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Title Page
Contents
Highlights 2
Letter 5
Background 8
Key Components of IDT Refund Fraud 8
IRS's IDT Refund Fraud Response 14
How IRS Estimates the Extent of IDT Refund Fraud 16
Despite Recent Changes, Vulnerabilities in the Taxpayer Protection Program Limit IRS's Ability to Prevent IDT Refund Fraud 19
IRS Strengthened TPP Phone Authentication Procedures for the 2015 Filing Season 21
While TPP Protects Billions in Revenue, Some IDT Fraudsters Pass TPP Authentication and Potentially Receive Millions in Fraudulent Refunds 22
TPP Uses Remote Authentication Procedures That Some Fraudsters Can Pass 24
IRS's Most Recent Risk Assessment May Not Reflect the Threat That IDT Refund Fraud Currently Poses to TPP Authentication Procedures 25
IRS Improved Its Methodology for Taxonomy Estimates, but Has Not Addressed Some Limitations 28
Despite Improvements, Key Weaknesses Affect the Estimate's Accuracy 31
IRS Documents Most Cost Assumptions Used and Plans to Provide Rationales or Analyses to Better Support Assumptions 34
IRS Still Faces Challenges in Improving Its Reporting of Risk and Uncertainty 35
Conclusions 36
Recommendations 37
Agency Comments and Our Evaluation 38
Appendix I: Objectives, Scope, and Methodology 40
Appendix II: Status of Our Prior Identity Theft Refund Fraud Recommendations 43
Appendix III: Comments from the Internal Revenue Service 47
Appendix IV: GAO Contact and Staff Acknowledgments 52
Related GAO Products 53
Table 1. Extent That IRS's Identity Theft Refund Fraud Estimates, 2013-2014, Meet Selected Best Practice Characteristics for Cost Estimation 29
Table 2. Potential Estimates of E-file Rejects Using Different IRS Identity Theft (IDT) Defenses, 2014 34
Table 3. Prior GAO Recommendations to IRS Related to Identity Theft (IDT) Refund Fraud 43
Figure 1. Examples of How Identity Thieves Obtain Personally Identifiable Information 9
Figure 2. Example of a Successful Identity Theft Refund Fraud Attempt 12
Figure 3. Illustration of IRS Identity Theft Taxonomy 17
Figure 4. IRS Estimates of Attempted Identity Theft Refund Fraud, 2014 18
Figure 5. Illustration of the Taxpayer Protection Program, Filing Season 2015 20
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