| Text of Recommendation | Update the Office of Appeals IRM to provide guidance on what collection activity must be disclosed and what collection activity must not be disclosed to taxpayers who jointly filed returns, whether they are married, divorced, or separated and whether or not they have mirrored accounts. |
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| Recommendation Number | 1 |
| Recommendation Status | Open |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
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| Linked Report |