Which of the following is NOT a typical post-inspection action?

• A. Issue corrective action plans, schedule follow-up reviews, update taxpayer records, and close or escalate the case as appropriate
• B. Update taxpayer records
• C. Schedule follow-up reviews
• D. Publish findings publicly

Answer: (D)

Post-inspection actions center on finishing the case with the taxpayer and ensuring ongoing compliance, not on public disclosure. After an inspection, the typical steps are to update the taxpayer’s records to reflect the findings, issue a corrective action plan that outlines the required steps and timelines, and schedule follow-up reviews to verify that actions have been completed. The case is then closed or escalated if further enforcement is needed. Publishing findings publicly isn’t a standard part of this process because it involves sharing detailed, potentially sensitive taxpayer information outside the confidential case file, which runs up against privacy and confidentiality norms. While agencies may release aggregated or policy-level information, per-case findings are usually kept internal unless specific policy or legal exceptions apply.