Employment-related identity fraud occurs when people use a name or Social Security number (SSN) other than their own to get a job. People may do this if they are not authorized to work in the United States or are trying to avoid child support payments, among other reasons. Victims may face Internal Revenue Service (IRS) enforcement actions based on wages earned by fraudsters. IRS identified more

In April 2019, GAO identified 23 priority recommendations for the Internal Revenue Service (IRS). Since then, IRS has implemented 6 of those recommendations by, among other things, increasing the frequency at which incoming W-2 information was made available, which would expand the agency's efforts to systematically verify wage information reported on tax returns and avoid issuing invalid refunds

The Internal Revenue Service (IRS) has efforts in place to detect business identity theft refund fraud (business IDT), which occurs when thieves create, use, or try to use a business's identifying information to claim a refund. IRS uses computerized checks, or fraud filters, to screen incoming returns. From January 2017 to August 2019, IRS researched about 182,700 returns stopped by business IDT

The Internal Revenue Service's (IRS) Publications 590-A and 590-B serve as a general handbook for millions of taxpayers with individual retirement accounts (IRA). However, the two-part publication provides limited information for IRA owners with unconventional assets surrounding complex tax rules in four compliance areas: (1) barred investments, (2) prohibited transactions, (3) unrelated business

The Internal Revenue Service (IRS) has made considerable progress issuing guidance to taxpayers for Public Law 115-97—commonly known as the Tax Cuts and Jobs Act of 2017 (TCJA)—but has additional work remaining to issue all planned guidance, as shown in the figure. To improve efficiency of TCJA guidance development, IRS internally collaborated earlier and more frequently than during more rout

Taxpayers are required to report and pay taxes on income from virtual currency use, but the Internal Revenue Service (IRS) has limited data on tax compliance for virtual currencies. Tax forms, including the information returns filed by third parties such as financial institutions, generally do not require filers to indicate whether the income or transactions they report involved virtual currency.

En vísperas de la temporada de presentación de 2019, el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) colaboraba con el Departamento del Tesoro (Tesoro) y la Oficina de Administración y Presupuesto (OMB, por sus siglas en inglés) al implementar cambios significativos en la ley tributaria proveniente de la Ley Pública 115-97—comúnmente conocida como la Ley de Empleos y Re

In advance of the 2019 filing season, the Internal Revenue Service (IRS) collaborated with the Department of the Treasury (Treasury) and the Office of Management and Budget (OMB) to implement significant tax law changes from Public Law 115-97-commonly known as the Tax Cuts and Jobs Act (TCJA). This included publishing guidance, creating tax products (e.g., forms), and reprogramming systems. IRS a

The Internal Revenue Service's (IRS) online services for individual taxpayers primarily provide taxpayers one-way communication of key information derived from their tax return, such as when an anticipated refund should arrive, or allow taxpayers to pay money owed or make payment arrangements. IRS has done little research or reporting on the extent to which its online services are satisfying taxp

Taxpayers have used a variety of abusive tax schemes involving tax-exempt entities. In some schemes, the tax-exempt entity is complicit in the scheme, while in others it is not. For example, an abusive tax scheme could involve multiple donors grossly overvaluing charitable contributions, where the tax-exempt entity is not part of the scheme. Conversely, some patient assistance programs—which ca