Improvements Are Needed to Ensure That Employer Shared Responsibility Payments Are Properly Assessed
… Inspector General for Tax Administration Audit $0 $0 The Commissioner, Small Business/Self-Employed Division, should … when they disagree with the proposed ESRP amount.. The Commissioner, Small Business/Self-Employed Division, should … (e.g., the taxpayer does not respond to correspondence after requesting the reconsideration). 11 These ESRP cases …