The Large Corporate Compliance (LCC) program focuses on noncompliance by using data analytics to identify large corporate taxpayers to audit. For the largest and most complex corporate taxpayers, the IRS has moved toward more risk-based audits and away from its former model of continuous audit. The LCC replaced the Coordinated Industry Case (CIC) program in FY 2019 beginning with tax returns filed on 2017 tax forms. Recent developments Inviting Input on Draft Form for Disclosures by Certain Large Business Taxpayers (02/25/2022) IRS Seeks Comments on Revenue Procedure 94-69 (08/19/2020)
