The Small Business/Self-Employed Division's Director, Collection Inventory Delivery and Selection, should work with the Director, Corporate Data in Information Technology Applications Development to develop and implement additional controls and procedures, such as defining expected record counts and documenting results, to ensure that programming revisions are adequately implemented and effective to properly identify delinquent taxpayers with and without extensions of time to file. In addition, ensure that identified anomalies are researched until resolved and that the details regarding the anomalies and the actions taken to resolve them are documented.