| Text of Recommendation | The Director of Collection Policy, SB/SE Division, should issue a reminder to Collection employees to consider referring Ghost Employer cases to Examination for potential civil fraud penalties as outlined in IRM 25.1.6.2(3) when working future Ghost Employer cases. |
|---|---|
| Recommendation Number | 4 |
| Recommendation Status | Open |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
|---|---|
| Linked Report |