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Tier I - Industry Director Directive on Domestic Production Deduction (DPD) #4

LMSB-Control Number:  LMSB-4-0310-010
Impacted IRM 4.51.5


April 20, 2010

MEMORNADUM FOR

LMSB INDUSTRY DIRECTORS
DIRECTOR, PREFILING AND TECHNICAL GUIDANCE
DIRECTOR, FIELD SPECIALISTS
DIRECTOR, INTERNATIONAL COMPLIANCE STRATEGY AND POLICY

FROM:

Charlie Brantley
Industry Director, Heavy Manufacturing and Transportation and Issue Owner

SUBJECT: 

Tier I - Industry Director Directive on Domestic Production Deduction (DPD) #4

Change in Status

The Domestic Production Deduction, Section 199 Tier I issue has been moved from an active to monitoring status.  We will continue to monitor the issue using the examination guidance provided below.

Examination Guidance

Field personnel have guidance under the Regulations and other issued guidance for examinations including Industry Directives for Domestic Production Deduction numbers 1, 2, and 3.

When examining this issue, examiners should use the UIL codes that are listed in the aforementioned directives.

Issue guidance and support will continue though the LMSB Domestic Production Deduction Technical Advisors.  The Domestic Production Deduction Technical Advisors will continue to be the designated liaison for any and all necessary coordination and they will continue to provide assistance to the field including identification, development of the issue and, if needed, provide assistance with Revenue Agent Reports.

Contacts

For questions regarding the identification or development of the issue, please contact the Domestic Production Deduction Technical Advisors, Sandy Frost (972) 308-1582 or Robert Schnuriger (512) 464-3292 and Charles Witt (847) 671-7409, respectively.

This Directive is not an official pronouncement of law and cannot be used, cited or relied upon as such.

CC: Commissioner, LMSB
       Deputy Commissioner, Operations
       Deputy Commissioner, International
       Division Counsel, LMSB
       Chief, Appeals
       Director, Planning, Quality, Analysis and Support
       Director, Research and Workload Identification
       Directors, Field Operations

Page Last Reviewed or Updated: 2013-01-28