Error status

TIGTA's previous website is temporarily unavailable. We are providing this interim website to keep you informed about our latest reports and how you can submit a complaint or report fraud, waste, and abuse within IRS programs or by IRS employees.

Individual Returns With Large Business Losses and No Income Pose Significant Compliance Risk.

The Commissioner, SB/SE Division, should conduct a national CIP on tax returns with at least one Schedule C attached, no gross receipts, and more than $100,000 in losses to evaluate it as a new strategy or workstream. The IRS should use the methods and results from this CIP to consider other compliance gaps, past CIPs, or issues to ensure that the SB/SE Division is selecting the most productive returns for examination.