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Additional Improvements Are Needed to Measure the Success and Productivity of the Partnership Audit...

The Commissioner, LB&I Division, and the Commissioner, SB/SE Division, should coordinate with the Director, Office of Research, Analysis and Statistics (RAS), to develop a strategy to measure the success and productivity of all partnership audits [both Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and non-TEFRA). This may include, but is not limited to the amount of the audit adjustments and the taxes assessed (or refunds issued) for the partners.