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Further Efforts Are Needed to Ensure the Internal Revenue Service Prisoner File Is Accurate and Complete

NCJ Number
Date Published
December 2012
28 pages
This report presents the results of an assessment of the reliability of the Internal Revenue Service Prisoner File.
This report from the Treasury Inspector General for Tax Administration (TIGTA) presents the results of its assessment of the reliability of the Internal Revenue Service (IRS) Prisoner File. The assessment found that as of December 2010 approximately 12 percent of the records in the 2009 Prisoner file were either missing information and/or had inaccurate information, and that 9 percent of the records did not match information provided by the Social Security Administration. In addition, it was found that at that time, the IRS had not compiled a master list of Federal and State prisons resulting in the inability of the auditors to evaluate the completeness of the data provided by the IRS. The audit also found that prisoners were reported under institutions that were closed, and that numerous prisons reported only one prisoner each. As a result of the findings from the assessment, the TIGTA recommends that 1) the IRS develop a process that will allow it to assess the reliability of data received from State and Federal prisons, and 2) communicate with the prison facilities to provide missing or inaccurate information. A detailed description of the methodology used in the assessment is included in the report. Portions of the report that were determined to be restricted from public release were redacted from the document. Figures and appendixes