The Director, Examination, SB/SE Division, should remind Field Examination employees that a Form 8821 does not permit
the designee to act on behalf of the taxpayer.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Open
Source UUID
TIGTA__Audit__2025-09-16__2025-300-047-1
Report
Recommendation Number
1
Significant Recommendation
No