LB&I Practice Area Decision Process TemplateA template is used to document decisions made about the disposition of an LCC case when an examination team determines that a deviation from recommended action is necessary.Start of Template - First paragraph:Purpose: The Practice Area Decision Process (PAD) is a tool for use by each practice area, territory and team in reaching a decision regarding the disposition of a Large Corporate Compliance (LCC) taxpayer audit, whenever the team's proposed treatment of a particular taxpayer deviates from the recommended action (decision matrix). The PAD would not be used for decisions regarding prior and subsequent years, delays in starting the exam, such as closing a prior cycle, etc.Second paragraph of templateFactors for Consideration: Some items for consideration by the team are the status and results of prior cycles, including issues considered and resolved in prior cycles, area resources, the significant compliance risk of other returns, estimated resources required to complete the audit, effectiveness of a limited scope audit, reasons for the proposed action, and other factors that should be considered.Third paragraph of templateMembers: The composition of the PAD is a determination made on a case by case basis, but must include: [separate lines for] Territory Manager, Case Manager, Team Coordinator.Other team members may include: [separate lines for] Manager, Specialist Manager, Specialist, OTHERNext paragraph[separate lines for] Taxpayer, MFT, FYENext part of template[space for] Recommended Action (From Decision Matrix):Next part of template[space for] Proposed Action (From Exam Team):Next part of template[space for] Factors:Next part of template[space for] PAD Recommendation:Next part of template[lines for] Team Manager [signature] Territory Manager [signature]End of Form