| Text of Recommendation | Update the IRM for Specialty Collection, Offer in Compromise, to provide guidance on disclosure requirements for taxpayers who jointly filed returns; whether they are married, divorced, or separated; and whether or not they have mirrored accounts. |
|---|---|
| Recommendation Number | 1 |
| Recommendation Status | Closed |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
|---|---|
| Linked Report |