The Deputy Commissioner for Services and Enforcement should develop a Service-wide strategy to incorporate all forms for e-filing. This strategy should include processes and procedures to compile an accurate and comprehensive list of forms not available for e-filing along with prioritization and specific timelines for the continued addition of forms for e-filing.
Develop systemic processes to identify and address potentially noncompliant corporate filers.
IRS rejected this recommendation
Develop processes and procedures to ensure that penalties are consistently assessed against business filers that are noncompliant with e-filing requirements.