The IRS Faces Challenges to Address Tax Avoidance Strategies of Large Multinational Corporations

Submitting OIG:

Date Issued:

Monday, August 26, 2024

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2024-400-045

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
2024400045fr.pdf	2.43 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1	Open	No
The Commissioner, LB&I Division, should review the Division’s examination procedures to determine whether changes are needed in support of effective tax administration for large complex taxpayers e.g., large multinational corporations. This should include, but not be limited to, the use of the Economic Substance Doctrine, Principles of Collaboration, and the CAP program.