The Commissioner, TE/GE Division, should reemphasize the importance of its examiners following established guidelines and procedures on taxpayer representation rights, including enclosure of Publication 1 in correspondence and discussing rights during the initial taxpayer interview process.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Closed
Source UUID
21ac9090-56ef-42bc-9ada-141b32249a53-2
Recommendation Number
2
Significant Recommendation
No