October 30, 2018 Five compliance campaigns The IRS Large Business and International division (LB&I) has announced the approval of five additional compliance campaigns. LB&I is moving 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. LB&I announced on January 31, 2017, the rollout of its first 13 campaigns, followed by 11 campaigns on November 3, 2017, five campaigns on March 13, 2018, six campaigns on May 21, 2018, five campaigns on July 2, 2018, and five more on September 10, 2018. LB&I continues to review legislation enacted on December 22, 2017, to determine which existing campaigns are impacted as a result of a change in the law. These five 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 five campaigns included in this rollout are: Individual Foreign Tax Credit Phase II Practice Area: Withholding & International Individual Compliance Offshore Service Providers Practice Area: Withholding & International Individual Compliance FATCA Filing Accuracy Practice Area: Withholding & International Individual Compliance 1120-F Delinquent Returns Campaign Practice Area: Cross Border Activities Work Opportunity Tax Credit Practice Area: Enterprise Activities
