The Commissioner, Small Business/Self-Employed Division, should review the 10,827 unpostable DOD records TIGTA identified and ensure that actions are taken to resolve the unpostable condition to set or update the Combat Zone Indicator on the individual's tax account. For those individuals who the IRS determines are currently serving in a combat zone, the IRS should immediately cease any collection activities being taken and abate all penalties and interest that were assessed incorrectly because the IRS did not work the mismatched DOD records timely.