March 13, 2018
Five Compliance Campaigns
The IRS Large Business and International division has announced the identification and selection of five additional compliance campaigns. LB&I had announced on Jan. 31, 2017, the rollout of its first 13 campaigns to be implemented, and on Nov. 3, 2017, an additional 11 campaigns. LB&I continues to move toward issue-based examinations and a compliance campaign process in which the organization decides which compliance issues that present risk require a response in the form of one or multiple treatment streams to achieve compliance objectives. This approach makes use of IRS knowledge and deploys the right resources to address those issues.
The campaigns are the culmination of an extensive effort to redefine large business compliance work and build a supportive infrastructure inside LB&I. Campaign development requires strategic planning and deployment of resources, training and tools, metrics and feedback. LB&I is investing the time and resources necessary to build well-run and well-planned compliance campaigns.
These five additional campaigns were identified through LB&I data analysis and suggestions from IRS compliance employees. LB&I's goal is to improve return selection, identify issues representing a risk of non-compliance, and make the greatest use of limited resources.
The five campaigns selected for this rollout are:
- Costs that Facilitate an IRC Section 355 Transaction
- Practice Areas: Enterprise Activities
- SECA Tax
- Practice Areas: Pass Through Entities and Northeastern Compliance
- Partnership Stop Filer
- Practice Areas: Pass-Through Entities and Western Compliance
- Sale of Partnership Interest
- Practice Areas: Pass-Through Entities and Eastern Compliance
- Partial Disposition Election for Buildings
- Practice Area: Eastern Compliance