Recurring show cause notices: initiating enforcement authority handles consequential actions, but recurring SCNs issued by jurisdictional tax authority. Authority for consequential actions arising from an enforcement action rests with the authority that initiated the enforcement; however, issuance of recurring SCNs should be made by the jurisdictional tax authority administering the taxpayer because such recurring notices do not require fresh investigation and the jurisdictional authority can access returns and records to determine whether the original grounds persist. Refunds remain an independent process to be granted only by the jurisdictional authority, while considering findings communicated by the investigating authority.