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GAO evaluated the reasonableness of geothermal energy tax credit claims made by individual taxpayers. In performing this review, GAO did not examine any income tax returns.

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Recommendations for Executive Action

Agency Affected Recommendation Status
Internal Revenue Service 1. The Commissioner of Internal Revenue should: (1) test the propriety of selected geothermal tax credit claims; and (2) determine the extent to which a problem exists that warrants expanded IRS action.
Closed - Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

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