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U.S. Department of the Treasury—Tax Return Activities during the Fiscal Year 2019 Lapse in Appropriations

B-331093: Oct 22, 2019

During the fiscal year 2019 lapse in appropriations, the Internal Revenue Service (IRS) in the Department of the Treasury (Treasury) incurred obligations to process payments submitted by taxpayers and to issue tax refunds. IRS lacked available budget authority to support these activities and no exception to the Antideficiency Act permitted IRS to incur these obligations. Therefore, Treasury violat...

U.S. Department of the Treasury—Tax Return Activities during the Fiscal Year 2019 Lapse in Appropriations

B-331093: Jun 30, 2020

GAO notified the President of the Senate and the Speaker of the House of Representatives that the U.S. Department of the Treasury (Treasury) violated the Antideficiency Act when it obligated funds in a manner prohibited by law, and that Treasury failed to report this violation despite the Act's reporting requirement under 31 U.S.C. § 1351. Under 31 U.S.C. § 1351, agencies must immediately report...