| Text of Recommendation | The Commissioner, W&I Division, should revise Form 4136 to require the taxpayer to certify that the FTC for off-highway business use is being claimed for equipment or a vehicle that was not registered, or required to be registered, for use on public highways. |
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| Recommendation Number | 4 |
| Recommendation Status | Open |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
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| Linked Report |