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Breadcrumb

Review of the Corporate Alternative Minimum Tax Implementation Identified Weaknesses in the Pre-Rulemaking Process

Report Information

Date Issued
Report Number
2024-308-036
Report Type
Audit
Special Emphasis
Inflation Reduction Act
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 IRS Office of Chief Counsel should provide for a written process that will track all comment letters submitted prior to the issuance of an NPRM or other guidance to facilitate consideration of those comments by the Chief Counsel drafting team assigned to the project.