More Documentation Needed to Assess Penalty Waivers, TIGTA Says
Tax Notes Today
Jean Pawlow said budget cuts at the IRS may be responsible for the lapses in case documentation cited in a recent report. "The caseload is increasing as they're losing their key people. They're trying to do more with less,” Ms. Pawlow noted of the agency, adding she hopes the report "doesn't cause more harm than good by adding additional delays to the process or by making it more likely that taxpayers are punished in situations in which they don't need to be punished."