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Fiscal Year 2020 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records...

The Chiefs, Criminal Investigation, and Appeals; the Commissioners, Large Business and International, Small Business/Self-Employed, Tax Exempt and Government Entities, and Wage and Investment Divisions; and the National Taxpayer Advocate should ensure that the RRA 98 Sections 1204(b) and 1204(c) instances of noncompliance are discussed with the responsible employees and managers to ensure that they understand the retention standard and quarterly certification requirements.