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The IRS Faces Challenges to Address Tax Avoidance Strategies of Large Multinational Corporations

Report Information

Date Issued
Report Number
2024-400-045
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, LB&I Division, should review the Division’s examination procedures to determine whether changes are needed in support of effective tax administration for large complex taxpayers e.g., large multinational corporations. This should include, but not be limited to, the use of the Economic Substance Doctrine, Principles of Collaboration, and the CAP program.

The Chief, IRS Independent Office of Appeals, should update policies to require inviting compliance personnel and Counsel to the taxpayer conferences for those cases involving large multinational corporations.