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FSLG Examination Process

The following information explains what a government entity can expect during a compliance check or an examination conducted by FSLG. You may also find information with regard to adequate record keeping by government entities, disclosure constraints on the IRS and consent by government entities authorizing the IRS to disclose tax information to third parties.

  • Government Entity Compliance Toolkit
    This toolkit explains what a government entity can expect during a compliance check or an examination conducted by FSLG. It also provides information with regard to adequate record keeping by government entities, disclosure constraints on the IRS and consent by government entities authorizing the IRS to disclose tax information to third parties.

  • New Guides to the FSLG Exam Process
    Flowcharts illustrate the steps of a government entity examination.

  • FSLG Compliance Program: Compliance Checks and Examinations
    The purposes of compliance checks and examinations, and the differences between them.

  • What Occurs During an Examination
    What a government entity can expect during an examination, including the types of questions asked during an examination, the kinds of information requested, and possible outcomes of an examination.

  • What Occurs During a Compliance Check
    What a government entity can expect during a compliance check, including the types of questions asked during a compliance check, the kinds of information requested, and possible outcomes of a compliance check, also includes sample compliance check opening and closing letters, pro forma information document requests, etc.

  • Basic Recordkeeping for Employment Taxes and Information Return Reporting
    Suggestions about methods for maintaining employment tax records and vendor information. What records must be maintained by a government entity with respect to an employment tax exam.

  • Common Issues in FSLG Examinations
    The major tax law areas where we most frequently find compliance problems when examining government entities, and where to get more information on how to check or improve your compliance in these areas.

  • Appeals Process
    Information about IRS Appeals Office and the procedure for requesting review by the Office of Appeals of an adverse determination made by FSLG after an examination.
Page Last Reviewed or Updated: 16-Oct-2014