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Date Issued
Recommendation number
2
Status
Closed
The Director, Examination, Small Business/Self-Employed (SB/SE) Division, should emphasize the importance of required filing checks in the preliminary determination of whether to pursue an Internal Revenue Code (I.R.C.) section 183 issue and provide tools to assist examiners in documenting their conclusion.
Report
Opportunities Exist to Identify and Examine Individual Taxpayers Who Deduct Potential Hobby Losses to Offset Other Income
Significant Recommendation
No
Questioned Costs
$0
Funds for Better Use
$0