During fiscal year 2001, the Internal Revenue Service (IRS) had a number of internal control issues that affected financial reporting, including safeguarding of assets. These concern policies and procedures over (1) receipt of taxpayer payments, (2) courier services that transport taxpayer data, (3) employee fingerprint records, (4) issuance of manual refunds, (5) release of tax liens, (6) recording of property and equipment transactions, (7) linking of property and accounting records, (8) software licenses, (9) reimbursable receivables, and (10) recording changes in administrative account balances.

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