master file

There can be no question that “intentionally marking people who are still living as dead” in the master file “is unheard of and improper,” Flick stated.

The IRS had been trying to replace the master file for more than a decade but then decided to reassign employees to other work.

Until the master file is fully modernized, it will remain a colossal task to get real-time information on refunds and processing status to taxpayers, not to mention assure the latest safety and fraud precautions.

If the computer accepts the return, it gets saved to the master file.

Dodaro said that in order to stop the payments, the Treasury had to give Treasury's Bureau of Fiscal Service, which makes the payments, temporary access to a death master file.