunds
to determine if it can be reset at a lower level.
48 April 1, 2005 to September 30, 2005