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Case Classification

The Large Business and International (LB&I) Division is responsible for compliance activities on all business returns with assets exceeding $10 million.

Within LB&I, cases are classified as Coordinated Industry Cases (CIC) or Industry Cases (IC).

  • A Coordinated Industry Case (CIC) is defined as a taxpayer and its’ effectively controlled entities that warrants application of team examination procedures and meets the point criteria outlined in the Internal Revenue Manual. A tax return is assigned a certain number of points based upon factors such as gross receipts, gross assets, and number operating entities. Once a return is assigned 12 or more points, it may be considered a CIC case, depending on the specific facts and circumstances for a particular taxpayer.
  • An Industry Case (IC) is defined as a taxpayer and its’ effectively controlled entities that warrants application of team examination procedures and does not meet the definition of a Coordinated Industry case.

The examination procedures for CIC and IC taxpayers are very similar.
References: See IRM 4.46.2.4 – 4.46.2.6.2

Page Last Reviewed or Updated: 28-Jan-2014