Once again, I think it is truly possible for the agency to improve its processes.
First of all, they will need an approach that allows them to draw lessons. When a decision changes, it is important to draw lessons, that is, to understand why the decision changed. Is there a way to change the process, from the outset, in order to reduce the number of cases in which taxpayers object?
In my opinion, the most important thing is having such a step at the end of the process. We have to understand why decisions change and how we can improve the process from the outset.