Table of Contents

• 4.1  Planning and Special Programs
  • 4.1.1  Planning, Monitoring, and Coordination
  • 4.1.2  Determining Return Need
  • 4.1.3  Sources of Returns-Priority Programs-DIF and Ordering
  • 4.1.4  Other Programs and Other Source Workload
  • 4.1.5  Classification and Case Building
  • 4.1.6  Storage of Selected Returns
  • 4.1.7  Assignment of Selected Returns
  • 4.1.8  Special Examination Features and Programs
  • 4.1.9  International Features
  • 4.1.10  Return Preparer Program Coordinator
  • 4.1.20  Headquarters and Industry Offices Responsible for LMSB PSP
  • 4.1.21  LMSB Planning and Monitoring
  • 4.1.22  LMSB Workload Study
  • 4.1.23  Determining Return Needs for LMSB
  • 4.1.24  LMSB Sources of Returns, Ordering and Classification
  • 4.1.25  LMSB Inventory Ordering and Return Delivery Systems
• 4.2  General Examining Procedures
  • 4.2.1  General Examination Information
  • 4.2.2  Miscellaneous Examination Procedures
  • 4.2.3  Technical Advice to Taxpayers and Examination Personnel
  • 4.2.4  Employee Conduct and Responsibilities
  • 4.2.5  Disclosure of Official Information
  • 4.2.6  Examination of Employee Returns
• 4.4  AIMS Processing
  • 4.4.1  Introduction
  • 4.4.3  Credit Transfers and Reprocessing Returns
  • 4.4.4  Claims
  • 4.4.5  Closings to Appeals
  • 4.4.6  Conversion of Returns
  • 4.4.7  Correspondence
  • 4.4.9  Delinquent and Substitute for Return Processing
  • 4.4.10  Employment/Excise Tax Adjustments
  • 4.4.11  Entity Changes
  • 4.4.12  Examined Closings, Surveyed Claims, and Partial Assessments
  • 4.4.14  Individual Retirement Account (IRA), Education Savings Accounts and Medical Savings Account Adjustments
  • 4.4.16  Inventory Control
  • 4.4.17  Jeopardy Assessments/Termination Assessments/Transferor-Transferee Assessments
  • 4.4.18  Large Dollar Cases
  • 4.4.19  Manual Refunds
  • 4.4.21  Non-Examined Closures and Deleting AIMS Records
  • 4.4.22  Non-Master File (NMF) Processing
  • 4.4.23  Openings
  • 4.4.24  Payments and Remittances
  • 4.4.25  Quick Assessments
  • 4.4.26  Reopening/Reclosing/Reinputting Records
  • 4.4.27  Reports
  • 4.4.29  Social Security Administration (SSA) Adjustments
  • 4.4.32  AIMS, ERCS, and IDRS Data Processing
  • 4.4.33  Transfers
  • 4.4.34  Updating/Correcting AIMS Data Base
  • 4.4.35  Unpostable Resolution
• 4.5  TE/GE AIMS Manual
  • 4.5.1  TE/GE AIMS Processing
  • 4.5.2  TE/GE Examined and Non-Examined Closures
  • 4.5.3  TE/GE AIMS Special Processing Procedures
  • 4.5.5  TE/GE Reports
• 4.7  Examination Returns Control System (ERCS)
  • 4.7.1  Overview
  • 4.7.2  Security
  • 4.7.3  Statute of Limitations
  • 4.7.4  Planning and Special Programs (PSP)
  • 4.7.5  Group
  • 4.7.6  Reports
  • 4.7.7  Technical Services
  • 4.7.8  Centralized Case Processing
  • 4.7.9  Chief
  • 4.7.10  AIMS/ERCS Staff
  • 4.7.11  System Administrator and Database Administrator
• 4.8  Technical Services
  • 4.8.1  Organization and Responsibilities
  • 4.8.2  Case Processing
  • 4.8.3  Examination Quality Measurement Staff (EQMS)
  • 4.8.4  Mandatory Review
  • 4.8.5  Post Examination Case Processing Requirements
  • 4.8.7  Technical Field Support
  • 4.8.8  Miscellaneous Responsibilities
  • 4.8.9  Statutory Notices of Deficiency
  • 4.8.10  Notice of Determination of Worker Classification
• 4.9  Examination Technical Time Reporting System
  • 4.9.1  Outline of System
  • 4.9.2  Description and Use of Examination Technical Time Report - Form 4502
• 4.10  Examination of Returns
  • 4.10.1  Overview and Basic Examiner Responsibilities
  • 4.10.2  Pre-contact Responsibilities
  • 4.10.3  Examination Techniques
  • 4.10.4  Examination of Income
  • 4.10.5  Required Filing Checks
  • 4.10.6  Penalty Considerations
  • 4.10.7  Issue Resolution
  • 4.10.8  Report Writing
  • 4.10.9  Workpapers
  • 4.10.10  Standard Paragraphs and Explanation of Adjustments
  • 4.10.12  Frivolous Return Program
  • 4.10.13  Certain Technical Issues
  • 4.10.15  Report Generation Software
  • 4.10.16  Examination Operational Automation Database (EOAD)
  • 4.10.20  Requesting Audit, Tax Accrual, or Tax Reconciliation Workpapers
  • 4.10.21  U.S. Withholding Agent Examinations - Form 1042
  • 4.10.26  Net Rate Netting Procedures for LB&I Cases
• 4.11  Examining Officers Guide (EOG)
  • 4.11.5  Allocation of Income and Deductions - IRC Section 482
  • 4.11.6  Changes in Accounting Methods
  • 4.11.7  Corporate Liquidations/Dissolutions
  • 4.11.11  Net Operating Loss Cases
  • 4.11.17  Electronically Filed Returns
  • 4.11.29  Transfer of Returns Open for Examination
  • 4.11.34  Innocent Spouse
  • 4.11.51  Return Preparer Program
  • 4.11.52  Transferee Liability Cases
  • 4.11.55  Power of Attorney Rights and Responsibilities
  • 4.11.57  Third Party Contacts
• 4.12  Nonfiled Returns
  • 4.12.1  Nonfiled Returns
• 4.13  Audit Reconsideration
  • 4.13.1  Introduction
  • 4.13.2  Contact Employees
  • 4.13.3  Central Reconsideration Unit
  • 4.13.4  Area Office (AO) Examination
  • 4.13.5  Automated Substitute for Return (ASFR)
  • 4.13.6  Appeals
  • 4.13.7  Exhibits
  • 4.13.8  Exam SFR Reconsiderations
• 4.15  Jeopardy/Termination Assessments
  • 4.15.1  Jeopardy and Terminations
  • 4.15.2  Examination Procedures
  • 4.15.3  Assessment Procedures (Centralized Case Processing )
  • 4.15.4  Administrative and Judicial Review
  • 4.15.5  Post-Assessment Procedures
  • 4.15.7  Planning and Special Programs Procedures
• 4.16  Special Enforcement Program (SEP)
  • 4.16.1  SEP Responsibilities and Case Development
• 4.17  Compliance Initiative Projects
  • 4.17.1  Overview of Compliance Initiative Projects
  • 4.17.2  Responsibilities
  • 4.17.3  Requirements
  • 4.17.4  Procedures
• 4.18  Exam Offer-In-Compromise
  • 4.18.1  Offers in Compromise Received in Exam
  • 4.18.2  Doubt as to Liability Offers
  • 4.18.3  Effective Tax Administration Offers
  • 4.18.4  Combination Offers
  • 4.18.5  Review, Closing and Reporting Requirements
  • 4.18.6  Case Processing and Controls
  • 4.18.7  Special Case Processing
• 4.19  Liability Determination
  • 4.19.2  IMF Automated Underreporter (AUR) Control
  • 4.19.3  IMF Automated Underreporter Program
  • 4.19.4  CAWR Reconciliation Balancing
  • 4.19.5  Certification of State Federal Unemployment Tax Act (FUTA)Credits
  • 4.19.6  SSA Correspondence, Minister Waivers, and Application for Exemption from Social Security and Medicare
  • 4.19.7  IMF Automated Underreporter (AUR) Technical System Procedures
  • 4.19.8  CAP (CAWR Automated Program) Technical System Procedures
  • 4.19.9  FCP (FUTA Case Processing) Technical System Procedures
  • 4.19.10  Examination General Overview
  • 4.19.11  Examination Classification of Work
  • 4.19.12  Centralized Files and Scheduling
  • 4.19.13  General Case Development and Resolution
  • 4.19.14  EITC/Revenue Protection Strategy
  • 4.19.15  Discretionary Programs
  • 4.19.16  Claims
  • 4.19.17  Non-Filer Program
  • 4.19.18  Quality Review Program
  • 4.19.19  Campus Examination Telephone Contacts
  • 4.19.20  Automated Correspondence Exam (ACE) Processing Overview
  • 4.19.21  Clerical
  • 4.19.22  CAWR Control
  • 4.19.23  FUTA Control
  • 4.19.24  Compliance Identity Theft
• 4.20  Examination Collectibility
  • 4.20.1  General Collectibility Procedures
  • 4.20.2  Scope Consideration
  • 4.20.3  Soliciting Payment
  • 4.20.4  Installment Agreements
• 4.21  Electronic Filing Program
  • 4.21.1  Monitoring the IRS e-file Program
• 4.22  National Research Program (NRP)
  • 4.22.1  NRP Overview
  • 4.22.2  NRP Case Building
  • 4.22.3  Classification of NRP Returns
  • 4.22.4  Examination of NRP Cases-Area Office
  • 4.22.5  Campus Compliance Operations Site
  • 4.22.6  Area Office - Examination of Individual Returns
  • 4.22.7  Area Office - Examination of S Corporation Returns
  • 4.22.8  NRP EITC Component of the Individual Reporting Compliance Study
  • 4.22.9  International Form 1040 NRP Study
  • 4.22.10  Employment Tax Study - NRP Examination Guidelines
  • 4.22.11  SB/SE Examination of NRP C Corporation Returns
  • 4.22.12  LB&I Examination of NRP C Corporation Returns.
  • 4.22.13  Fuel Excise Tax Study - NRP Examination Guidelines
• 4.23  Employment Tax
  • 4.23.1  Introduction
  • 4.23.2  Employment Tax Examination Objectives
  • 4.23.3  Classification, Selection and Assignment of Employment Tax Cases
  • 4.23.4  Workpapers — Employment Tax Examinations
  • 4.23.5  Technical Guidelines for Employment Tax Issues
  • 4.23.6  Classification Settlement Program (CSP)
  • 4.23.7  Employment Tax on Tip Income
  • 4.23.8  Determining Employment Tax Liability
  • 4.23.9  Employment Tax Penalty and Fraud Procedures
  • 4.23.10  Report Writing Guide for Employment Tax Examinations
  • 4.23.11  Prompt Action in Deficiency and Overassessment Cases
  • 4.23.12  Delinquent Return Procedures
  • 4.23.13  Employment Tax Refund or Abatement Claims
  • 4.23.14  Statute Control and Extension
  • 4.23.15  Technical Advice From the Office of Chief Counsel
  • 4.23.17  Preparer Penalty Procedures for SB/SE Employment Tax
  • 4.23.18  Coordinating Worker Classification Determinations Between SS-8 Program and Exam.
• 4.24  Excise Tax
  • 4.24.1  Introduction to Excise Taxes
  • 4.24.2  Form 637 Excise Tax Registrations
  • 4.24.4  Excise Fuel Taxes Workload, Policies and Procedures
  • 4.24.5  Large Business and International (LB &I) Examination Program Procedures for Excise Employees
  • 4.24.6  Excise Tax Examiner Responsibilities
  • 4.24.7  Excise Embedded Quality Review System (EQRS) and Excise National Quality Review System (NQRS)
  • 4.24.8  Examination Guidance for Excise Claims for Refund or Abatement
  • 4.24.9  Excise Tax Penalties and Excise Return Preparer Penalties Guidance
  • 4.24.10  Excise Tax Examination Reports, Case Closing and Appeals Procedures
  • 4.24.13  Overview of Excise Fuel Compliance Program
  • 4.24.14  Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements
  • 4.24.15  Excise Fuel Compliance Inspection, Sampling, and Shipping
  • 4.24.16  Excise Fuel Compliance Report Writing, Case Processing and Appeals Procedures
  • 4.24.17  Excise Summary Terminal Activity Reporting System (ExSTARS) Compliance Examination Procedures
  • 4.24.18  Excise Operations Support
• 4.25  Estate and Gift Tax
  • 4.25.1  Estate and Gift Tax Examinations
  • 4.25.2  Campus Procedures For Estate Tax
  • 4.25.10  Case Closing Procedures
• 4.26  Bank Secrecy Act
  • 4.26.1  Introduction
  • 4.26.2  Program Structure
  • 4.26.3  Role of WISDM
  • 4.26.4  Currency and Banking Retrieval System
  • 4.26.5  Bank Secrecy Act History and Law
  • 4.26.6  Bank Secrecy Act Examiner Responsibilities
  • 4.26.7  Bank Secrecy Act Penalties
  • 4.26.8  Special Procedures
  • 4.26.9  Examination Techniques For Bank Secrecy Act Industries
  • 4.26.10  Form 8300 History and Law
  • 4.26.11  BSA Examiner Responsibilities for Form 8300/6050I Examinations
  • 4.26.12  Examination Techniques for Form 8300 Industries
  • 4.26.13  Structuring
  • 4.26.14  Disclosure
  • 4.26.15  General Program
  • 4.26.16  Report of Foreign Bank and Financial Accounts (FBAR)
  • 4.26.17  Report of Foreign Bank and Financial Accounts (FBAR) Procedures
  • 4.26.18  Embedded Quality
• 4.27  Bankruptcy
  • 4.27.1  Bankruptcy Petitions
  • 4.27.2  Examiner Responsibilities
  • 4.27.3  Review and Processing Procedures
  • 4.27.4  Statute of Limitations Considerations
  • 4.27.5  Miscellaneous Provisions
• 4.28  Examination Specialization
  • 4.28.1  Examination Specialization (ES) Program and Procedures
• 4.29  Partnership Control System (PCS)
  • 4.29.1  Overview of the PCS
  • 4.29.2  Maintaining the PCS Database
  • 4.29.3  PCS Database Elements
  • 4.29.4  PCS Reports
  • 4.29.5  PCS TEFRA/NonTEFRA Notices and Cover Letters
• 4.30  LMSB General Procedures
  • 4.30.1  Pre-Filing Agreement Program
  • 4.30.3  Overseas Posts
• 4.31  Pass-Through Entity Handbook
  • 4.31.1  Introduction
  • 4.31.2  TEFRA Examinations - Field Office Procedures
  • 4.31.3  TEFRA Examinations - CTF Procedures
  • 4.31.4  Administrative Adjustment Request (AAR)
  • 4.31.5  NonTEFRA Examinations - Field Office Procedures
  • 4.31.6  NonTEFRA Examinations-CTF Procedures
  • 4.31.7  TEFRA Bankruptcy
• 4.32  Abusive Transactions
  • 4.32.1  Process Guide for Combating Abusive Tax Avoidance Transactions
  • 4.32.2  The Abusive Transactions (AT) Process
  • 4.32.3  Coordination and Roles of Cross-Functional Units
  • 4.32.4  IRC 6707A Penalty for Failure to Include Reportable Transaction Information With Return
• 4.35  Partnership and S Corporations
  • 4.35.1  Tax Audit Guidelines
  • 4.35.2  Audit Techniques for Business Returns
• 4.36  Joint Committee Procedures
  • 4.36.1  Joint Committee Process Overview
  • 4.36.2  Identification of Joint Committee Cases
  • 4.36.3  Examiner's Responsibilities
  • 4.36.4  Joint Committee Specialist Procedures
  • 4.36.5  Reports
• 4.37  Financial Products and Transactions
  • 4.37.1  Financial Products Specialty
• 4.40  Technical Advisor Program
  • 4.40.1  Technical Advisor Program
  • 4.40.2  Program Responsibilities and Duties
  • 4.40.4  Petroleum Industry Program (PIP)
• 4.41  Oil and Gas Industry
  • 4.41.1  Oil and Gas Handbook
• 4.42  Insurance Industry
  • 4.42.1  Introduction
  • 4.42.2  Life Insurance Companies
  • 4.42.3  Examination Methods and Techniques
  • 4.42.4  Audit Techniques for Specific Areas/Potential Adjustments
  • 4.42.5  Miscellaneous
  • 4.42.6  Glossary
• 4.43  Retail Industry
  • 4.43.1  Retail Industry
• 4.44  Subchapter T Cooperatives
  • 4.44.1  IRC section 521 Exempt Farmers’ Cooperatives
• 4.46  LB&I Guide for Quality Examinations
  • 4.46.1  Overview
  • 4.46.2  Administrative Matters and Annual Compliance Plan
  • 4.46.3  Planning the Examination
  • 4.46.4  Inspection and Fact Finding
  • 4.46.5  Issue Development, Proposal and Resolution
  • 4.46.6  Workpapers and Reports Resources
  • 4.46.7  Post Examination Activities
• 4.47  Computer Audit Specialist
  • 4.47.1  Computer Audit Specialist Program (CAS)
  • 4.47.2  CAS Technical and Procedural Information
  • 4.47.3  Statistical Sampling Auditing Techniques
• 4.48  Engineering Program
  • 4.48.1  Overview of Engineering Program
  • 4.48.2  Valuation Assistance for Cases Involving Works of Art
  • 4.48.3  Tangible Personal Property Valuation Guidelines
  • 4.48.4  Business Valuation Guidelines
  • 4.48.5  Intangible Property Valuation Guidelines
  • 4.48.6  Real Property Valuation Guidelines
• 4.49  Economist Program
  • 4.49.1  Overview - Economist Program
• 4.51  LMSB Examinations
  • 4.51.1  Rules of Engagement
  • 4.51.2  LMSB Administrative Guidance
  • 4.51.3  Limited Issue Focused Examinations (LIFE)
  • 4.51.4  LMSB/Appeals Fast Track Settlement Program (FTS)
  • 4.51.5  Industry Focus and Control of LMSB Compliance Issues
  • 4.51.6  Issue Management Process Guide
  • 4.51.8  Compliance Assurance Process (CAP) Examinations
• 4.53  Student Career Experience Program for Examination
  • 4.53.1  Revenue Agent Student Career Experience Program (SCEP) for Examination
• 4.60  International Procedures
  • 4.60.1  Exchange of Information
  • 4.60.2  Mutual Agreement Procedures and Report Guidelines
  • 4.60.3  Tax Treaty Related Matters
  • 4.60.4  LMSB International Programs
  • 4.60.5  Classification of International-feature Returns
  • 4.60.6  International Referral Criteria and Procedures
  • 4.60.7  Guidelines for Evaluating International Referrals
  • 4.60.8  International Examination and Processing Procedures
  • 4.60.9  International Examiner’s Report
• 4.61  LMSB International Program Audit Guidelines
  • 4.61.1  Overview of Guidelines
  • 4.61.2  Foreign Based Books and Records
  • 4.61.3  Development of IRC section 482 Cases
  • 4.61.4  Information Gathering
  • 4.61.5  Entity Classification
  • 4.61.6  Boycotts
  • 4.61.7  Controlled Foreign Corporations
  • 4.61.8  ETI (Extraterritorial income), IC-DISCs and FSCs
  • 4.61.9  Possession Corporations
  • 4.61.10  Foreign Tax Credit
  • 4.61.11  Transfers of Property by and to Foreign Corporations
  • 4.61.12  Foreign Investment in Real Property Tax Act
  • 4.61.13  Dual Consolidated Losses
• 4.62  Tax Administration Advisory Services Procedural Manual
  • 4.62.1  General Information
  • 4.62.3  Requests for Representation Funds and Gifts for Foreign Officials
• 4.70  TE/GE Examinations
  • 4.70.2  TEGE Communications with Appeals
• 4.71  Employee Plans Examination of Returns
  • 4.71.1  Overview of Form 5500 Examination Procedures
  • 4.71.2  Overview of IDRS
  • 4.71.3  "Unagreed" Form 5500 Examinations and Delegation Order 8-3 (DO 8-3) Closing Agreements
  • 4.71.4  Discrepancy Adjustments
  • 4.71.5  Form 5330 Examinations
  • 4.71.6  Employee Plans Referrals
  • 4.71.7  Survey Returns
  • 4.71.8  EP Claims
  • 4.71.9  Statute Control Procedures
  • 4.71.10  Form 990-T Processing
  • 4.71.11  Office/Correspondence Examination Program (OCEP)
  • 4.71.12  Case File Assembly Guidelines
  • 4.71.13  Technical Assistance and Technical Advice Requests
  • 4.71.14  EP Mandatory Review
  • 4.71.15  EP Special Review
  • 4.71.16  Employee Plans Team Audit (EPTA) Program
  • 4.71.17  Non-Return Unit Examinations
  • 4.71.18  EP Penalties
  • 4.71.20  Employee Plans Large Case Support Examination Procedures
  • 4.71.24  Whistle Blower Claims
• 4.72  Employee Plans Technical Guidelines
  • 4.72.1  Miscellaneous Employee Plans Issues
  • 4.72.2  Cash or Deferred Arrangements
  • 4.72.3  Employee Contributions and Matching Contributions
  • 4.72.4  Employee Stock Ownership Plans (ESOPs)
  • 4.72.5  Top-Heavy Plans
  • 4.72.6  Section 415(b)
  • 4.72.7  Examination Guidelines for IRC 415(c)
  • 4.72.8  Valuation of Assets
  • 4.72.9  Qualified Joint and Survivor Annuity Requirements
  • 4.72.10  Single-Sum Distributions
  • 4.72.11  Prohibited Transactions
  • 4.72.12  Revocation of IRC 401(a) Plans and/or Trusts
  • 4.72.13  403(b) Plans
  • 4.72.14  Multiemployer Plan Examination Guidelines
  • 4.72.15  IRC 404 Examination Guidelines
  • 4.72.17  Simplified Employee Pensions (SEPs) and Salary Reduction Simplied Employee Pensions (SARSEPs)
  • 4.72.18  Nonbank Trustee Investigation Procedures
  • 4.72.19  IRC 457 Examination Guidelines
• 4.75  Exempt Organizations Examination Procedures
  • 4.75.4  Planning, Classifying, and Selecting Returns and Processing Claims
  • 4.75.5  Information Items
  • 4.75.6  Exempt Organizations Returns Inventory and Classification System
  • 4.75.7  EO Case Assignment Guide
  • 4.75.10  EO Pre-Examination Guidelines and Procedures
  • 4.75.11  On Site Examination Guidelines
  • 4.75.12  Required filing checks
  • 4.75.13  Issue Development
  • 4.75.15  Closing Letters and Reports of Examination
  • 4.75.16  Case Closing Procedures
  • 4.75.17  EO Examinations Review Responsibilities and Procedures
  • 4.75.20  Final Case Processing
  • 4.75.21  EO Special Examination Procedures
  • 4.75.22  EO Delinquent, Amended and Substitute for Return Procedures
  • 4.75.24  Organizations Covered by a Group Ruling
  • 4.75.25  Exempt Organizations Examinations Closing Agreements
  • 4.75.26  Tax Exempt Quality Measurement System (TEQMS)
  • 4.75.27  Office/Correspondence Examination Program (OCEP)
  • 4.75.28  Discrepancy Adjustments
  • 4.75.29  Exempt Organizations Team Examination Program Procedures
  • 4.75.30  Returns and Reports Filed by Exempt Organizations
  • 4.75.31  Conversion of Returns Upon Revocation of Exemption
  • 4.75.32  Declaratory Judgment Cases And The Administrative Record
  • 4.75.34  Procedures for Disposition of IRC 501(p) Cases
  • 4.75.35  EO ATAT Committee Operating Procedures
  • 4.75.36  Procedures For Processing Technical Advice Cases
• 4.76  Exempt Organizations Examination Guidelines
  • 4.76.1  Single Parent Title Holding Corporations IRC 501(c)(2)
  • 4.76.2  Special Features of IRC § 501(c)(3) Organizations
  • 4.76.3  Public Charities
  • 4.76.4  Private Foundations
  • 4.76.5  Non-Exempt Charitable And Split Interest Trusts
  • 4.76.6  Religious Organizations
  • 4.76.7  Church Tax Inquiries and Examinations - IRC § 7611
  • 4.76.8  Private and Charter Schools
  • 4.76.9  Public Interest Law Firms
  • 4.76.11  Educational Organizations Other Than Schools
  • 4.76.12  All Other IRC 501(c)(3) Organizations
  • 4.76.13  Civic Leagues, Social Welfare Organizations, and Local Association of Employees - IRC 501(c)(4)
  • 4.76.14  Labor, Agricultural, and Horticulture Organizations - IRC 501(c)(5)
  • 4.76.15  Business Leagues - IRC 501(c)(6)
  • 4.76.16  Social and Recreational Clubs - IRC §501(c)(7)
  • 4.76.17  Fraternal Beneficiary Societies exempt under Sections IRC 501(c)(8) and IRC 501(c)(10)
  • 4.76.18  Voluntary Employees' Beneficiary Associations IRC 501(c)(9)
  • 4.76.19  Teachers' Retirement Fund Associations - IRC 501(c)(11)
  • 4.76.20  Local Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone or Electric Companies, and Like Organizations - IRC 501(c)(12)
  • 4.76.21  Cemetery Companies - IRC 501(c)(13)
  • 4.76.22  Credit Unions - IRC 501(c)(14)
  • 4.76.23  Small Insurance Companies or Associations IRC section 501(c)(15)
  • 4.76.24  Corporations Organized to Finance Crop Operations IRC 501(c)(16)
  • 4.76.25  Supplemental Unemployment Benefit Trusts IRC 501(c)(17)
  • 4.76.26  Veterans' Organizations
  • 4.76.27  Black Lung Benefit Trusts (§501(c)(21))
  • 4.76.28  Multiple Parent Title Holding Companies
  • 4.76.29  Apostolic Associations - IRC 501(d)
  • 4.76.30  EO Examination Guidelines for IRC section 527 Political Organizations.
  • 4.76.31  Health Maintenance Organizations
  • 4.76.50  Examinations Of Organizations Conducting Gaming Activities
  • 4.76.51  Fund-raising Activities
• 4.81  Tax Exempt Bonds (TEB)
  • 4.81.1  TEB Program
  • 4.81.2  Examination Selection
  • 4.81.3  Questionnaire Compliance Check Projects
  • 4.81.5  Examination Process
  • 4.81.6  Closing Agreements
  • 4.81.7  Bondholder Referrals
  • 4.81.10  Quality Review
  • 4.81.11  Referral Program
• 4.82  Tax Exempt Bonds Examination Guidelines
  • 4.82.1  Examining Qualified Small Issue Bonds
• 4.86  Indian Tribal Governments Administrative Guidance
  • 4.86.1  Indian Tribal Governments Administration
• 4.87  Indian Tribal Governments Inventory Management
  • 4.87.1  Inventory Management
• 4.88  Indian Tribal Governments Examination Issues and Procedures
  • 4.88.1  Examination Issues Pertaining to ITG Cases
• 4.89  Compliance and Program Management (CPM)
  • 4.89.1  Compliance and Program Management (CPM) Responsibilities
• 4.90  Federal, State and Local Governments (FSLG)
  • 4.90.1  FSLG Mission and Policy
  • 4.90.2  Customer Assistance
  • 4.90.3  Compliance Checks
  • 4.90.4  Penalties
  • 4.90.5  Case Selection Procedures
  • 4.90.6  Referrals
  • 4.90.7  Claims
  • 4.90.8  Examination Quality Measurement Standards
  • 4.90.9  Workpapers and Report Writing
  • 4.90.10  Statute Control Procedures
  • 4.90.11  Technical Review
  • 4.90.12  Case Closing and Special Handling Procedures
  • 4.90.13  FSLG Large Case Examination Program
  • 4.90.14  Counsel Contact and Technical Guidance
• 4.103  Compliance Data Environment (CDE)
  • 4.103.1  CDE Application and Use
  • 4.103.2  CDE Procedures
  • 4.103.3  CDE Roles and Reports
• 4.119  BMF Liability Determination
  • 4.119.1  BMF Underreporter (BMF AUR) Control
  • 4.119.4  BMF Underreporter (BMF-AUR) Program