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자료명/저자사항
Identity theft and tax fraud [electronic resource] : IRS needs to update its risk assessment for the taxpayer protection program / U.S. Government Accountability Office 인기도
발행사항
Washington, DC : U.S. Government Accountability Office, 2016
청구기호
Only available full-text DB
자료실
전자자료
내용구분
research papers
출처
외부기관 원문
면수
55
제어번호
NONB2201607858
주기사항
Report to Congressional Requesters
GAO-16-508
원문

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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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