The IRS has received generally high marks from auditors for its handing of the rebate checks provided by the economic stimulus package President Bush signed in February.

But the Treasury Department’s inspector general did find some room for improvement, which might come in handy if Congress orders another round of rebates.

“Although the IRS’ planning for the stimulus payments was generally sufficient, we noted areas where improvements were needed,” the inspector general’s office said in a report released Monday.

“Management addressed our concerns in a timely manner, which helped to ensure the accuracy and consistency of information provided externally and internally and reduced the risk of errors when stimulus-only returns were processed and payments were issued,” the report said.

For instance, the IRS Web site said that taxpayers filing returns solely to claim the rebate had to fill out only a few items on Form 1040A, but Taxpayer Assistance Center employees were asking people for additional information. The IRS subsequently corrected the guidance to the taxpayer centers.

There was also inconsistent guidance regarding processing of some “stimulus only” tax returns. The IRS directed employees to send returns back to individuals if certain information regarding self-employment income was not explained, even though the instructions to the public did not make clear such information was necessary.

The IRS expects to issue more than $100 billion in payments to 130 million households under the economic stimulus law.

Democratic leaders hope to start drafting a second stimulus plan after the August recess. Some, including Sen. Barack Obama of Illinois, the presumptive Democratic presidential nominee, have called for another round of rebates.

House Speaker Nancy Pelosi, D-Calif., has said Republican support will be necessary to enact any further stimulus measures, but the White House and GOP leaders in Congress have been cool to the idea.