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Improvements Are Needed to Ensure the Health and Safety of Employees at the C-site

The Commissioner, Wage and Investment Division, should take steps to immediately locate and purge Forms 709 associated with the 175,522 taxpayers we identified with one or more Forms 709 filed and stored at the C-site, the taxpayer is deceased five years, and no Form 706 has been filed and processed by the IRS since the taxpayer’s death.