In a report issued today, the Treasury Inspector General for Tax Administration (TIGTA) blamed “internal control weaknesses” for delayed or incorrect processing of Offshore Voluntary Disclosure Program requests. This program allows taxpayers to report offshore accounts in exchange for a set penalty. TIGTA reviewed a sample of 100 taxpayers that were denied or had withdrawn from the program, and found that the IRS did not enforce penalties against 29 of these taxpayers, missing out on $21.6 million in penalties.