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Report File
Date Issued
Submitting OIG
Treasury Inspector General for Tax Administration
Other Participating OIGs
Treasury Inspector General for Tax Administration
Agencies Reviewed/Investigated
Internal Revenue Service
Report Number
2024-400-045
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
2
Questioned Costs
$0
Funds for Better Use
$0

Open Recommendations

This report has 1 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

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.

Treasury Inspector General for Tax Administration

United States