Improvements to the Correspondence Examination Process May Increase Taxpayer Compliance and Collection Potential

The Commissioner, Small Business/Self-Employed Division, should change the subsequent return process to address only subsequent year returns in which the taxpayer did not respond to the Initial Contact Letters for the current examination.

The Commssioner, Small Business/Self-Employed Division should provide a reminder to ensure that tax examiners and managers are following processes for subsequent year returns during the correspondence examination process.