The Internal Revenue Service continues to lag in its policing of refundable tax credits… the earned income tax credit, child credit and American Opportunity credit. An estimated $25 billion was improperly paid out in 2016, according to a report by Treasury inspectors. Most of this is attributed to the earned income credit. Measures enacted by Congress to help aren’t making much of a dent yet. These include the accelerated Jan. 31 due date for employers to file W-2s with IRS and delayed refunds for filers who take the earned income or refundable child credit. That’s because IRS is leaving on the table many returns with income discrepancies between wages reported on the return and wages reflected on the W-2 forms. Lack of resources is a reason the agency gives for not reviewing suspicious returns.