Indications of fraud that are not resolved by the

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Indications of fraud that are not resolved by the audit team will be referred to TIGTA’sOffice of Investigations (OI).The audit team should consult with OI personnel regardingthe potential fraudulent or integrity issue.The business unit OA Integrity Boardrepresentative may be able to facilitate this discussion.If it is determined that a referralto OI is warranted, the audit team will prepare a referral following establishedprocedures.Resolution of these unagreed responses may identify potential proceduraland processing problems or potential misconduct or fraud by employees or taxpayers.Procedural and processing problems should be fully developed and reported tomanagement using normal auditing and reporting procedures.Determination of the response rate percentage (number of usable replies relative tototal number of letters sent or telephone interviews conducted) will assist in evaluatingthe confirmation program results and in determining whether evidence gathered issufficient to form an audit opinion.Second request letters, if needed to increase the confirmation letter program resolutionrate, should be mailed approximately four weeks after original requests were mailed.Second request letters should meet the same standards as original confirmation lettersand be identified as second requests.Taxpayers and other parties having amounts due the IRS may occasionally include cashor checks with their responses to confirmation letters.Moneys must be physicallyOperations Manual8Chapter 300
TREASURY INSPECTOR GENERALFOR TAX ADMINISTRATIONDATE: July 1, 2021secured and receipt and disposition carefully documented in audit workpapers.Remittances are handled as follows:Remittances received from taxpayers will be transmitted to the IRS bymemorandum, with a request for acknowledgment of receipt, no later than thefirst workday following receipt.To minimize the risk of loss, remittances shouldbe transmitted by mail only when it is not practical to deposit them directly with ateller.Cash remittances should be converted to money orders or bank drafts iftransmittal through the mail is required.Remittances received applying to IRS administrative accounts should betransmitted by memorandum to, and require an acknowledgment of receipt from,the Accounting Section in the appropriate IRS office.Transmittal of theseremittances will be made in accordance with requirements included above andInternal Revenue Manual 5.1.2.Because responses are voluntary and beneficial to the Government, correspondenceshould include the necessary postage for taxpayer responses.The cost of preparingand mailing the letters should be carefully considered before requesting approval.80.7.1Required Documentation Necessary to Obtain Approval of ConfirmationProgram Letters or Written Correspondence with Taxpayers.Audit Directors shouldprepare the following documents to obtain approval for a confirmation letter orcorrespondence survey program:A supporting statement/justification for using the survey.Explain why the

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INSPECTOR GENERALFOR TAX ADMINISTRATION

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