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.

Large Dollar Refunds Are Not Always Examined and Sent to the Joint Committee on Taxation

The Commissioners, Large Business and International and Small Business/Self-Employed Divisions, should assess the compliance risk of the large-dollar original return refund claims that exceed I.R.C. Section 6405 dollar criteria that are not required to be examined and are not subject to the JCT review process due to Treasury Regulation Section 301.6402-4(a), relative to other tax returns, and allocate examination resources accordingly.