United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2002-04-25 monographic deposited born digital GA 1.13:GAO-02-449 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-449 P0b002ee18038ea22 f:d02449 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-02-449 machine generated eng fdlp REPORT GAOREPORTS-GAO-02-449 GAO-02-449 Fraud Tax credit Taxpayers Noncompliance Entitlement programs Eligibility determinations IRS Earned Income Credit Recertification Program Other Written Product A02877 The earned income credit (EIC) is a refundable tax credit available to low-income, working taxpayers. Administering the EIC is not an easy task for the Internal Revenue Service (IRS). IRS has to balance its efforts to help ensure that all qualified persons claim the credit with its efforts to protect the integrity of the tax system and guard against fraud and other forms of noncompliance associated with EIC. Although IRS made some changes to its correspondence, improved its examiner training, and expanded taxpayer outreach, certain aspects of the recertification process continue to cause problems for taxpayers. Since the inception of the EIC Recertification Program in 1998, IRS has taken steps to improve some of the letters and forms it uses to correspond with taxpayers about the program. However, two standard forms that IRS uses in corresponding with taxpayers as part of the recertification process can lead to unnecessary taxpayer burden. IRS asks taxpayers to submit certain information as part of the process that can be difficult for some EIC claimants to obtain or is inconsistent with what many examiners consider acceptable. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-449/html/GAOREPORTS-GAO-02-449.htm GAO-02-449 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-449 Other Written Product GAO-02-449; Earned Income Credit: Opportunities To Make Recertification Program Less Confusing and More Consistent; Fraud Tax credit Taxpayers Noncompliance Entitlement programs Eligibility determinations IRS Earned Income Credit Recertification Program Public Law 105-34 Public Law 106-170 Public Law 107-16