Improvements Are Needed to Ensure Adequate Consideration of the Pickup of Prior and/or Subsequent Returns During Field Examinations
… on when field examiners should conduct a more detailed comparative analysis for individual nonbusiness returns and … Page 4 year(s) are later selected for an examination after the primary return examination is closed, the taxpayer … that the prior and/or subsequent years would not be added to the Examination Return Control System without the …