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LB&I Tier I Issue - Research Credit Claims

RESEARCH CREDIT (RC) CLAIMS – Quick Reference Guide
Issue Owner - Lavena Williams, Director, Field Operations East, Communications, Technology, and Media
Lead TA - Lee Keenan
Lead Counsel - Laurel Robinson


Industry Director Directives:

Directive #1 - 04-04-2007

Directive #2 - 01-15-2009


Notice 2008-39

Mandatory Research Credit Claims IDR

Research Credit Claims Audit Technique Guide (RCATG)

Key UIL Codes:

41.00-00 to 41.55-09

Risk Analysis:

Audit Team makes risk analysis



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Page Last Reviewed or Updated: 29-Jan-2014