The IRS Has Yet to Develop a Successful Strategy for Examining Large Partnership Returns

Date Issued

Wednesday, March 18, 2026

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2026-308-011

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Commissioner, LB&I Division, should ensure that future initiatives involving complex tax returns do not duplicate steps in the compliance risk analysis process and consider the statute of limitations to allow examiners sufficient time to review and take appropriate compliance actions.
2	No	$0	$0
The Commissioner, LB&I Division, should develop procedures to ensure that all large partnership returns filed throughout the year are considered for risk assessment by the LPC Program.