| Text of Recommendation | The Commissioner, SB/SE Division, should ensure that Employment Tax examination managers are verifying that all required and applicable documentation is included in the IMS case file prior to case closure, such as by completing a Manager’s Quality Checklist. |
|---|---|
| Recommendation Number | 5 |
| Recommendation Status | Open |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
|---|---|
| Linked Report |