Backup Withholding Noncompliance and Underreported Employment Taxes Continue to Contribute Billions of Dollars to the Tax Gap

The Deputy Commissioner for Services and Enforcement should develop processes and procedures to identify and address the reporting of income on information returns using a decedent TIN.

The Deputy Commissioner for Services and Enforcement should conduct an analysis (i.e., similar to the one performed for TY 2017) of additional worked discrepancy cases to determine if the repeater indicator should be used as another characteristic to prioritize IRS-CAWR discrepancy cases with the highest potential tax assessment within each case type.