Drawing the Overview of Business OperationsStartReview IRM, ATGs and other information, if availableInterview taxpayer and determine how the business operates (At a minimum, the information obtained should be sufficient to describe by whom, with what, how many, where, when, and how business is transacted.)Tour the business and observe the business environmentSignificant inconsistencies between interview and/or IRM and observations? (If yes, identify differences)Record overview of business operationsEnd