| Text of Recommendation | Revise the IRM procedures to clarify that copies of notices and other written communications should only be provided to representatives for whom taxpayers have expressly designated the IRS to send them. |
|---|---|
| Recommendation Number | 5 |
| Recommendation Status | Open |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
|---|---|
| Linked Report |