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Date Issued
Recommendation number
7
Status
Closed
The Commissioner, Large Business and International Division, should review the 1,569 withholding agents the IRS identified that did not file Form 1042-S and take the actions necessary to address their noncompliance with the reporting requirement, including assessing failure to file penalties when appropriate.
Report
Continued Efforts Are Needed to Address Billions of Dollars in Reporting and Payment Discrepancies Relating to Tax Withheld From Foreign Persons
Significant Recommendation
No
Additional information
Recommendation rejected by IRS
Questioned Costs
$0
Funds for Better Use
$0