May 21, 2018 Six compliance campaigns The IRS Large Business and International division (LB&I) has announced the approval of six additional compliance campaigns. LB&I announced on January 31, 2017, the rollout of its first 13 campaigns, followed by an additional 11 on November 3, 2017, and five more on March 13 of this year. LB&I is reviewing legislation enacted on December 22, 2017, to determine which existing campaigns, if any, could be impacted as a result of a change in the controlling statutory framework. Information regarding any identified impact will be communicated after that analysis has been completed. 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 six additional campaigns were identified through LB&I data analysis and suggestions from IRS 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 six campaigns selected for this rollout are: Interest Capitalization for Self-Constructed Assets Practice Area: Enterprise Activities Practice Area F3520/3520-A Non-Compliance and Campus Assessed Penalties Practice Area: Withholding & International Individual Compliance Forms 1042/1042-S Compliance Practice Area: Withholding & International Individual Compliance Nonresident Alien Tax Treaty Exemptions Practice Area: Withholding & International Individual Compliance Nonresident Alien Schedule A and Other Deductions Practice Area: Withholding & International Individual Compliance NRA Tax Credits Practice Area: Withholding & International Individual Compliance
