[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-587402-105":59,"doc-detail-587402-en":134},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":127,"head_meta":129,"extra_data":131,"updated_unix":133},105,"en","billions-of-dollars-in-education-credits-appear-to-be-erroneous-final-report","Billions of Dollars in Education Credits Appear to Be Erroneous - Final Report","","Final Report dated September 16, 2011 assesses the effectiveness of Internal Revenue Service processes to detect erroneous American Opportunity Tax Credit claims for the period January 1 through May 28, 2010. The audit found 2.1 million taxpayers received $3.2 billion in education credits that appear to be erroneous, including cases involving missing supporting documentation, ineligible students, dependent or spouse claims, and prisoners. It evaluates IRS recommendations, management responses, and planned review increases for Fiscal Year 2012.",{"@graph":69,"@context":126},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/billions-of-dollars-in-education-credits-appear-to-be-erroneous-final-report/587402/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/billions-of-dollars-in-education-credits-appear-to-be-erroneous-final-report/587402.png","ImageObject",300,407,{"name":92,"@type":93},"วิน","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-10-15",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118,122],{"name":109,"@type":110,"acceptedAnswer":111},"What period and credit did this audit review?","Question",{"text":112,"@type":113},"The report reviewed IRS processes to identify erroneous American Opportunity Tax Credit claims from January 1 through May 28, 2010.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How many taxpayers and credits appeared to be erroneous?",{"text":117,"@type":113},"As of May 28, 2010, TIGTA identified 2.1 million taxpayers receiving $3.2 billion in education credits that appear to be erroneous.",{"name":119,"@type":110,"acceptedAnswer":120},"What major types of erroneous claims did TIGTA identify?",{"text":121,"@type":113},"Findings included education credits without supporting documentation, claims by ineligible students, credits based on dependent or spouse status on another taxpayer’s return, and erroneous credits for prisoners.",{"name":123,"@type":110,"acceptedAnswer":124},"What was the IRS response to TIGTA’s recommendations?",{"text":125,"@type":113},"The IRS agreed with 10 of 11 recommendations, partially agreed to the remaining one, and disagreed with initiating a Tax Return Preparer Project related to large-volume erroneous claims.","https://schema.org",{"og:url":83,"og:type":128,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":130,"canonical":83},"index,follow",{"doc_id":132,"site_id":62},587402,1792211126,{"code":4,"msg":5,"data":135},{"doc_id":132,"user_id":136,"nickname":92,"user_avatar":137,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":138,"file_id":139,"file_url":140,"file_type":141,"file_size":142,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":143,"language":144,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":145,"faqs":146,"seo_title":147,"seo_description":67,"update_tm":148,"read_time":149,"preview_page_count":4},2336475104736,"https://ap-avatar.wpscdn.com/avatar/22000c4c5e0e5b17e70?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786591360781797222","TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION  \nRECOVERY ACT  \nBillions of Dollars in Education Credits  \nAppear to Be Erroneous  \nSeptember 16, 2011  \nReference Number: 2011-41-083  \nThis report has cleared the Treasury Inspector General for Tax Administration disclosure review process and information determined to be restricted from public release has been redacted from this document.  \nRedaction Legend:  \n2(f) = Risk Circumvention of Agency Regulation or Statute  \nPhone Number | 202-622-6500  \n[Email Address |](Email Address | TIGTACommunications@tigta. treas.gov)[ ](Email Address | TIGTACommunications@tigta. treas.gov)[TIGTACommunications@tigta. treas.gov](Email Address | TIGTACommunications@tigta. treas.gov)  \nWeb Site | [http://www. tigta.gov](http://www. tigta.gov)  \n\n| | HIGHLIGHTS | |\n| --- | --- | --- |\n\nBILLIONS OF DOLLARS IN EDUCATION CREDITS APPEAR TO BE ERRONEOUS  \nHighlights  \nFinal Report issued on September 16, 2011  \nHighlights of Reference Number: 2011-41-083 to the Internal Revenue Service Commissioner for the Wage and Investment Division.  \nIMPACT ON TAXPAYERS  \nThe American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Credit to provide for a refundable tax credit called the American Opportunity Tax Credit. This credit is to help taxpayers offset the costs of higher education.  \nWHY TIGTA DID THE AUDIT  \nRecovery Act activities require agencies to ensure appropriate measures are taken to prevent fraud, waste, and abuse. This audit was initiated because TIGTA is required to monitor the Internal Revenue Service (IRS) implementation of Recovery Act provisions. Our overall objective was to assess the effectiveness of IRS processes to identify erroneous American Opportunity Tax Credit claims from January 1 through May 28, 2010.  \nWHAT TIGTA FOUND  \nAs of May 28, 2010, TIGTA identified 2.1 million taxpayers receiving $3.2 billion in education credits that appear to be erroneous, and at least 1.1 million (52 percent) had tax returns prepared by a paid tax return preparer. Specifically:  \n• 1.7 million taxpayers received $2.6 billion in education credits for students for whom there was no supporting documentation in IRS files that they attended an educational institution.  \n• 370,924 individuals claimed as students who were not eligible because they did not attend the required amount of time and/or were postgraduate students, resulting in an estimated $550 million in erroneous education credits.  \n• 63,713 taxpayers erroneously received $88.4 million in education credits for students claimed as a dependent or spouse on another taxpayer’s tax return.  \n• 250 prisoners erroneously received $255,879 in education credits.  \nIn addition, TIGTA identified that a valid Social Security Number is required for Federal student aid but not for education credits. Our review identified 84,754 students who did not have a valid Social Security Number but were claimed by taxpayers who received $103 million in education credits.  \nWHAT TIGTA RECOMMENDED  \nTIGTA made a number of recommendations including revising the current tax form to claim education credits, coordinating with the Department of Education to assess using its data files in tax return processing, revising compliance programs to identify taxpayers who erroneously claim the credit, and coordinating with the Department of the Treasury to determine whether legislation is needed to clarify whether or not the credit may be claimed for students without a valid Social Security Number.  \nThe IRS agreed with 10 of our 11  \nrecommendations and partially agreed to the remaining recommendation. The IRS disagreed with our recommendation to initiate a Tax Return Preparer Project to address those preparers associated with large volumes of erroneous education credit claims.  \nIn its response to the report, the IRS did not agree with the amount of erroneous claims identified by TIGTA. However, in subsequent communications, IRS management has in","cbCaib0LtmCBsXCh","https://ap.wps.com/l/cbCaib0LtmCBsXCh","pdf",1519425,49,"English","# Highlights\n## Impact on Taxpayers\n## Why TIGTA Did the Audit\n## What TIGTA Found\n## What TIGTA Recommended\n## IRS Response and Follow-up","[{\"question\":\"What period and credit did this audit review?\",\"answer\":\"The report reviewed IRS processes to identify erroneous American Opportunity Tax Credit claims from January 1 through May 28, 2010.\"},{\"question\":\"How many taxpayers and credits appeared to be erroneous?\",\"answer\":\"As of May 28, 2010, TIGTA identified 2.1 million taxpayers receiving $3.2 billion in education credits that appear to be erroneous.\"},{\"question\":\"What major types of erroneous claims did TIGTA identify?\",\"answer\":\"Findings included education credits without supporting documentation, claims by ineligible students, credits based on dependent or spouse status on another taxpayer’s return, and erroneous credits for prisoners.\"},{\"question\":\"What was the IRS response to TIGTA’s recommendations?\",\"answer\":\"The IRS agreed with 10 of 11 recommendations, partially agreed to the remaining one, and disagreed with initiating a Tax Return Preparer Project related to large-volume erroneous claims.\"}]","Billions of Dollars in Education Credits Appear to Be Erroneous - Final Report | PDF",1792061792,123]