From the Highlights: "This audit was initiated to assess the IRS's [Internal Revenue Service] Economic Impact Payment (EIP) outreach and assistance to individuals, accuracy of the computation, and adequacy of controls to prevent ineligible individuals from receiving a payment. This is a part of a series of audits to evaluate the IRS's implementation of the EIP and the Recovery Rebate Credit. TIGTA [Treasury Inspector General for Tax Administration] is conducting a separate review of the IRS's processing of Recovery Rebate Credit claims."
Office of the Inspector General for Tax Administration, Report No. 2021-46-034