Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
4 | No | $0 | $0 | ||
Review each of the three case files to determine whether disciplinary action is warranted for failure to follow proper procedures, resulting in potential violations of taxpayer rights. Additionally, consider these errors when evaluating each employee’s performance in accordance with RRA 98 § 1204(b). | |||||
5 | No | $0 | $0 | ||
The Director, Collection Policy, SB/SE Division, should remind revenue officers of their obligation to comply with I.R.C. § 6103, ensuring that they follow the proper Oral Disclosure Consent procedures to prevent unauthorized disclosure of taxpayer return information and avoid any potential violation of a taxpayer’s rights under I.R.C. § 6103. |