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LB&I Tier I Issue - §118 Abuse

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§ 118 ABUSE - Quick Reference Guide
Issue Owner - Lavena Williams, Director, Field Operations East, Communications, Technology, and Media
Lead TA - Maria Montani
Lead Counsel - Laurel Robinson

Industry Director Directives:

Directive #1 - 12-28-2006
Directive #2 - 04-02-2007
Directive #3 - 10-05-2007
Directive #4 - 08-04-2008
Directive #5 - 09-15-2008
Directive #6 - 02-09-2009
Directive #7 - 06-04-2009
Directive #8 - 06-03-2009
Directive #9 -07-09-2010

Guidance:

USF Appeals Settlement Guidelines 2004
Revenue Ruling 2007-31

Key UIL Codes:

118.01-02
118.01-03
61.40-02

Risk Analysis:

Audit Team makes risk analysis

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Page Last Reviewed or Updated: 2013-03-20