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Issue Tiering Resources Toolkit - LB&I
IMPORTANT NOTICE: As of August 17, 2012, the Issue Tiering Process is no longer in effect, per directive from LB&I Commissioner Heather C. Maloy. Tiered Issue pages and resources will remain on the IRS.GOV website temporarily for historical / reference purposes only.
- Fact Sheet
- Tiered Issue Decision Tree
- Tiered Issue Presentation
- Tier I Issues At a Glance
- IRM 4.51.5 - Issue Tiering and Control of Tiered Issues - This manual section is currently being redrafted.
Related IRM Sections:
Page Last Reviewed or Updated: 2013-04-12