Chapter 3 addresses the ways in which EITC delivery and administration are problematic and challenging, both for the government and taxpayers. A major challenge with self-declaration is the persistently high overpayment rate. This chapter seeks to distinguish between intentional and unintentional taxpayer noncompliance, and describes the tension between accurate outcomes and inexpensive administration. The IRS relies on return processing filters and an inefficient automated examination process to pursue questionable EITC claims. A significant percentage of taxpayers chosen for audit prove to be eligible for the credit. However, the confusing and inefficient examination process creates untimely delays in benefit delivery, and sometimes eligible taxpayers are unable to prevail in an audit because of systemic barriers. Other issues related to delivering EITC as a tax refund include return preparer misconduct, predatory lending practices related to return preparation, and tax-related identity theft.