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Date Issued
Recommendation number
3
Status
Closed
The Commissioner, Large Business and International (LB&I) Division, should evaluate the information reported on Form 8854 and determine what data fields should be added to the expatriate database to ensure tax compliance of taxpayers who expatriate, e.g., Form 8854, Part IV, Section B, Property Owned on Date of Expatriation.
Report
More Enforcement and a Centralized Compliance Effort Are Required for Expatriation Provisions
Significant Recommendation
No
Questioned Costs
$0
Funds for Better Use
$0