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Fiscal Year 2018 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When...

The Deputy Commissioner for Services and Enforcement should work with the Office of Appeals and the Large Business and International, Small Business/Self-Employed, and Tax Exempt and Government Entities Divisions to ensure that management or other authorized officials verify that notification was provided to all taxpayers and authorized representatives, for both joint and other returns, and that notice has been properly documented in the case activity record in accordance with Internal Revenue Manual 25.6.22.3.