Part 4. Examining Process
Table of Contents
4.1 Planning and Special Programs- 4.1.1 Planning, Monitoring, and Coordination
- 4.1.2 Workload Identification and Survey Procedures
- 4.1.5 Case Building, Classification, Storage and Delivery
- 4.1.8 Special Examination Features and Programs
- 4.1.9 International Features
- 4.1.10 Return Preparer Program Coordinator
- 4.1.21 LB&I Planning, Reporting and Monitoring
- 4.1.26 Campus Exam Return Selection, Delivery and Monitoring
- 4.1.27 Document Matching, Analysis & Case Selection
- 4.2.1 General Examination Information
- 4.2.2 Disaster Assistance Relief
- 4.2.3 Technical Advice to Taxpayers and Examination Personnel
- 4.2.5 Disclosure of Official Information
- 4.2.6 Examination of Employee Returns
- 4.2.7 Ex Parte Communication Procedures
- 4.2.8 Guidelines for SB/SE National Quality Review
- 4.2.9 IDRS and Data Security for Examination
- 4.4.1 Introduction
- 4.4.3 Credit Transfers and Reprocessing Returns
- 4.4.7 Correspondence and Closing Letters
- 4.4.9 Delinquent and Substitute for Return Processing
- 4.4.12 Examined Closings, Surveyed Claims, Partial Assessments, and Closings to Appeals
- 4.4.16 Inventory Control
- 4.4.21 Non-Examined Closures and Deleting AIMS Records
- 4.4.22 Non-Master File (NMF) Processing
- 4.4.23 Openings
- 4.4.26 Reopening/Reclosing/Reinputting Records
- 4.4.27 Reports
- 4.4.33 Transfers
- 4.4.34 Updating/Correcting AIMS Data Base
- 4.5.1 TE/GE AIMS Processing
- 4.5.2 TE/GE Examined and Non-Examined Closures
- 4.5.3 TE/GE AIMS Special Processing Procedures
- 4.5.5 TE/GE Reports
- 4.7.1 Overview
- 4.7.2 Security
- 4.7.3 Statute of Limitations
- 4.7.4 Planning and Special Programs (PSP)
- 4.7.5 Group and Territory
- 4.7.6 Reports
- 4.7.7 Technical Services
- 4.7.8 Centralized Case Processing
- 4.7.10 AIMS/ERCS Staff
- 4.8.1 Organization and Responsibilities
- 4.8.2 Case Processing
- 4.8.4 Mandatory Review
- 4.8.5 Post Examination Case Processing Requirements
- 4.8.6 Criminal Restitution and Restitution-Based Assessments
- 4.8.7 Technical Field Support
- 4.8.8 Miscellaneous Responsibilities
- 4.8.9 Statutory Notices of Deficiency
- 4.8.10 Notice of Employment Tax Determination Under IRC 7436
- 4.8.11 Fraud Program Responsibilities
- 4.10.1 Overview of Examiner Responsibilities
- 4.10.2 Pre-Contact Responsibilities
- 4.10.3 Examination Techniques
- 4.10.4 Examination of Income
- 4.10.5 Required Filing Checks
- 4.10.6 Penalty Considerations
- 4.10.7 Issue Resolution
- 4.10.8 Report Writing
- 4.10.9 Workpaper System and Case File Assembly
- 4.10.10 Standard Paragraphs and Explanation of Adjustments
- 4.10.11 Claims for Refund and Requests for Abatement
- 4.10.13 Certain Technical Issues
- 4.10.15 Report Generation Software
- 4.10.16 Examination Operational Automation Database (EOAD)
- 4.10.20 Requesting Audit, Tax Accrual or Tax Reconciliation Workpapers
- 4.10.21 U.S. Withholding Agent Examinations - Form 1042
- 4.10.26 Net Rate Netting Procedures for LB&I Cases
- 4.10.27 Identity Theft Case Processing for Field Examiners
- 4.10.28 Designation of Cases for Litigation
- 4.11.5 Allocation of Income and Deductions Under IRC 482
- 4.11.6 Changes in Accounting Methods
- 4.11.11 Net Operating Loss Cases
- 4.11.29 Transfer of Returns Open for Examination
- 4.11.51 Return Preparer Program
- 4.11.52 Transferee Liability Cases
- 4.11.55 Power of Attorney Rights and Responsibilities
- 4.11.57 Third-Party Contacts
- 4.17.1 Overview of Compliance Initiative Projects
- 4.17.2 Responsibilities
- 4.17.3 Requirements
- 4.17.4 Procedures
- 4.19.2 IMF Automated Underreporter (AUR) Control
- 4.19.3 IMF Automated Underreporter Program
- 4.19.4 CAWR Reconciliation Balancing
- 4.19.5 Certification of State Federal Unemployment Tax Act (FUTA)Credits
- 4.19.6 Minister and Religious Waiver Program
- 4.19.8 CAP (CAWR Automated Program) Technical System Procedures
- 4.19.9 FCP (FUTA Case Processing) Technical System Procedures
- 4.19.10 Campus Examination Fraud
- 4.19.11 Examination Classification of Work
- 4.19.12 Centralized Files and Scheduling
- 4.19.12 Classification Support
- 4.19.13 General Case Development and Resolution
- 4.19.14 Refundable Credits Strategy
- 4.19.15 Discretionary Programs
- 4.19.16 Claims
- 4.19.19 Campus Examination Telephone Contacts
- 4.19.20 Automated Correspondence Exam (ACE) Processing Overview
- 4.19.21 Clerical
- 4.19.22 CAWR Control
- 4.19.23 FUTA Control
- 4.19.25 Information Return Penalty (IRP) Procedures
- 4.19.26 Campus Backup Withholding Return Compliance Program Procedures
- 4.22.1 National Research Program Overview
- 4.22.2 NRP Case Building
- 4.22.3 Classification of NRP Returns
- 4.22.4 Examination of NRP Returns
- 4.22.5 Campus Compliance Operations Site
- 4.22.6 Examination of Individual Income Tax Returns
- 4.22.8 NRP EITC Component of the Individual Reporting Compliance Study
- 4.23.1 Employment Tax - Employment Tax Objectives, Organization, and IRM 4.23
- 4.23.2 Employment Tax Responsibilities and Coordination with Other Functions.
- 4.23.3 Employment Tax - Examination Programs and Examination Planning Procedures
- 4.23.4 Employment Tax - General Procedures and Workpapers
- 4.23.5 Technical Guidelines for Employment Tax Issues
- 4.23.6 Classification Settlement Program (CSP)
- 4.23.7 Employment Tax on Tip Income
- 4.23.8 Determining Employment Tax Liability
- 4.23.9 Employment Tax Penalty, Fraud, and Identity Theft Procedures
- 4.23.10 Report Writing Guide for Employment Tax Examinations
- 4.23.11 Prompt Action in Tax Underpayment and Overassessment Cases
- 4.23.12 Delinquent Return Procedures
- 4.23.13 Adjusted Returns, Abatements and Claims
- 4.23.14 Statute Control and Extension
- 4.23.15 Technical Advice From the Office of Chief Counsel
- 4.23.17 Preparer Penalty Procedures for SB/SE Employment Tax
- 4.23.18 Coordinating Worker Classification Determinations Between SS-8 Program and Exam
- 4.23.19 Employment Tax Case Assignment and Grading Criteria
- 4.23.20 Voluntary Classification Settlement Program (VCSP) Procedures
- 4.23.21 Tax Compliance Officer Employment Tax Procedures
- 4.23.22 Unagreed Employment Tax Case Procedures
- 4.23.23 Employment Tax Workload Selection and Delivery
- 4.23.25 Voluntary Closing Agreement Process - Employment Tax (VCAP - ET)
- 4.23.26 Campus Employment Tax Non-Filer Program
- 4.24.1 Introduction to Excise Taxes
- 4.24.2 Form 637 Excise Tax Registrations
- 4.24.5 Large Business and International (LB&I) Examination Program Procedures for Excise Employees
- 4.24.6 Technical Guidance and Information Processing for Excise Tax Examination Issues
- 4.24.8 Examination Guidance for Excise Claims for Refund or Abatement
- 4.24.9 Excise Tax Penalties Guidance
- 4.24.10 Appeals Referral Procedures
- 4.24.13 Overview of Excise Fuel Compliance Program
- 4.24.15 Excise Fuel Compliance Inspection, Sampling, and Shipping
- 4.24.16 Excise Fuel Compliance Report Writing, Case Processing and Appeals Procedures
- 4.24.17 Excise Summary Terminal Activity Reporting System (ExSTARS) Compliance Examination Procedures
- 4.24.18 Excise Case Selection
- 4.24.20 Excise Tax Report Writing Guide
- 4.24.21 Case Closings
- 4.24.22 Campus Procedures for Excise Taxes
- 4.24.23 Operational Procedures and Responsibilities for Form 637 Excise Tax Registrations and Secure Airport Terminals (SATs)
- 4.24.24 Form 637 Registration Files: Administrative Procedures for Initial Applications and Case Reviews
- 4.24.25 Issue Management System (IMS), Notebook and Workpapers
- 4.24.26 Excise Summary Terminal Activity Reporting System (ExSTARS) Coordinator Procedures
- 4.25.1 Estate and Gift Tax Examinations
- 4.25.2 Campus Estate and Gift
- 4.25.3 Planning, Classification, and Selection
- 4.25.4 International Estate and Gift Tax Examinations
- 4.25.5 Technical Guidelines for Estate and Gift Tax Issues
- 4.25.6 Report Writing Guide for Estate and Gift Tax Examinations
- 4.25.7 Estate and Gift Tax Penalty and Fraud Procedures
- 4.25.8 Delinquent Returns and SFR Procedures
- 4.25.9 Requests for Abatement, Claims for Refund, and Doubt as to Liability Offer in Compromise in Estate and Gift Tax Cases
- 4.25.10 Case Closing Procedures
- 4.25.11 Special Examination Procedures
- 4.25.12 Valuation Assistance
- 4.25.13 Appeals, Mediation, and Settlement Procedures
- 4.25.14 Miscellaneous Procedures
- 4.26.1 Introduction and Program Structure
- 4.26.3 Examination Case Selection (ECS)
- 4.26.4 FinCEN Query (FCQ)
- 4.26.5 Bank Secrecy Act History and Law
- 4.26.6 Bank Secrecy Act Examiner Responsibilities
- 4.26.7 Bank Secrecy Act Penalties
- 4.26.8 Special Procedures
- 4.26.9 Examination Techniques For Bank Secrecy Act Industries
- 4.26.10 Form 8300 History and Law
- 4.26.11 BSA Examiner Responsibilities for Form 8300 Examinations
- 4.26.12 Examination Techniques for Form 8300 Industries
- 4.26.13 Structuring
- 4.26.14 Disclosure
- 4.26.15 General Program
- 4.26.16 Report of Foreign Bank and Financial Accounts (FBAR)
- 4.26.17 Report of Foreign Bank and Financial Accounts (FBAR) Procedures
- 4.29.1 Overview of the PCS
- 4.29.2 Maintaining the PCS Database
- 4.29.3 PCS Database Elements
- 4.29.4 PCS Reports
- 4.29.5 PCS TEFRA/ILSC Notices and Cover Letters
- 4.31.1 Introduction
- 4.31.2 TEFRA Examinations - Field Office Procedures
- 4.31.3 TEFRA Examinations - CPF Procedures
- 4.31.4 TEFRA Administrative Adjustment Request (AAR)
- 4.31.5 Investor Level Statute Control (ILSC) Examinations - Field Office Procedures
- 4.31.6 Investor Level Statute Control (ILSC) Pass-Through Examinations - CPF Procedures
- 4.31.7 TEFRA Bankruptcy
- 4.31.8 TEFRA and ILSC Examinations - Campus Identity Theft (IDT) Procedures
- 4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures
- 4.31.11 Other PTE Topics
- 4.32.1 Process Guide for Combating Abusive Tax Avoidance Transactions
- 4.32.2 The Abusive Transactions (AT) Process
- 4.32.3 Coordination and Roles of Cross-Functional Units
- 4.36.1 Joint Committee Review Program Overview
- 4.36.2 Identification of Joint Committee Cases
- 4.36.3 Examination Team Responsibilities
- 4.36.4 Joint Committee Review Team Procedures
- 4.36.5 Reports
- 4.46.1 General Information and Definitions
- 4.46.3 Planning the Examination
- 4.46.4 Executing the Examination
- 4.46.5 Resolving the Examination
- 4.46.6 Workpapers and Reports Resources
- 4.46.10 Outside Expert Program
- 4.47.1 Computer Audit Specialist Program (CAS)
- 4.47.2 CAS Technical and Procedural Information
- 4.47.3 Statistical Sampling Auditing Techniques
- 4.48.1 Overview of Engineering Program
- 4.48.2 Valuation Assistance for Cases Involving Works of Art
- 4.48.3 Tangible Personal Property Valuation Guidelines
- 4.48.4 Business Valuation Guidelines
- 4.48.5 Intangible Property Valuation Guidelines
- 4.48.6 Real Property Valuation Guidelines
- 4.50.1 Campaign Development Process
- 4.50.2 Other Workload Selection and Research – Non-Campaign Compliance Programs
- 4.50.3 Large Corporate Compliance Program
- 4.50.5 Office of Tax Shelter Analysis (OTSA)
- 4.51.2 LB&I Administrative Guidance
- 4.51.4 LB&I/Appeals Fast Track Settlement Program (FTS)
- 4.51.8 Compliance Assurance Process (CAP)
- 4.60.1 Exchange of Information
- 4.60.2 Mutual Agreement Procedures and Report Guidelines
- 4.60.3 Tax Treaty Related Matters
- 4.60.11 International Compliance Assurance Program
- 4.61.3 Development of IRC 482 Cases
- 4.61.11 Development of IRC 367 Transactions and Issues
- 4.61.12 Foreign Investment in Real Property Tax Act
- 4.61.13 Dual Consolidated Losses
- 4.61.14 Guidelines for Handling Delinquent Forms 1120-F and Requests for Waiver
- 4.62.1 International Visitors Program
- 4.62.3 Requests for Representation Funds and Gifts for Foreign Officials
- 4.63.2 LB&I WEIIC Practice Network Knowledge Management
- 4.63.3 Offshore Voluntary Disclosure Program, Streamlined Filing Compliance Procedures and Voluntary Disclosure Practice
- 4.63.4 International Individual Compliance Examination Procedures
- 4.63.5 International Penalties and Procedures – Individuals
- 4.70.1 Affordable Care Act (ACA) Hospital Compliance Review
- 4.70.3 Promoter Investigations
- 4.70.5 Issue Identification and Research
- 4.70.6 Classification and Case Assignment (C&CA) Procedures
- 4.70.7 Special Review (SR) and Tax Exempt Quality Measurement System (TEQMS) Procedures
- 4.70.12 Planning the Examinations
- 4.70.13 Executing the Examination
- 4.70.14 Resolving the Examination
- 4.70.15 Discrepancy Adjustments
- 4.70.16 TE/GE Technical Assistance, Technical Advice Requests and Requests for 7805(b) Relief
- 4.70.18 Tip Compliance Agreements
- 4.70.19 Church Tax Inquiries and Examinations Under IRC 7611
- 4.70.20 Bondholder Identification and Referrals