LB&I Directives provide administrative guidance to LB&I examiners to ensure consistent tax administration and on matters relating to internal operations. The Directives do not establish Service position on legal issues and are not legal guidance.
LB&I (formerly LMSB) Directives
|03-10-20||LB&I Directive on the Centralized Risking of Research Issues under IRC §§ 41 & 174|
|11-03-09||Field Directive on the Use of Estimates from Probability Samples|
|12-12-01||Conformity Election for Bank Bad Debts|