Annual Audit Plan -- FY2005 - Department of the Treasury

Treasury Inspector General for Tax Administration - Office of Audit
Individual Accounts with Unresolved Frozen Credits
Audit Objective: Identify old accounts with unresolved credits to determine why they
are still on the account and what processes the IRS has for identifying and clearing frozen
credits.
Duplicate Use of Taxpayer Identification Numbers to Obtain Tax Benefits
Audit Objective: Determine the adequacy of controls over individuals using the social
security number of another taxpayer to file a return or claim the taxpayer as a dependent
on a tax return, and surface ways to detect identity theft, validate procedures used to
correct accounts, and provide alternatives for recouping losses.
Automated Underreporter Telephone Assistance
Audit Objective: Evaluate the service provided taxpayers through AUR Compliance
Telephone Operations.
Innocent Spouse
Audit Objective: Evaluate the effectiveness of controls over account adjustments when
Innocent Spouse cases are closed.
Federal Payment Levy Program
Audit Objective: Evaluate whether the Federal Payment Levy Program policies provide
a balance between the equitable application and enforcement of tax law and the
prevention of taxpayer burden.
Installment Agreement Accounts List
Audit Objective: Evaluate whether the process for monitoring defaulted installment
agreements ensures a balance between enforcement and service.
Taxpayer Assistance Centers Compliance
Audit Objective: Evaluate whether Compliance issues are effectively resolved through
the TACs.
Fiscal Year 2005 Annual Audit Plan Page 42