TIGTA has raised concerns that some IRS policies may disproportionately benefit large multinational corporations using foreign trust structures to evade U.S. taxes. The report highlights that these corporations often employ strategies to hide income-producing assets or underreport taxable income. TIGTA identified 23 multinational corporations allegedly engaging in such practices and criticized the IRS for allowing direct contact between these corporations and IRS executives. TIGTA recommended that the IRS review its examination procedures and enhance the involvement of compliance personnel in the appeals process. While the IRS agreed to the first recommendation, it rejected the second. TIGTA emphasized the necessity of compliance personnel’s participation in taxpayer conferences involving large multinationals, stating, “the importance of compliance personnel and Counsel’s involvement in the appeals process” cannot be overstated.