Text of Recommendation | The Commissioner, Small Business/Self-Employed Division, and the Commissioner, Large Business and International Division, should reaffirm documentation requirements with employees involved in requesting assessment statute of limitations extensions to ensure that taxpayers and/or their representatives are properly advised of their rights as required by IRS internal procedures. |
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Recommendation Number | 1 |
Recommendation Status | Closed |
Significant Recommendation | No |
Submitting OIG | |
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Linked Report |