The Treasury Inspector General for Tax Administration (“TIGTA”), in a September 16, 2013 report, found that a significant portion of taxpayer claims for general business credits contained suspect claims. In a review of 2011 tax year claim filings, the TIGTA found suspect claims comprised approximately 16% of the value of all credit claims nationwide. As part of its recommendations, the TIGTA suggested that the IRS develop improved detection protocols to identify and examine potentially-unsupported claims.