The Commissioner, LB&I Division, should coordinate with the Commissioner, SB/SE Division, to ensure that adequate transfer pricing training is provided. The LB&I Division should require mandatory transfer pricing specific training for TPP and IBC function employees and managers. The LB&I and SB/SE Divisions should ensure that LB&I (Domestic) and SB/SE Divisions' Examination function employees and managers with potential exposure to transfer pricing issues be adequately trained to identify, refer (as necessary), and work transfer pricing issues appropriately. Detailed training plans should be implemented and include documentation and tracking of all employees' successful completion of the mandatory training.