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					                                                            TIGTA FY 2010 Recovery Act Program Plan Overview
                                       OIG Name: Treasury Inspector General for Tax Administration (TIGTA)


                                                   In its oversight role of the IRS Recovery Act programs and activities, TIGTA will monitor and evaluate the IRS, in much the same manner that it
                                                   currently oversees tax administration, in general. To accomplish its goals for Recovery Act involvement, TIGTA will aggressively:
                                                   • account for IRS monies expended and pursue those who defraud the IRS;
                                                   • protect the interests of the American taxpayers;
                     OIG Broad Recovery Act Goals:
                                                   • hold accountable Government officials who are responsible for administering Recovery Act funds;
                                                   • serve as a deterrent to those who are inclined to victimize Federal agencies; and
                                                   • provide for an overall atmosphere of transparency.


                                                  TIGTA will continue our integrity briefing to IRS employees and managers, conduct presentations at taxpayer forums, and discuss tax
    OIG Broad Training and Outreach Recovery Act
                                                 administration issues with the IRS Commissioner and his senior staff, the National Taxpayer Advocate, the IRS Oversight Board, and applicable
                                          Goals:
                                                  Congressional Committees; staff dedicated to Recovery Act oversight equal 9.84 FTEs.
                                                  Because of the unprecedented nature of the Recovery Act, all IRS ARRA activities are deemed to be high risk. TIGTA will use the existing
        OIG Recovery Act Risk Assessment Process:
                                                  strategic planning process to identify the appropriate oversight actions needed for specific IRS tax provisions.

                           OIG Recovery Act Funds: $7 million
        Expiration Date of OIG Recovery Act Funds: 2013


    OIG Recovery Act Funds Allocated to Contracts: No

               Purpose of Recovery Act Contracts: N/A - none awarded

 Types of Recovery Act Contracts Awarded to Date: N/A - none awarded


              Link to OIG Recovery Act Work Plan: http://www.treas.gov/tigta/recovery.shtml




Page 1 of Overview                                                                                                                                                       6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                       Review Included
                               Recovery Act                       Entity                                                                                                Expected Quarter            Expected
                                                                                                                                           on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title      Background            Objective                                          Final Report             Number of
                                                                                                                                        Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                      Issued                  Reports
                                                                                                                                         Plan (Y/N)



                                                                                              Under prior law,
                                                                                              new operating
                                                                                              losses may be
                                                                                              carried back to
                                                                                              the two taxable
                                                                                              years before the
                                                                                              year that the loss   Determine if the
                                                                                              arises and carried   IRS properly
                                                                                              forward to each      implemented the
                                                                                              of the succeeding    new ARRA 5 year
                             $123 Million                                   Review of
                                                                                              twenty taxable       Net Operating
                            (total received by                              Processing of Net
                Tax Law                                                                       years after the      Loss Carryback
 IRS                        IRS for              Performance    OIG Staff   Operating Loss                                                  Yes            Q3 FY 09          Q4 FY 10                    1
             Implementation                                                                   year that the loss   provision, and to
                            implementation                                  Carrybacks
                                                                                              arises. For 2008,    follow-up on
                            of tax provisions)                              #200940136
                                                                                              the Recovery Act     prior audit
                                                                                              extends the          recommendation
                                                                                              maximum              s related to
                                                                                              carryback period     carrybacks.
                                                                                              from two years to
                                                                                              five years for
                                                                                              small businesses
                                                                                              with gross
                                                                                              receipts of $15
                                                                                              million or less.




Page 2 of Work Plan                                                                                                                                                   6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                       Review Included
                               Recovery Act                       Entity                                                                                                Expected Quarter            Expected
                                                                                                                                           on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title     Background           Objective                                            Final Report             Number of
                                                                                                                                        Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                      Issued                  Reports
                                                                                                                                         Plan (Y/N)
                                                                                            For 2009 and
                                                                                            2010, the
                                                                                            Recovery Act
                                                                                            provides a
                                                                                            refundable tax
                                                                                            credit of up to
                                                                                            $400 for working
                                                                                            individuals and
                                                                                            $800 for working
                                                                                            families. This tax
                                                                                            credit would be      Assess the IRS's
                                                                                            calculated at a      efforts to
                             $123 Million
                                                                            Review of the   rate of 6.2% of      implement the
                            (total received by
                Tax Law                                                     Making Work Pay earned income,       Making Work Pay
 IRS                        IRS for              Performance    OIG Staff                                                                   Yes            Q3 FY 09          Q2 FY 10                    2
             Implementation                                                 Credit          and would phase      Credit and
                            implementation
                                                                            #200940139      out for taxpayers    evaluate its effect
                            of tax provisions)
                                                                                            with adjusted        on taxpayers and
                                                                                            gross income in      employers.
                                                                                            excess of $75,000
                                                                                            ($150,000 for
                                                                                            married couples
                                                                                            filing jointly).
                                                                                            Taxpayers can
                                                                                            receive this
                                                                                            benefit through a
                                                                                            reduction in the
                                                                                            amount of
                                                                                            income tax that is




Page 3 of Work Plan                                                                                                                                                   6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                           Review Included
                               Recovery Act                       Entity                                                                                                    Expected Quarter            Expected
                                                                                                                                               on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title       Background             Objective                                            Final Report             Number of
                                                                                                                                            Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                          Issued                  Reports
                                                                                                                                             Plan (Y/N)
                                                                                                In previous          Determine what
                                                                                                legislation,         steps the IRS is
                                                                                                Congress             taking to ensure
                                                                                                provided             taxpayers taking
                                                                                                taxpayers with a     the credit qualify,
                                                                                                refundable tax       or to identify
                                                                                                credit that was      those who did
                                                                                                equivalent to an     qualify for the
                                                                                                interest-free loan   credit but fail to
                                                                                                equal to 10          stay in their
                                                                            Review of IRS       percent of the       homes for three
                             $123 Million                                   Efforts to Identify purchase of a        years after
                            (total received by                              Improper Claims home (up to              purchase;
                Tax Law
 IRS                        IRS for              Performance    OIG Staff   for the First-Time $7,500) by first-     determine how              Yes            Q3 FY 09          Q2 FY 10                    2
             Implementation                                                                     time home            the IRS is
                            implementation                                  Homebuyer
                            of tax provisions)                              Credit              buyers. The          handling the
                                                                            #200940138          provision applies    change in the law
                                                                                                to homes             to allow
                                                                                                purchased on or      taxpayers
                                                                                                after April 9,       purchasing
                                                                                                2008 and before      homes in 2009
                                                                                                July 1, 2009.        and claiming the
                                                                                                Taxpayers            $7,500 repayable
                                                                                                receiving this tax   loan to amend
                                                                                                credit are           their 2008 tax
                                                                                                currently            returns to claim
                                                                                                required to repay    the refundable
                                                                                                any amount
                                                                                                Each year, TIGTA     $8,000 credit,
                                                                                                                     Determine if the
                             $123 Million
                            (total received by                              Review of the      conducts reviews      IRS has correctly
                Tax Law                                                                        and assesses IRS's    implemented the
 IRS                        IRS for              Performance    OIG Staff   2009 Filing                                                         Yes            Q1 FY 09          Q4 FY 09                    2
             Implementation                                                                    progress and          new First-Time
                            implementation                                  Season
                            of tax provisions)                                                 effectiveness of      Home Buyer
                                                                                               processing tax        legislation into




Page 4 of Work Plan                                                                                                                                                       6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                                     TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                                Review Included
                               Recovery Act                             Entity                                                                                                   Expected Quarter            Expected
                                                                                                                                                    on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review         Performing     Project Title      Background             Objective                                            Final Report             Number of
                                                                                                                                                 Recovery Act     Work Begins
                             w/Program Area                            Review                                                                                                         Issued                  Reports
                                                                                                                                                  Plan (Y/N)


                                                                                                     The Recovery Act
                                                                                                     provided $80
                                                                                                     million to the       Determine if
                                                                                                     Internal Revenue     controls are in
                                                                                  Review of the
            Internal Revenue                                                                         Service to           place for
                                                                                  Health Care Tax
              Service Health                     Administrative/Fi                                   implement the        administration
 IRS                         $80 Million                              OIG Staff   Credit System                                                      Yes            Q3 FY 09          Q2 FY 10                    1
             Care Tax Credit                         nancial                                         health care tax      and expansion of
                                                                                  Upgrade
             Administration                                                                          credit. The funds    the Health
                                                                                  #200920130
                                                                                                     are available        Coverage Tax
                                                                                                     through              Credit.
                                                                                                     September 30,
                                                                                                     2010.




                                                                                                    The IRS uses
                                                                                                    various forms of
                                                                                                    information from
                                                                                                    multiple third
                                                                                                    parties in carrying
                                                                                                                          Assess the IRS's
                             $123 Million                                                           out its tax
                                                                                  Efforts to Ensure                       ability to verify
                            (total received by                                                      administration
                Tax Law                                                           Proper Use of                           the accuracy and
 IRS                        IRS for                Performance        OIG Staff                     duties. The 50+                                   No            Q3 FY09           Q1 FY10                     1
             Implementation                                                       Recovery Funds                          eligibility for tax
                            implementation                                                          ARRA tax related
                                                                                  #200940137                              related benefits
                            of tax provisions)                                                      provisions add to
                                                                                                                          and credits.
                                                                                                    the need for IRS
                                                                                                    to effectively use
                                                                                                    this information
                                                                                                    in carrying out its
                                                                                                    mission.




Page 5 of Work Plan                                                                                                                                                            6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                                   TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                              Review Included
                               Recovery Act                           Entity                                                                                                   Expected Quarter            Expected
                                                                                                                                                  on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review       Performing     Project Title       Background              Objective                                          Final Report             Number of
                                                                                                                                               Recovery Act     Work Begins
                             w/Program Area                          Review                                                                                                         Issued                  Reports
                                                                                                                                                Plan (Y/N)



                                                                                                   ARRA allows
                                                                                                   taxpayers to
                                                                                                   claim credits for
                                                                                                   various energy
                                                                                                   production and
                                                                                                                          Evaluate controls
                                                                                                   low-income
                                                                                                                          including sharing
                                                                                                   housing
                                                                                                                          of information
                                                                                                   investments.
                                                                                Low Income                                between the
                             $123 Million                                                          Under ARRA
                                                                                Housing and                               Treasury
                            (total received by                                                     taxpayers may
                Tax Law                        Administrative/Fi                Energy Grants in                          Department,
 IRS                        IRS for                                 OIG Staff                      receive grants                                   No            Q4 FY09           Q3 FY11                     1
             Implementation                        nancial                      Lieu of Tax                               States, and the
                            implementation                                                         from the Federal
                                                                                Credits                                   IRS to ensure
                            of tax provisions)                                                     or State
                                                                                #201040130                                taxpayers do not
                                                                                                   governments in
                                                                                                                          receive both
                                                                                                   lieu of tax credits.
                                                                                                                          grants and
                                                                                                   However,
                                                                                                                          credits.
                                                                                                   taxpayers cannot
                                                                                                   claim a credit and
                                                                                                   receive a grant
                                                                                                   for the same
                                                                                                   investment.




Page 6 of Work Plan                                                                                                                                                          6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                       Review Included
                               Recovery Act                       Entity                                                                                                Expected Quarter            Expected
                                                                                                                                           on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title     Background            Objective                                           Final Report             Number of
                                                                                                                                        Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                      Issued                  Reports
                                                                                                                                         Plan (Y/N)
                                                                                            ARRA requires IRS
                                                                                            to conduct a
                                                                                            survey of Health
                                                                                            Coverage Tax
                                                                                            Credit eligible
                                                                                            individuals and
                                                                                            report selected
                                                                                            demographic
                                                                                            information such
                                                                                            as income and         Assess the
                                                                                            education levels,     methodology
                                                                            Survey and      satisfaction with
                             $123 Million                                                                         used to conduct
                                                                            Report on       the enrollment
                            (total received by                                                                    the IRS's Health
                Tax Law                                                     Enhanced Health process, and
 IRS                        IRS for              Performance    OIG Staff                                         Coverage Tax               No            Q3 FY10           Q2 FY11                     1
             Implementation                                                 Coverage Tax    satisfaction with
                            implementation                                                                        Credit study to
                                                                            Credit Program the health
                            of tax provisions)                                                                    ensure results are
                                                                            #201040112      coverage options.     accurately
                                                                                            The IRS is also       reported.
                                                                                            required to
                                                                                            annually report
                                                                                            other information
                                                                                            including the
                                                                                            number of
                                                                                            eligible
                                                                                            individuals and
                                                                                            the number
                                                                                            receiving the
                                                                                            ARRA and the
                                                                                            credit increased
                                                                                                                  Evaluate the
                                                                                              the Federal
                             $123 Million                                   Health Coverage                       efficiency and
                                                                                              Government's
                            (total received by                              Tax Credit                            effectiveness of
                Tax Law                                                                       portion of health
 IRS                        IRS for              Performance    OIG Staff   Payment                               the Health Care            No            Q4 FY09           Q3 FY10                     1
             Implementation                                                                   coverage tax
                            implementation                                  Processing                            Tax Credit
                                                                                              credit payments
                            of tax provisions)                              #201040106                            payment
                                                                                              from 65 percent
                                                                                                                  processing.
                                                                                              to 80 percent and
                                                                                              also extended it




Page 7 of Work Plan                                                                                                                                                   6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                         Review Included
                               Recovery Act                       Entity                                                                                                  Expected Quarter            Expected
                                                                                                                                             on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title       Background             Objective                                          Final Report             Number of
                                                                                                                                          Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                        Issued                  Reports
                                                                                                                                           Plan (Y/N)


                                                                                               The IRS uses
                                                                                               various forms of
                                                                                               information from
                                                                                               multiple third
                                                                                               parties in carrying
                                                                                               out its tax           Assess the IRS's
                             $123 Million                                   Use of External    administration        efforts to use
                            (total received by                              Data to Validate   duties. The           third party
                Tax Law
 IRS                        IRS for              Performance    OIG Staff   Earned Income      increased Earned      information to            No            Q3 FY10           Q2 FY11                     1
             Implementation
                            implementation                                  Tax Credits        Income Tax Credit     validate Earned
                            of tax provisions)                              #201040111         under ARRA adds       Income Tax Credit
                                                                                               to the need for       Claims.
                                                                                               IRS to effectively
                                                                                               use this
                                                                                               information in
                                                                                               carrying out its
                                                                                               mission.


                                                                                               ARRA revised
                                                                                               existing
                                                                                               residential energy    Assess the
                                                                                               credits by            effectiveness of
                             $123 Million
                                                                                               extending             the IRS's
                            (total received by                              Residential
                Tax Law                                                                        through 2010 the      processes to
 IRS                        IRS for              Performance    OIG Staff   Energy Credits                                                     No            Q4 FY10           Q2 FY11                     1
             Implementation                                                                    time period for       identify
                            implementation                                  #201040109
                                                                                               improvements to       erroneous
                            of tax provisions)
                                                                                               energy-efficient      Residential
                                                                                               existing homes        Energy Credits.
                                                                                               and increasing
                                                                                               the credit to 30
                                                                                               ARRA allows
                                                                                               taxpayers a new       Assess the
                                                                            Deductions         state and local       effectiveness of
                             $123 Million                                                      tax deduction on
                                                                            Associated with                          the IRS's process
                            (total received by                                                 the purchase of
                Tax Law                                                     the Purchase of                          to identify
 IRS                        IRS for              Performance    OIG Staff                      qualifying                                      No            Q3 FY10           Q1 FY11                     1
             Implementation                                                 Qualified Motor                          erroneous
                            implementation                                                     vehicles. The
                                                                            Vehicles                                 Qualified Motor
                            of tax provisions)                                                 deduction is
                                                                            #201040108                               Vehicle
                                                                                               limited to the        deductions.
                                                                                               sales and excise
                                                                                               taxes paid on up




Page 8 of Work Plan                                                                                                                                                     6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                          Review Included
                               Recovery Act                       Entity                                                                                                   Expected Quarter            Expected
                                                                                                                                              on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing      Project Title      Background            Objective                                            Final Report             Number of
                                                                                                                                           Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                         Issued                  Reports
                                                                                                                                            Plan (Y/N)
                                                                                               Certain plug-in      Determine
                                                                                               electric vehicles    whether the IRS's
                                                                                               acquired after       controls identify
                             $123 Million                                                      February 17,         erroneous claims
                                                                            Controls Over      2009 and before      for the Plug-In
                            (total received by
                Tax Law                                                     Plug-In Electric   2012 qualify for a   Electric Vehicle
 IRS                        IRS for              Performance    OIG Staff                                                                       No            Q2 FY10           Q1 FY11                     1
             Implementation                                                 Vehicle Credit     new tax credit       Credit and
                            implementation
                                                                            #201040131         equal to 10          prevent
                            of tax provisions)
                                                                                               percent of the       fraudulent claims
                                                                                               vehicle cost. The    of the Credit; also
                                                                                               credit is limited    assess whether
                                                                                               to $2500 and         forms,
                                                                                               In previous
                                                                                               legislation,
                                                                                               Congress
                                                                                               provided
                                                                                               taxpayers with a
                                                                                               refundable tax
                                                                                               credit that was
                                                                                               equivalent to an     Determine the
                                                                                               interest-free loan   effectiveness of
                                                                                               equal to 10          the IRS's efforts
                                                                            Process to         percent of the       to distinguish
                             $123 Million
                                                                            Administer the     purchase of a        between filers
                            (total received by
                Tax Law                                                     First Time         home (up to          claiming the
 IRS                        IRS for              Performance    OIG Staff                                                                       No            Q4 FY09           Q2 FY10                     1
             Implementation                                                 Homebuyer          $7,500) by first-    credit for a
                            implementation
                                                                            Credit             time home            purchase in 2008
                            of tax provisions)
                                                                            #201040101         buyers. The          versus those
                                                                                               provision applies    claiming the
                                                                                               to homes             credit for a
                                                                                               purchased on or      purchase in 2009.
                                                                                               after April 9,
                                                                                               2008 and before
                                                                                               July 1, 2009.
                                                                                               Taxpayers
                                                                                               receiving this tax
                                                                                               credit are
                                                                                               currently




Page 9 of Work Plan                                                                                                                                                      6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                       Review Included
                               Recovery Act                       Entity                                                                                                Expected Quarter            Expected
                                                                                                                                           on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title      Background            Objective                                          Final Report             Number of
                                                                                                                                        Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                      Issued                  Reports
                                                                                                                                         Plan (Y/N)
                                                                                              In previous
                                                                                              legislation,
                                                                                              Congress
                                                                                              provided
                                                                                              taxpayers with a
                                                                                              refundable tax
                                                                                              credit that was
                                                                                              equivalent to an
                                                                                              interest-free loan
                                                                                              equal to 10
                                                                                                                   Assess the IRS's
                                                                            Process to Ensure percent of the
                             $123 Million                                                                          efforts to ensure
                                                                            Repayment of the purchase of a
                            (total received by                                                                     accurate and
                Tax Law                                                     First Time        home (up to
 IRS                        IRS for              Performance    OIG Staff                                          timely repayment          No            Q3 FY10           Q1 FY11                     1
             Implementation                                                 Homebuyer         $7,500) by first-
                            implementation                                                                         of the First Time
                                                                            Credit            time home
                            of tax provisions)                                                                     Homebuyers
                                                                            #201040107        buyers. The
                                                                                                                   Credit.
                                                                                              provision applies
                                                                                              to homes
                                                                                              purchased on or
                                                                                              after April 9,
                                                                                              2008 and before
                                                                                              July 1, 2009.
                                                                                              Taxpayers
                                                                                              receiving this tax
                                                                                              credit are
                                                                                              currently

                                                                                              Each year, TIGTA
                                                                                              conducts reviews
                                                                                                                   Provide selected
                             $123 Million                                                     and assesses IRS's
                                                                                                                   information
                            (total received by                              2010 Interim      progress and
                Tax Law                                                                                            relating to the
 IRS                        IRS for              Performance    OIG Staff   Filing Season     effectiveness of                               No            Q4 FY09           Q2 FY10                     1
             Implementation                                                                                        progress of the
                            implementation                                  #201040105        processing tax
                                                                                                                   2010 Filing
                            of tax provisions)                                                returns during
                                                                                                                   Season.
                                                                                              the individual
                                                                                              filing season.




Page 10 of Work Plan                                                                                                                                                  6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                        Review Included
                               Recovery Act                       Entity                                                                                                 Expected Quarter            Expected
                                                                                                                                            on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title     Background             Objective                                           Final Report             Number of
                                                                                                                                         Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                       Issued                  Reports
                                                                                                                                          Plan (Y/N)


                                                                                              Each year, TIGTA     Evaluate whether
                                                                                              conducts reviews     the IRS timely
                             $123 Million                                                     and assesses IRS's   and accurately
                                                                            2010 Filing
                            (total received by                                                progress and         processes
                Tax Law                                                     Season
 IRS                        IRS for              Performance    OIG Staff                     effectiveness of     individual paper           No            Q4 FY09           Q4 FY10                     1
             Implementation                                                 Implementation
                            implementation                                                    processing tax       and electronically
                                                                            #201040102
                            of tax provisions)                                                returns during       filed tax returns
                                                                                              the individual       during the 2010
                                                                                              filing season.       Filing Season.


                                                                                                                   Determine the
                                                                                              Both ARRA and
                                                                                                                   IRS's level of
                                                                                              the implementing
                                                                                                                   readiness to
                                                                                              guidance from
                             $123 Million                                   IRS' Readiness to                      implement the
                                                                                              the Office of
                            (total received by                              Procure Goods                          requirements for
                Tax Law                                                                       Management and
 IRS                        IRS for              Performance    OIG Staff   and Services                           planning,                  No            Q3 FY09           Q2 FY10                     1
             Implementation                                                                   Budget require
                            implementation                                  under ARRA                             awarding, and
                                                                                              transparency in
                            of tax provisions)                              #200910124                             reporting of
                                                                                              all contract
                                                                                                                   ARRA funded
                                                                                              actions funded by
                                                                                                                   procurement
                                                                                              ARRA.
                                                                                                                   actions.

                                                                                                                   Report
                                                                                              Both ARRA and
                                                                                                                   observations
                                                                                              the implementing
                                                                                                                   identified during
                                                                            ARRA              guidance from
                             $123 Million                                                                          the Acquisitions
                                                                            Observations on a the Office of
                            (total received by                                                                     Risks Identified
                Tax Law                                                     Decade of         Management and
 IRS                        IRS for              Performance    OIG Staff                                          during a Decade            No            Q4 FY10           Q1 FY11                     1
             Implementation                                                 Procurement       Budget require
                            implementation                                                                         of IRS
                                                                            Audit Coverage at transparency in
                            of tax provisions)                                                                     Procurement
                                                                            IRS #201010116 all contract
                                                                                                                   Audit Coverage
                                                                                              actions funded by
                                                                                                                   audit that relate
                                                                                              ARRA.
                                                                                                                   to ARRA.




Page 11 of Work Plan                                                                                                                                                   6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                      Review Included
                               Recovery Act                       Entity                                                                                               Expected Quarter            Expected
                                                                                                                                          on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title     Background            Objective                                          Final Report             Number of
                                                                                                                                       Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                     Issued                  Reports
                                                                                                                                        Plan (Y/N)

                                                                                                                  Report
                                                                                              Both ARRA and       observations
                                                                            Observations      the implementing    identified during
                                                                            about Contractor guidance from        the Review of the
                             $123 Million
                                                                            Officer's         the Office of       Effectiveness of
                            (total received by
                Tax Law                                                     Technical         Management and      the IRS
 IRS                        IRS for              Performance    OIG Staff                                                                   No            Q1 FY10           Q1 FY10                     1
             Implementation                                                 Representative    Budget require      Contracting
                            implementation
                                                                            Effectiveness and transparency in     Officer's
                            of tax provisions)
                                                                            ARRA              all contract        Technical
                                                                            #201010115        actions funded by   Representatives
                                                                                              ARRA.               audit that relate
                                                                                                                  to ARRA.


                                                                                             Both ARRA and        Determine
                                                                                             the implementing     whether the IRS's
                                                                            Post-Award
                                                                                             guidance from        ARRA funded
                             $123 Million                                   Compliance of FY
                                                                                             the Office of        procurement
                            (total received by                              2009
                Tax Law                                                                      Management and       actions were
 IRS                        IRS for              Performance    OIG Staff   Procurement                                                     No            Q4 FY10           Q3 FY11                     1
             Implementation                                                                  Budget require       compliant with
                            implementation                                  Actions with
                                                                                             transparency in      the Recovery Act
                            of tax provisions)                              ARRA
                                                                                             all contract         and all
                                                                            #201010114
                                                                                             actions funded by    implementing
                                                                                             ARRA.                guidance.




Page 12 of Work Plan                                                                                                                                                 6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                       Review Included
                               Recovery Act                       Entity                                                                                                Expected Quarter            Expected
                                                                                                                                           on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title      Background            Objective                                          Final Report             Number of
                                                                                                                                        Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                      Issued                  Reports
                                                                                                                                         Plan (Y/N)
                                                                                              TIGTA recently
                                                                                              reported that the
                                                                                              Tax Exempt
                                                                                              Bonds Office had
                                                                                              not developed or
                                                                                              implemented the
                                                                                              processes
                                                                                              necessary to
                                                                                              identify and
                                                                                              address              Report
                                                                                              noncompliance        observations
                                                                            Observations      with State
                             $123 Million                                                                          identified during
                                                                            about State       volume cap limits
                            (total received by                                                                     Review of Private
                Tax Law                                                     Volume Cap        for tax exempt
 IRS                        IRS for              Performance    OIG Staff                                          Activity Tax-             No            Q4 FY09           Q1 FY10                     1
             Implementation                                                 Compliance and    private activity
                            implementation                                                                         Exempt Volume
                                                                            ARRA              bonds. Without
                            of tax provisions)                                                                     Cap Compliance
                                                                            #200910135        these processes,     that relate to
                                                                                              the Federal          ARRA.
                                                                                              Government is at
                                                                                              risk of losing
                                                                                              future tax
                                                                                              revenue because
                                                                                              States could issue
                                                                                              tax-exempt
                                                                                              private activity
                                                                                              bonds in excess
                                                                                              of federally
                                                                                              mandated yearly




Page 13 of Work Plan                                                                                                                                                  6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                                   TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                           Review Included
                               Recovery Act                           Entity                                                                                                Expected Quarter            Expected
                                                                                                                                               on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review       Performing     Project Title     Background            Objective                                           Final Report             Number of
                                                                                                                                            Recovery Act     Work Begins
                             w/Program Area                          Review                                                                                                      Issued                  Reports
                                                                                                                                             Plan (Y/N)




                                                                                                  ARRA introduced
                                                                                                  several new tax
                                                                                                  exempt or tax       Determine
                                                                                                  credit bond         whether the Tax
                                                                                                  provisions which    Exempt Bonds
                                                                                                  require formal      Office's published
                                                                                Tax Exempt
                             $123 Million                                                         operating           guidance is
                                                                                Bonds Office's
                            (total received by                                                    guidance from       complete,
                Tax Law                                                         Readiness for
 IRS                        IRS for              Performance        OIG Staff                     IRS. The majority   accurate, and              No            Q4 FY09           Q2 FY10                     1
             Implementation                                                     ARRA Bonds
                            implementation                                                        of these new        consistent to
                                                                                (Guidance)
                            of tax provisions)                                                    bond provisions     allow issuance of
                                                                                #200910131
                                                                                                  have volume cap     tax-exempt and
                                                                                                  limitations,        tax credit bonds
                                                                                                  allocation          in accordance
                                                                                                  requirements,       with ARRA.
                                                                                                  and carryforward
                                                                                                  provisions.




                                                                                                                      Determine
                                                                                                 The Build            whether the Tax
                                                                                                 America Bonds        Exempt Bonds
                                                                                                 introduced by        Office has
                                                                                Tax Exempt       ARRA allow for a     developed
                             $123 Million                                       Bonds Office's   Federal subsidy      controls that will
                            (total received by                                  Readiness for    for interest         timely and
                Tax Law                        Administrative/Fi
 IRS                        IRS for                                 OIG Staff   ARRA Bonds (Pre- payments. These      accurately issue           No            Q4 FY09           Q4 FY10                     1
             Implementation                        nancial
                            implementation                                      Payment          interest             Build America
                            of tax provisions)                                  Compliance)      payments may be      Bonds interest
                                                                                #200910136       disbursed to         payments while
                                                                                                 either the bond      preventing
                                                                                                 issuer or other      erroneous
                                                                                                 third parties.       payments from
                                                                                                                      being disbursed.




Page 14 of Work Plan                                                                                                                                                      6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                               TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                       Review Included
                               Recovery Act                       Entity                                                                                                Expected Quarter            Expected
                                                                                                                                           on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review   Performing     Project Title      Background            Objective                                          Final Report             Number of
                                                                                                                                        Recovery Act     Work Begins
                             w/Program Area                      Review                                                                                                      Issued                  Reports
                                                                                                                                         Plan (Y/N)
                                                                                              ARRA also            Assess the Tax
                                                                            Tax Exempt
                                                                                              incorporated tax     Exempt Bonds
                                                                            Bonds Office's
                                                                                              credit bonds         Office's progress
                             $123 Million                                   Readiness for
                                                                                              which may            in developing a
                            (total received by                              ARRA Bonds (Post-
                Tax Law                                                                       eventually           workload
 IRS                        IRS for              Performance    OIG Staff   Issuance                                                         No            Q3 FY10           Q1 FY11                     1
             Implementation                                                                   replace              selection process
                            implementation                                  Compliance
                                                                                              traditional tax      to identify ARRA
                            of tax provisions)                              Workload
                                                                                              exempt bonds.        bonds with a
                                                                            Selection)
                                                                                              Prior to ARRA, tax   potential for
                                                                            #201010111
                                                                                              credit bonds were    noncompliance.
                                                                                              For 2009 and
                                                                                              2010, the bill
                                                                                              would provide
                                                                                              State and local
                                                                                              governments
                                                                                              with the option of
                                                                                              issuing a tax        Determine
                                                                            Program Controls credit bond
                                                                                                                   whether the IRS
                                                                            to Effectively    instead of a tax-    has adequately
                                                                            Process Build     exempt
                             $123 Million                                                                          planned for the
                                                                            America Bonds, governmental
                            (total received by                                                                     processing of the
                Tax Law                                                     Recovery Zone     obligation bond.
 IRS                        IRS for              Performance    OIG Staff                                          three ARRA                No            Q3 FY10           Q2 FY11                     1
             Implementation                                                 Bonds, and        Because the
                            implementation                                                                         bonds for the
                                                                            Qualified Energy market for tax
                            of tax provisions)                                                                     bond holders to
                                                                            Conservation      credits is           ensure they
                                                                            Bonds             currently small      provide accurate
                                                                            #201030133        given current        reporting.
                                                                                              economic
                                                                                              conditions, the
                                                                                              bill would allow
                                                                                              the State or local
                                                                                              government to
                                                                                              elect to receive a
                                                                                              direct payment




Page 15 of Work Plan                                                                                                                                                  6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls
                                                                 TIGTA FY 2010 Recovery Act Program Plan

                                                                                                                                       Review Included
                               Recovery Act                         Entity                                                                                              Expected Quarter            Expected
                                                                                                                                           on Prior    Expected Quarter
Agency        Program Area   Funds Associated Type of Review     Performing     Project Title      Background           Objective                                         Final Report             Number of
                                                                                                                                        Recovery Act     Work Begins
                             w/Program Area                        Review                                                                                                    Issued                  Reports
                                                                                                                                         Plan (Y/N)


                                                                                                The Recovery Act
                                                                                                provided $80
                                                                                                                    Determine if the
                                                                                                million to the
                                                                                                                    IRS is properly
                                                                                                Internal Revenue
                                                                              Health Coverage                       accounting for
            Internal Revenue                                                                    Service to
                                                                              Tax Credit System                     ARRA funds as
              Service Health                 Administrative/Fi                                  implement the
 IRS                         $80 Million                          OIG Staff   Upgrades for                          part of system           No            Q3 FY10           Q2 FY11                     1
             Care Tax Credit                     nancial                                        health care tax
                                                                              Fiscal Year 2010                      upgrades to the
             Administration                                                                     credit. The funds
                                                                              #201020101                            Health Coverage
                                                                                                are available
                                                                                                                    Tax Credit
                                                                                                through
                                                                                                                    system.
                                                                                                September 30,
                                                                                                2010.

                                                                                                The Office of       Determine if the
                                                                                                Management and      IRS has properly
                                                                                                Budget (OMB)        complied with
                                                                                                issued Guidance     mandatory
            Internal Revenue
                                             Administrative/Fi                ARRA OMB          for the American    requirements
 IRS              ARRA       $80 Million                          OIG Staff                                                                  No            Q4 FY09           Q3 FY10                     3
                                                 nancial                      Guidelines        Recovery and        identified by
             Administration
                                                                                                Reinvestment Act    OMB for ARRA
                                                                                                of 2009. The        public reporting
                                                                                                purpose of this     requirements,
                                                                                                guidance is to      specifically




Page 16 of Work Plan                                                                                                                                                  6f95ba66-1a55-4531-a078-1bf6d2d7e69f.xls

				
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Description: Irs Energy Tax Credits document sample