The Chief, IRS Independent Office of Appeals, should establish procedures requiring hearing officers to compare the posting date of the CDP hearing transaction code with the actual date of the taxpayer’s written request for a CDP hearing. This will assist the hearing officers comply with Recommendation 1.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Closed
Source UUID
TIGTA__Audit__2025-09-18__2025-300-051-2
Recommendation Number
2
Significant Recommendation
No