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Fiscal Year 2023 Statutory Review of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute

Report Information

Date Issued
Report Number
Report Type
Joint Report
Agency Wide
Yes (agency-wide)
Questioned Costs
Funds for Better Use


The Commissioner, Small Business/Self-Employed Division, and the Commissioner, Large Business and International Division, should reaffirm documentation requirements with employees involved in requesting assessment statute of limitations extensions to ensure that taxpayers and/or their representatives are properly advised of their rights as required by IRS internal procedures.