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The Director, Collection, Small Business/Self-Employed Division, should provide revenue officers with clarification and reinforcement of the IRM 5.11.1.3.3.9 procedures for invalid CDP notices when the notice transaction code is reversed in error.

Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Closed
Source UUID
130e5f1c-3d85-4c82-8815-2abd7dcccc88-7
Recommendation Number
7
Significant Recommendation
No