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Recommendation Details
Text of Recommendation
The Commissioner, TE/GE Division, should clarify the EO Examination function's guidance to require examiners to address UBI and include evidence of its UBI identification efforts in every case file, including focused examinations.
Recommendation Number
1
Recommendation Status
Closed
Recommendation Questioned Costs
$0
Recommendation Funds for Better Use
$0
Additional Information
Recommendation rejected by IRS