The Director, Examination, Small Business/Self-Employed Division, should consider the feasibility of adding a Master File indicator to alert the Collection function when a taxpayer was unable to be contacted or located during an examination.

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Date Issued

September 6, 2016

Recommendation number

Status

Closed

The Director, Examination, Small Business/Self-Employed Division, should consider the feasibility of adding a Master File indicator to alert the Collection function when a taxpayer was unable to be contacted or located during an examination.

Report

Examination Collectibility Procedures Need to Be Clarified and Applied Consistently

Significant Recommendation

Questioned Costs

Funds for Better Use

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