Nov. 3, 2017 Eleven compliance campaigns The IRS Large Business and International division has announced the identification and selection of 11 additional compliance campaigns. LB&I had announced on Jan. 31, 2017, the rollout of its first 13 campaigns to be implemented. LB&I continues to move toward issue-based examinations and a compliance campaign process in which the organization decides which compliance issues that present risk require a response in the form of one or multiple treatment streams to achieve compliance objectives. This approach makes use of IRS knowledge and deploys the right resources to address those issues. The campaigns are the culmination of an extensive effort to redefine large business compliance work and build a supportive infrastructure inside LB&I. Campaign development requires strategic planning and deployment of resources, training and tools, metrics and feedback. LB&I is investing the time and resources necessary to build well-run and well-planned compliance campaigns. These 11 additional campaigns were identified through LB&I data analysis and suggestions from IRS compliance employees. LB&I's goal is to improve return selection, identify issues representing a risk of non-compliance, and make the greatest use of limited resources. The 11 campaigns selected for this rollout are: Form 1120-F Chapter 3 and Chapter 4 Withholding Campaign Practice Area: Withholding & International Individual Compliance Swiss Bank Program Campaign Practice Area: Withholding & International Individual Compliance Foreign Earned Income Exclusion Campaign Practice Area: Withholding & International Individual Compliance Verification of Form 1042-S Credit Claimed on Form 1040NR Practice Area: Withholding & International Individual Compliance Agricultural Chemicals Security Credit Campaign Practice Area: Eastern Compliance Deferral of Cancellation of Indebtedness Income Campaign Practice Area: Northeastern Compliance Energy Efficient Commercial Building Property Campaign Practice Area: Enterprise Activities Corporate Direct (Section 901) Foreign Tax Credit (“FTC”) Practice Area: Cross Border Activities Section 956 Avoidance Practice Area: Cross Border Activities Economic Development Incentives Campaign Practice Area: Western Compliance Individual Foreign Tax Credit (Form 1116) Practice Area: Western Compliance Practice Area These campaigns represent the second wave of LB&I's issue-based compliance work. More campaigns will continue to be identified, approved and launched in the coming months.
