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Additional Controls Are Needed to Help Ensure Nonresident Alien Individual Property Owners Comply...

The Director, Large Business and International Division, Withholding and International Individual Compliance Practices, should request that a revision be made to Form 1040NR to enable nonresident aliens to make an election under I.R.C. ยง 871(d) and revise processing procedures to ensure that the IRS records the election.