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Billions of Dollars of Potentially Erroneous Carryforward Claims Are Still Not Being Addressed

The Commissioner, Large Business and International Division, should ensure that criteria is added to the Research Credit selection risk tool to identify high-risk carryforward Research Credit discrepancy claims on returns selected for examination and determine if the carryforward claims taken by the taxpayers are accurate. Based on the results of examining these returns, determine if examination criteria should be expanded to include other carryforward claims with discrepancies.