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Appendix I Material Weaknesses, Significant Deficiency, and Compliance Issues_2

Ngân sách (OMB) Thông tư số A-12.349 và chúng tôi bắt đầu xem xét những kết quả thử nghiệm. Trong xem xét và xác nhận của chúng tôi thử nghiệm IRS của 59 trường hợp thuế được lựa chọn với các quyền giữ thế chấp, trong đó tổng số các 'đối tượng nộp thuế nợ phải trả thuế nổi bật hoặc trả tiền off hoặc dịu đi trong năm tài chính 2011, chúng tôi lưu ý rằng IRS của thử nghiệm đã xác định hai trường hợp. | Appendix I Material Weaknesses Significant Deficiency and Compliance Issues Budget OMB Circular No. A-12349 and we began reviewing these test results. In our review and validation of IRS s testing of 59 statistically selected tax cases with liens in which the taxpayers total outstanding tax liabilities were either paid off or abated during fiscal year 2011 we noted that IRS s testing identified two instances in which it did not release the applicable federal tax lien within the statutorily mandated 30 days.50 On the basis of this sample of unpaid tax assessment cases resolved in the first 6 months of fiscal year 2011 for which it had filed a tax lien IRS estimated that it did not release liens within 30 days for 3.4 percent of the cases. IRS is 95 percent confident that the percentage of cases in which it did not release the lien within 30 days does not exceed 10.3 percent. On the basis of these results we concluded that the potential noncompliance in the tested population exceeded the amount IRS designated as acceptable for its test.51 As identified by IRS the delay in lien releases was caused by processing delays and errors. In one case IRS did not timely update the taxpayer s account to reflect that the taxpayer had been discharged of the taxes in bankruptcy court. In the other case IRS needed more than one attempt to correctly post the taxpayer s satisfying payment onto the taxpayer s master file account module. In fiscal year 2000 we issued a report discussing the delays IRS was experiencing in releasing tax liens and recommended that IRS analyze the cause of delays in releasing liens and 49OMB s revised Circular No. A-123 Management s Responsibility for Internal Control became effective on October 1 2005. App. A to OMB Circular No. A-123 provides internal control guidance and requirements for executive branch agencies to follow in conducting management s assessment of the effectiveness of internal control over financial reporting. On the basis of this .