Recommendation 5-1
Issue Interim CAF Numbers: The IRS should issue interim CAF numbers to practitioners believed to
be victims of identity theft. This measure will allow practitioners to continue representing taxpayers during the fraud review process, minimizing disruptions to taxpayer representation.
Recommendation 5-2
Improve Communication: The IRS should enhance communication with affected practitioners and taxpayers. This includes revising its letters to provide clear and timely information about the suspension process and the available options for practitioners.
Recommendation 5-3
Review Policy: The IRS should conduct a comprehensive policy review to explore less disruptive alternatives for preventing fraud while safeguarding taxpayers’ right to the representation of their choice. This review should include input from key stakeholders, including representatives, practitioners, and taxpayer advocacy groups.
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