| Text of Recommendation | Update the TAS’s IRM 13.1.18, Resolving TAS Cases, to provide a cross-reference to IRM 13.1.16, Receipt and Assignment of TAS Cases, which contains commonly encountered scenarios, explaining what collection activity must be disclosed to taxpayers who jointly filed returns, whether they are married, divorced, or separated and whether or not they have mirrored accounts. |
|---|---|
| Recommendation Number | 3 |
| Recommendation Status | Closed |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
|---|---|
| Linked Report |