"By not expanding the matching program, information return reporting leads to mismatches and unnecessary notices ... [The authors] have been unable to determine whether any of these types of penalties have been assessed, although based on the [Taxpayer Advocate Service], it appears that none have as of yet.... This is of particular concern to ALEs because efforts that must be taken to either correct or confirm that correct information was submitted to the IRS are costly and time-consuming."  MORE >>