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Automated Underreporter Program Tax Assessments Have Increased Significantly; However,...

The Director, Exam/AUR Policy, Small Business/Self-Employed Division, should ensure consistency in waiving accuracy-related penalties in the AUR Program. This may include, but is not limited to, requiring AUR Program examiners to document on a lead sheet the specific reasons for waiving penalties, managerial review of the nonassertion of penalties, developing and implementing training for first-line managers and their examiners, and revising quality reviews to evaluate whether AUR Program examiners are only waiving accuracy-related penalties in accordance with applicable policies and procedures.