Fiscal Year 2023 Statutory Review of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute
Report Information
Date Issued
August 30, 2023
Report Number
2023-10-049
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
Recommendations
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.