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Ikoro Collective Condemns Attempt To Disrupt Voter Registration; Calls For Three Months Extension By INEC

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Voters Cards

The Ikọrọ Collective, a social justice, equity and fairness advocacy group, has strongly condemned attempts by some people to harass and intimidate individuals who had trooped out to register to vote in the 2023 general elections.

In the last few days, the media have been awash with reports of violent attempts by some citizens to deny others of their right to register in the ongoing continuous voter registration being conducted by the Independent National Electoral Commission (INEC).

In a statement jointly signed by Chief Kanayo Esinulo and Dr. Tony Onyima, the group lamented that these “sad and unfortunate incidents are more pronounced in Lagos State, which hitherto has had a reputation of being very accommodating for all residents irrespective of tribe, political divide or religion”.

The statement described such attempts as “threat to the fragile peace and co-existence in Nigeria”; more so when the intimidation is directed at a particular ethnic group”.

Representative democracy, the group said, “thrives when the citizens participate actively in the political and electoral processes. Registration to vote is one of these processes. It’s, therefore, shocking and irresponsible for some people to seek to disrupt this all important exercise”.

The group said “it’s highly disappointed at the silence of notable politicians and community leaders over this unpatriotic and nefarious activity”.

“We call on Governor Babajide Sanwo-Olu and Lagos State Commissioner of Police to fish out these unpatriotic elements and make them to face the law before the matter snowballs into a breakdown of law and order”, the statement added.

It will be recalled that during the 2019 election similar disruptions occurred when violence was visited on polling booths in areas of the state known to harbour predominantly non-indigenous population.

Voters were brutalised, stopped from accessing polling units and their ballots destroyed for those who had succeeded in voting. Since then, neither INEC nor Police have issued any statement on the sad incident.

Meanwhile, the group has called on the Independent National Electoral Commission (INEC) to extend the deadline for voter registration by three months.

“The online portal should immediately be reopened for 90 days while the physical registration should be extended by three months from June 30. According to the group, the extension has become compelling because of a surge in the number of Nigerians who are willing to exercise their civic duty next year and the disruption in registration in Lagos and other parts of the country.

“To demonstrate its neutrality, INEC should in addition, channel additional resources to the exercise”, the statement concluded.

Tinubu: Northern Politicians Leave APC In Droves To PDP

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Bola Ahmed Tinubu

By Uche Mbah

The dust of the Asiwaju Bola Ahmed Tinubu nomination as the All Progressives Congress, APC, flag bearer for the 2023 Presidential elections is yet to settle.

While he is being embraced by Southern Politicians, including those he defeated to pick the ticket, his Party, the  APC is losing a number of its high profile members to the opposition Peoples Democratic Patty, PDP.

Tinubu won the nomination on the strength of South west and Northern votes, with only ten votes from the whole South east geopolitical zone, a Zone he ignored to visit while he was  wooing delegates.

Ebonyi delegates voted for their Governor, Dave Umahi while most South east votes went to Senate President Ahmed Lawan and Vice President Yemi Osinbajo.

Analysts point out that the North is likely to vote en masse for their own, PDP’s Atiku Abubakar, and predicted mass decamping from the rulling party.

Those who remain are expected to work against the party in the general elections as they did to former president Goodluck Jonathan.

At the last count, eight Northern APC members have decamped to PDP, just days after the APC Primaries.

*Roll call: Abdullahi Zimbo, Member representing Dandi and Arewa in the House of Reps

*Sa’id Usman Dankangari, former Governor of Kebbi State

* Bello Yakubu Bilisco, Member representing Kalgo and Bunza in the House of Reps

Muhammad Buhari.

Kebbi State House of Assembly Deputy Speaker

*Yahaya Abdullahi, current Senate Leader

*Member representing Gwandu in the Hiuse of Reps, Habbib Labbo

*Mohammed Umar Jegga, representing Jega in House of Reps and a member from Arewa Local Government of Kebbi state.

Atiku is expected to pick a running mate from the South-south or South-east.

With Tinubu as the Presidential candidate of the APC, the South-west is out of it.

“I Want No Excuses, Prosecute Amaechi”, Wike Tells Rivers Attorney General & Commissioner For Justice

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By Adesina Soyooye

For the immediate past Minister for Transportation, Chibuike Amaechi, these are not good days.

Fresh from losing the Presidential ticket of the All Progressives Congress, APC, to Asiwaju Bola Tinubu,  Amaechi is facing a battle to save his name, integrity and reputation in his home State, Rivers State. He has been accused of defrauding the Rivers State Government and, is facing criminal allegations.

The Rivers State Governor, Nyesom Wike, Amaechi’s successor, has ordered for his prosecution. Amaechi is to answer questions, in Court,  on how  a whopping sum of 50million US Dollars belonging to the Rivers State Government, was deposited into the account of a private company, Sahara Energy, instead of a Government account.

Sahara Energy is owned by Tonye Cole, the Rivers State APC Governorship candidate. Wike alleges that Cole is Amaechi’s business partner. So, to be prosecuted along with Amaechi are Cole and Sahara Energy.

Wike had, on becoming the Governor of Rivers State, set up a Judicial Panel of Inquiry to investigate what happened to the proceeds from some assets of Rivers State sold under the Amaechi Government.  The  assets include Power Turbines and the Olympia Hotel.

Wike alleged that the proceeds  from the sold assets were not lodged in any Government account as was confirmed by the Panel. Instead, he disclosed, the monetary proceeds were lodged into the accounts of Sahara Energy.

Wike said his Government  invited Cole a number of times to come and explain, just in case he had a contract with the Government, because the Government saw none. But he said Cole shunned the invitations.

Instead, Amaechi went to Court to stop the implementation of the findings of the Panel.

A couple of weeks ago, the Supreme Court ruled that Amaechi cannot wish away the findings of the Panel. That ruling cleared the way for the Rivers State Government to prosecute Amaechi and Co.

In the aftermath of the ruling, Wike said he would consult with Stakeholders whether to prosecute Amaechi or not. Apparently he got a positive answer. Prosecute.

On Friday, June 10 while swearing-in three new Commissioners, who included the Attorney General and Commissioner for Justice, Professor Zaccheaus Adangor, Wike orderd him to go ahead with the prosecution of Amaechi, Cole and Sahara Energy.

Wike: “Attorney General, you’re at a critical period where people want to know what the State is going to do with the Judiciary Panel of Inquiry after the Supreme Court judgement on it.

“Luckily, you came at the right time when we have preferred criminal charges against the former governor (Amaechi), Sahara Energy, Tonye Cole and the rest of them.

“So, you are coming at the right time to take over the matter and to make sure it is prosecuted diligently. I don’t want to hear excuses. Let the people see what happened to our money.

“The world will see how $50 million from our account was moved to a company without nothing to show whether there was a business.”

Said a high profile Rivers indigenes: “It is the law of  karma. What goes round comes round. That was how Amaechi put his mentor, a former Governor of Rivers State, Dr Peter Odili, in the dock.”

Amaechi, aside from being a two-time Governor of Rivers State was, before then, a two-time Speaker of the House of Assembly during the Odili administration.

The Igbo PVC Ordeal In Lagos: Speak, Igbo Leaders Speak

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Comfort Obi

By Comfort Obi

Just so I don’t jump the gun, I have simple questions which answers I urgently seek.

Has the Igbo leadership heard of and/or watched the viral video of the humiliation of the  Igbo  who do their businesses at Alaba International Market Lagos? And, if so, do  the Igbo still have leaders?  You know, Governors, Ohanaeze Ndigbo, respected Traditional Rulers, real Religious Leaders?  – not those who see visions everyday and perform “miracles” every second.

If they do, as I sincerely believe, such people should speak up now. If they don’t, there is no other conclusion to reach than to say they play to the gallery when they talk about the marginalization of the Igbo, the unfairness and the injustices meted out against the Igbo. It means they just talk for the fun of it.

It is not that this is the first time the Igbo will  be humiliated, and/or discriminated against in Lagos, but what happened on Thursday to the Alaba International Market Traders stinks to high heavens. It is scandalous. It is an unprovoked attack against a people.

I have never been to that market before in my over 20 years in Lagos. But its reputation precedes it. It is the melting point of all electronics in Nigeria and, I understand, West Africa. Any electronic  one does not find in Alaba, one should forget it. The traders there, “big boys and girls”, make an obscene amount of money every day. The money they make helps to keep the Lagos State economy running.  They are responsible citizens.

I understand that they are mostly Igbo. Hard working, they don’t know about sit-at-home orders which would, definitely, affect the economy of Lagos just as it has grounded, almost, the economy of the South-east where they are from. Even if they wanted to observe it, they will not be allowed to.

The Lagos State Government would probably, and rightly tell  them: “Close your shops and lose it.” They don’t want to lose their shops. They have invested so much in those shops, in their businesses, just as they have invested in the economy of Lagos State. So from Monday through Saturday, they are in their shops, hustling, contributing  to the economy of Lagos.

But on Thursday, they decided to answer to the patriotic calls by the Nigerian Government. They decided to deepen democracy in their fatherland. They decided to hearken to the voices of Government and the Independent National Electoral Commission, INEC. And what were the voices telling them.

Simple. Perform your civic duties. Go to the INEC registration centres, register, get your PVCs and take part in electing, and so deciding, who takes charge of your country.

Excited, the leadership of the market decided to make a big sacrifice – for fatherland. To do that, they needed to shut-down the market. They chose Thursday to do so.

In a notice, widely spread, the leadership said the market will be shut down on Thursday to enable traders register and get their PVCs.

Apparently one Registration Centre was either close-by or, they arranged with INEC for one.

But it was not to be.

As they assembled in their hundreds for the exercise, thugs invaded the venue. Their mission: to stop them from the exercise. The aim: to stop them from owning PVCs. The result: to stop them from exercising their rights to vote. The fear: that, being mostly Igbo, they could vote for Peter Obi of the Labour Party, the only serious candidate of Igbo extraction running for the office of the President in 2023.

So, the thugs pounced on innocent people who left their businesses to perform their civic duties. They chased them away with clubs and bottles and every other weapon they could lay their hands on. A number of the traders were hurt.

In the viral video where the traders told their sad story, at least, two of them were seen bleeding. One could seen the confusion and helplessness just looking at the faces of the traders. It was like: Are we really Southerners? Are we Nigerians? What have we done wrong? Worse, there has been no “pim” from and/or by anybody. The Police. Lagos State Government. Igbo Leaders.

So, the questions again: Where are Igbo leaders? Where are the five South-east Governors? Why are they suddenly deaf and dumb? Who is the Chairman  of the South-east Governors Forum?

Let’s swap places.

Can you imagine the Governor of Ondo State, the tough-talking and courageous Rotimi Akeredolu, keeping quiet if the Yoruba were treated this badly or discriminated against anywhere? “Who born monkey?”

He could have, since, issued a strongly worded statement condemning it. He could have called the Governor of whichever State, and complained, strongly. Which South-east Governor has placed a call to Lagos State Governor, Babajide Sanwo-Olu, and complained about the brazen assault launched on these traders because they wanted to perform their civic responsibility?

Or, can anybody imagine a Pa Ayo Adebanjo keeping quiet if it had happened to the Yoruba anywhere?

Where are even the Igbo leaders in Lagos? Where are the many who answer Eze Igbo in Lagos? Is it just for mouth?

This other day when Sanwo-Olu banned Okada in some parts of Lagos, and closed down a market known to be, almost, the exclusive of Northerners in Lagos,  former Governor of Kano State, now the Presidential candidate of the New Nigeria Peoples Party, NNPC, Dr Rabiu Kwankwaso, stormed Lagos to listen to his people. Thereafter, between him, Kano State Governor, Dr Abdullahi Ganduje, and Sanwo-Olu, they sorted it out. The order for the closure of the market has since been rescinded. The market remains open. That’s how it works.

For the records, this is not the first time the Igbo have been treated as this badly in Lagos. During the 2019 Presidential election, the votes cast where there is a high population of the Igbo were rendered useless. In the Okota area, the Ballot Boxes into which votes had been cast already, were “assembled” and set on fire – in broad day light. Why? The suspicion that may be they voted for an Atiku/Obi ticket! Till date, nothing has happened. No arrests. No prosecution. Just nothing. It is like: “You don’t matter. What can you do?”

For the records, the disruption of the Voters Registration Exercise on Thursday which prevented the Alaba International Market Traders to perform their civic responsibility is a crime against the Nigerian State. And, it is a corruption of the Electoral system. And it amounts to a rigging of the 2023 elections even before a single vote has been cast. When votes to be cast in an election are deliberately suppressed, it is rigging. It is the worst form of rigging.

This discrimination against the Igbo needs to stop. They are no orphans. They are from somewhere. They are Southerners as well. And they are Nigerians!


Obi is the Editor-in-Chief/CEO of The Source (Magazine), https://thesourceng.com.  Email: [email protected][email protected]

2023 Elections: INEC Gives Marching Order To Candidates

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By Ayodele Oni

While some Political Parties that had held national convention to pick Presidential candidates are still celebrating, the Independent National Electoral Commission (INEC) has given them a marching order as regards deadline to submit names of their running mates.

INEC announced that registered political parties that are ready to participate in 2023 General Elections should submit the list of candidates for the offices of President, Vice President, Senate, and the House of Representatives by June 17.

INEC Chairman, Mahmood Yakubu, disclosed this while providing updates on the Commission’s activities in Abuja.

This is coming as virtually all the affected political parties and their Presidential candidates are still consulting on the issue of running mates.

Aside this, some parties are yet to conclude their primaries to pick candidates for the Senate, House of Representatives and State Houses of Assembly.

INEC chairman declared that: “I wish to reassure Nigerians that the Commission remains committed to ensuring that all citizens who wish to register are given the opportunity to do so.

“This is one of the reasons why this meeting has been convened. Already, some of the Resident Electoral Commissioners have requested more voter registration machines to ease the congestion.

“The Commission will deploy additional machines to areas of need immediately. Thereafter, the Commission will meet to review the progress of the exercise and take further decisions.

“We will always respond positively to the needs of Nigerians and therefore appeal to all citizens to be patient with the Commission as we strive to serve them better.

“We appreciate the desire of Nigerians to register as voters. Let me reassure all eligible registrants that no one will be left out.

“Turning to the nomination of candidates by political parties for the 2023 General Election, all primaries end today Thursday 9th June 2022.

“For the next one week from 10th June 2022, all political parties are required to submit their list of candidates for national elections — Presidential/Vice Presidential, Senatorial, and the House of Representatives) latest by Friday 17th June 2022.”

Mr Yakubu added that political parties are also expected to submit the names of Governorship candidates and their running mates between July 1 and 15.

“For state elections (Governorship/Deputy Governorship and State Houses of Assembly), the list of candidates shall be uploaded from 1st to 15th July 2022 as already provided in the timetable and schedule of activities for the 2023 general election already released by the Commission.

“All Political Parties are required to upload the details of their candidates for each constituency to the INEC Candidate Nomination Portal (ICNP).

“To achieve this objective, four officials recommended by each of the 18 political parties were trained on the procedure for uploading the nomination forms to the dedicated web portal.

“Confidential Access Codes to the portal have already been given to each Political Party to facilitate the uploading of its nominations.

“For emphasis, the commission wishes to remind political parties that only the names of candidates that emerged from democratic primaries as provided by Section 84 of the Electoral Act 2022 shall be submitted to the Commission.

“Similarly, the list of all presidential and governorship candidates must be accompanied by the names of their running mates — presidential and deputy governorship candidates — without which the nomination is invalid. All nominations must be uploaded to the portal on or before the deadlines.”

Buhari Names Uzodinma, Others Council Members Of E-Government

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Buhari e-Economy

President Muhammadu Buhari Friday appointed the Imo State Governor, Senator Hope Uzodinma, into the Presidential Council on E-Government and Digital Economy.

Uzodinma, along with 26 other Nigerians will, henceforth, fashion out ways in which digital technologies will be employed to transform every sector of the country’s economy.

At the inauguration of the Council, President Buhari said the choice of Uzodinma and others was arrived at after “a painstaking and thorough process.”

He told Uzodinma to ensure that he works hard to justify the confidence the nation has reposed on him.

He said the Imo State Governor will be working alongside five other governors,  ministers and members of the private sector to realize the federal government’s goals in E-Government and Digital Economy.

He tasked Uzodinma and the other members to consider their appointment as a national assignment that requires utmost dedication.

While announcing that the Minister of Communication and Digital Economy, Prof Isa Ali Pantami will chair the Council on his behalf, President Buhari expressed satisfaction with the progress Nigeria has made in digital technologies.

According to him, apart from the fact that the information and communication technology sector recorded a quantum leap in 2020, its growth rate was instrumental in supporting Nigeria’s exit from recession after the Covid-19 pandemic.

The President was also happy that the country’s progress in e-governance has been noted by the international community, resulting to the appointment of Prof Pantami as the Chairman of the 2022 Forum of the highly regarded World Summit of the Information Society.

2023: “I Have The Power To Hire And Fire” Law Firm’s Boss Tells Staff: No PVC, No Salary

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Voters Cards

By Adesina Soyooye

The quest for a proper and fit Nigerian to take over the affairs of Nigeria after President Muhammadu Buhari is taking an interesting dimension everyday.

Nigerians are spoiling to take that decision out of the hands of regular politicians. They want to have a say.

Aside from the unprecedented interest taken by Nigerian youths, other individuals have also thrown their hats into the ring to make a difference.

An Awka Anambra State  based Law Firm, Antonio Lex Firma, has added another twist to it. It has introduced a policy in its monthly salary payment to staff.

Any staff without a PVC is not entitled to his/her salary.  The instruction is: No PVC, no Salary.

The Principal Partner of the Law  Firm, A.K. Agbasiere, is serious, and does not care what anybody thinks. He says the firm is his, and he has the powers to hire and fire.

To make it easier for staff, and just so none of them gives an excuse, he has given them two days of no work.

In an internal memo signed by the Secretary to the Firm,  Nkechi Duru, he gave them June 9 and June 10 as work free days to enable them get their PVCs.

The memo reads:

“I am directed by the Principal Partner of Antonio Lex Firma Barr.A.K Agbasiere (KSJI) to inform all the Staff of the firm and the domestic Staff that 9th and 10th of June, 2022 will be Work Free (sic) day,”

“This is to enable all the staff to go and register and get their PVC. Consequently, anyone without PVC will henceforth not receive Salary.”

By his action, Agbasiere does not think he has violated anybody’s right   He defends, in an interview with the Gazette:

“I have the right to hire and fire because it is my law firm

You are obligated to perform the civic duty, otherwise you show yourself as unpatriotic and irresponsible and it can be a ground for administrative punishment.”

2023: Jubilations as Obi Receives Certificate Of Return From INEC

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Peter Obi Receives Certificate of Return

By Uche Mbah

The Presidential Candidate of the Labour Party, Peter Gregory Obi, has received his Certificate of Return from the Independent National Electoral Commission, INEC, for the 2023 Presidential Election.

This has put paid to the speculation that there are two Presidential candidates for the party.

The Certificate of Return was handed over to Obi on Friday by the Electoral umpire.

This is part of a tweet posted to the party’s Twitter page, @NgLabour,  Thursday.

“Mr. Peter Obi Receives Labour Party Certificate of Returns as its Presidential Candidate for 2023 presidential elections. Congratulations!!”

The party had earlier tweeted the arrival of Obi at its National Office, Abuja, for the collection of the certificate of return.

“Dr. Peter Obi arrives Labour Party National Office Abuja to receive his Presidential Certificate of Returns as Labour Party Presidential Candidate. Stay tuned..”the party said.

Obi shocked not a few people when he decamped from the Peoples Democratic Party, PDP  to the Labour Party. Since then, tha almost dead LP has come alive, and Nigerian youths especially, in their millions are not only yearning for Obi, they are mobilising for him.

2023: Tinubu Will Give Atiku The “Tofa Treatment” In Adamawa – Babachir Lawal

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Babachir Lawal

By Adesina Soyooye

If the former Secretary to the Government of the Federation, SGF, Babachir Lawal, is to be believed, a repeat of the June 12, 1993 Presidential election result awaits the Peoples Democratic Party’s Candidate, Atiku Abubakar in the upcoming Presidential election in 2023. Lawal is sure that Atiku will get the Bashir Tofa treatment.

In 1993, Tofa, the Presidential candidate of the   National Party of Nigeria, NPN, was beaten in his own Kano State by Chief MKO Abiola of the Social Democratic Party, SDP. It was an unprecedented defeat.

Speaking in an interview with Channels Television, Lawal said the same treatment awaits Atiku in his home State, Adamawa. He said Asiwaju Bola Tinubu, from Lagos, the candidate of the All Progressives Congress, APC, will defeat Atiku in Adamawa.

Both Lawal and Atiku hail from Adamawa State. The State is a PDP State.

Insisting Atiku is, politically, no match for Tinubu, Lawal said Atiku had lost the State as a Presidential candidate to former President Goodluck Jonathan and the incumbent President Muhammadu Buhari.

Lawal: “We are there, and we are the ones from Adamawa who will deliver Bola Tinubu in the same way that we delivered Buhari while Atiku was contesting; in the same way, Adamawa delivered Goodluck Jonathan while Atiku was contesting, so it is not a new thing.

“We have our tentacles all over the state; it is our state, and we know our tendencies. Bola Tinubu will win Adamawa state.

“Whether he makes it or not, only God knows, but we will work towards it and we believe that we have the instruments, we have the resources – both material and intellectual – to deliver Bola Tinubu as the President.

“Tinubu is a very good man. He is a very kind man, and you need to hear from some of the people he has helped, so many all over the country.

“He has sponsored people in Taraba, in Adamawa, in Gombe; he is somebody that has been helpful to almost every politician across the country.”

Lawal is a staunch Tinubu loyalist and supporter. He was one of those who personally went to purchase  Tinubu’s Presidential Expression of Interest and Nomination forms. He was also, personally, present to submit the completed forms.

However, last week, he had dismissed Tinubu’s claims of installing President Muhammadu Buhari in 2015 as “bullshit”, adding that such bragging make it difficult to trust the Yoruba in politics.

In the same Channels interview, Lawal also warned Tinubu against a Muslim-Muslim ticket, saying it is a recipe for failure as Christian Northerners will never vote for such ticket.

Lawal is a Christian, but said he is not interested in being Tinubu’s running mate.

For the records, he has not been offered.

FIRS Goes After Companies, Individuals In Renewed Tax Drive

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By James Orji

Starting from next month the Federal Inland Revenue Service, FIRS the agency responsible for collecting tax for the federal government says it will embark on a major tax drive to collect tax arrears from individuals and companies owing the federal government.

In January, Johannes Oluwatobi Wojuola, the special assistant on media and communication to the chairman of FIRS, Mamman Nami said the agency collected N6.4 trillion in the year ending December 2021.

He said, “The FIRS, in the year 2021 collected a total of N6.405 trillion in both oil (N2.008 trillion) and non-oil (N4.396 trillion) revenues as against a target of N6.401 trillion,” Nami said.

”Companies Income Tax amounted to N1.896 trillion; Petroleum Profits Tax amounted to N2 trillion; Value Added Tax amounted to N2.07 trillion; Electronic Money Transfer Levy amounted to N114 billion; Earmarked Taxes amounted to N208.8 billion; among others.

“Non-oil sector contributed 69 percent of the total collection in the year, while oil sector’s contribution was 31 percent of the total collection.

“The Service issued certificates for the sum of N147.8 billion tax credit to private investors and NNPC for road infrastructure under the Road Infrastructure Development Refurbishment Investment Tax Credit Scheme created by Executive Order No. 007 of 2019.”

Within the same year, the agency said close to N18 billion are owed by companies transacting business in the country through tax evasion.

The belief is that more revenue could still be collected to fund the government budget if the tax net is expanded to bring in more Nigerians and businesses who are eligible to pay tax.

The prevailing situation, the FIRS said is no longer palatable, and is now poised to embark on a nationwide Value Added Tax, VAT and Withholding Tax, WHT compliance exercise from July, 2022.

This information is contained in a public notice announcing the compliance monitoring exercise, and signed by the FIRS Executive Chairman, Muhammad Nami.

The exercise is also coming on the heels of an earlier notice by the Service to commence the enforcement and recovery of unremitted tax deductions owed the Federation by some States and Local Governments.

The agency said, the VAT and Withholding Tax Compliance Monitoring exercise will involve teams of FIRS officers visiting selected taxpayers and taxable persons to review their VAT and Withholding Tax records.

FIRS said in the Notice that, “The Federal Inland Revenue Service (FIRS) shall embark on a nationwide VAT and WHT compliance monitoring exercise with effect from July 1, 2022.

“As a result, teams of officers from the Service shall visit selected taxpayers, taxable persons (including companies, NGOs or MDAs) to review their VAT and WHT records.

“All taxable persons or tax agents who have made deductions of VAT or WHT on behalf of the Service are required to immediately remit all such deductions to the FIRS within two weeks of this publication.

The exercise will cover 2016 to 2020 accounting years for taxable persons whose records have been audited by the Service up to 2015 accounting year, the agency said.