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Date Issued
Recommendation number
1
Status
Closed
The Commissioner, Large Business and International Division, should request that Submission Processing sites strengthen controls to ensure that the Code and Edit function corresponds with partnerships when there are no Forms 8805 attached to Form 8804 reporting Effectively Connected Taxable Income (ECTI) and withholding amounts or in the Project 1446 database.
Report
Withholding Compliance Efforts for Partnerships With Foreign Partners Can Be Improved
Significant Recommendation
No
Questioned Costs
$0
Funds for Better Use
$0