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The Whistleblower Program Helps to Identify Tax Noncompliance; However, Improvements Are Needed to...

The Director, Whistleblower Office, should ensure that any I.R.C. Section 7623(a) claims that are sent to the Subject Matter Experts (SME) are subject to the debriefing requirement in the August 20, 2014, memorandum from the IRS Deputy Commissioner for Services and Enforcement.