26 pages. "Because of incomplete and unreported data from the Exchanges, the IRS is unable to ensure that taxpayers claiming the PTC purchased insurance through an Exchange and properly reconciled APTCs received. However, the IRS has developed processes to identify erroneous PTC claims. Our review of these processes identified that 79 of the 80 reject code conditions and 16 of the 20 PTC error codes were working as intended. Computer programming errors always identifying tax returns with the particular error condition. The IRS plans to make programming corrections." [Dated May 29, 2015; released online Sept. 1, 2015.]