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Part 4. Examining Process
Part 4. Examining Process
Table of Contents
4.1 Planning and Special Programs
4.1.1 Planning, Monitoring, and Coordination
4.1.2 Workload Identification and Survey Procedures
4.1.5 Case Building, Classification, Storage and Delivery
4.1.8 Special Examination Features and Programs
4.1.9 International Features
4.1.10 Return Preparer Program Coordinator
4.1.21 LB&I Planning, Reporting and Monitoring
4.1.26 Campus Exam Return Selection, Delivery and Monitoring
4.1.27 Document Matching, Analysis & Case Selection
4.2 General Examining Procedures
4.2.1 General Examination Information
4.2.2 Disaster Assistance Relief
4.2.3 Technical Advice to Taxpayers and Examination Personnel
4.2.5 Disclosure of Official Information
4.2.6 Examination of Employee Returns
4.2.7 Ex Parte Communication Procedures
4.2.8 Guidelines for SB/SE National Quality Review
4.2.9 IDRS and Data Security for Examination
4.4 Audit Information Management System (AIMS) – Validity and Consistency
4.4.1 Introduction
4.4.3 Credit Transfers and Reprocessing Returns
4.4.7 Correspondence and Closing Letters
4.4.9 Delinquent and Substitute for Return Processing
4.4.12 Examined Closings, Surveyed Claims, Partial Assessments, and Closings to Appeals
4.4.16 Inventory Control
4.4.21 Non-Examined Closures and Deleting AIMS Records
4.4.22 Non-Master File (NMF) Processing
4.4.23 Openings
4.4.26 Reopening/Reclosing/Reinputting Records
4.4.27 Reports
4.4.33 Transfers
4.4.34 Updating/Correcting AIMS Data Base
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 and Territory
4.7.6 Reports
4.7.7 Technical Services
4.7.8 Centralized Case Processing
4.7.10 AIMS/ERCS Staff
4.8 Technical Services
4.8.1 Organization and Responsibilities
4.8.2 Case Processing
4.8.4 Mandatory Review
4.8.5 Post Examination Case Processing Requirements
4.8.6 Criminal Restitution and Restitution-Based Assessments
4.8.7 Technical Field Support
4.8.8 Miscellaneous Responsibilities
4.8.9 Statutory Notices of Deficiency
4.8.10 Notice of Employment Tax Determination Under IRC 7436
4.8.11 Fraud Program Responsibilities
4.9 Examination Technical Time Reporting System
4.9.1 Outline of System
4.10 Examination of Returns
4.10.1 Overview of 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 Workpaper System and Case File Assembly
4.10.10 Standard Paragraphs and Explanation of Adjustments
4.10.11 Claims for Refund and Requests for Abatement
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
4.10.27 Identity Theft Case Processing for Field Examiners
4.10.28 Designation of Cases for Litigation
4.11 Examining Officers Guide (EOG)
4.11.5 Allocation of Income and Deductions Under IRC 482
4.11.6 Changes in Accounting Methods
4.11.11 Net Operating Loss Cases
4.11.29 Transfer of Returns Open for Examination
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
4.13.1 Examination Audit Reconsideration Process
4.15 Jeopardy/Termination Assessments
4.15.1 Jeopardy and Terminations
4.15.3 Assessment Procedures (Centralized Case Processing)
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
4.19 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 Minister and Religious Waiver Program
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
4.19.12 Classification Support
4.19.13 General Case Development and Resolution
4.19.14 Refundable Credits Strategy
4.19.15 Discretionary Programs
4.19.16 Claims
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
4.19.25 Information Return Penalty (IRP) Procedures
4.19.26 Campus Backup Withholding Return Compliance Program Procedures
4.20 Examination Collectibility
4.20.1 Examination Collectibility Procedures
4.21 Electronic Filing Program
4.21.1 Monitoring the IRS Program
4.22 National Research Program (NRP)
4.22.1 National Research Program Overview
4.22.2 NRP Case Building
4.22.3 Classification of NRP Returns
4.22.4 Examination of NRP Returns
4.22.5 Campus Compliance Operations Site
4.22.6 Examination of Individual Income Tax Returns
4.22.8 NRP EITC Component of the Individual Reporting Compliance Study
4.23 Employment Tax
4.23.1 Employment Tax - Employment Tax Objectives, Organization, and IRM 4.23
4.23.2 Employment Tax Responsibilities and Coordination with Other Functions.
4.23.3 Employment Tax - Examination Programs and Examination Planning Procedures
4.23.4 Employment Tax - General Procedures and Workpapers
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, Fraud, and Identity Theft Procedures
4.23.10 Report Writing Guide for Employment Tax Examinations
4.23.11 Prompt Action in Tax Underpayment and Overassessment Cases
4.23.12 Delinquent Return Procedures
4.23.13 Adjusted Returns, Abatements and 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
4.23.19 Employment Tax Case Assignment and Grading Criteria
4.23.20 Voluntary Classification Settlement Program (VCSP) Procedures
4.23.21 Tax Compliance Officer Employment Tax Procedures
4.23.22 Unagreed Employment Tax Case Procedures
4.23.23 Employment Tax Workload Selection and Delivery
4.23.25 Voluntary Closing Agreement Process - Employment Tax (VCAP - ET)
4.23.26 Campus Employment Tax Non-Filer Program
4.24 Excise Tax
4.24.1 Introduction to Excise Taxes
4.24.2 Form 637 Excise Tax Registrations
4.24.5 Large Business and International (LB&I) Examination Program Procedures for Excise Employees
4.24.6 Technical Guidance and Information Processing for Excise Tax Examination Issues
4.24.8 Examination Guidance for Excise Claims for Refund or Abatement
4.24.9 Excise Tax Penalties Guidance
4.24.10 Appeals Referral 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 Case Selection
4.24.20 Excise Tax Report Writing Guide
4.24.21 Case Closings
4.24.22 Campus Procedures for Excise Taxes
4.24.23 Operational Procedures and Responsibilities for Form 637 Excise Tax Registrations and Secure Airport Terminals (SATs)
4.24.24 Form 637 Registration Files: Administrative Procedures for Initial Applications and Case Reviews
4.24.25 Issue Management System (IMS), Notebook and Workpapers
4.24.26 Excise Summary Terminal Activity Reporting System (ExSTARS) Coordinator Procedures
4.25 Estate and Gift Tax
4.25.1 Estate and Gift Tax Examinations
4.25.2 Campus Estate and Gift
4.25.3 Planning, Classification, and Selection
4.25.4 International Estate and Gift Tax Examinations
4.25.5 Technical Guidelines for Estate and Gift Tax Issues
4.25.6 Report Writing Guide for Estate and Gift Tax Examinations
4.25.7 Estate and Gift Tax Penalty and Fraud Procedures
4.25.8 Delinquent Returns and SFR Procedures
4.25.9 Requests for Abatement, Claims for Refund, and Doubt as to Liability Offer in Compromise in Estate and Gift Tax Cases
4.25.10 Case Closing Procedures
4.25.11 Special Examination Procedures
4.25.12 Valuation Assistance
4.25.13 Appeals, Mediation, and Settlement Procedures
4.25.14 Miscellaneous Procedures
4.26 Bank Secrecy Act
4.26.1 Introduction and Program Structure
4.26.3 Examination Case Selection (ECS)
4.26.4 FinCEN Query (FCQ)
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 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
4.27 Bankruptcy
4.27.1 Examiner Responsibilities 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/ILSC Notices and Cover Letters
4.30 LMSB General Procedures
4.30.1 Pre-Filing Agreement Program
4.30.4 LB&I Industry Program
4.31 Pass-Through Entity Handbook
4.31.1 Introduction
4.31.2 TEFRA Examinations - Field Office Procedures
4.31.3 TEFRA Examinations - CPF Procedures
4.31.4 TEFRA Administrative Adjustment Request (AAR)
4.31.5 Investor Level Statute Control (ILSC) Examinations - Field Office Procedures
4.31.6 Investor Level Statute Control (ILSC) Pass-Through Examinations - CPF Procedures
4.31.7 TEFRA Bankruptcy
4.31.8 TEFRA and ILSC Examinations - Campus Identity Theft (IDT) Procedures
4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures
4.31.11 Other PTE Topics
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
4.33 Electronic Business
4.33.1 Managing Electronic Records from Taxpayers and Third Parties
4.34 SB/SE Emerging Issues
4.34.1 SB/SE Emerging Issues Process
4.36 Joint Committee Procedures
4.36.1 Joint Committee Review Program Overview
4.36.2 Identification of Joint Committee Cases
4.36.3 Examination Team Responsibilities
4.36.4 Joint Committee Review Team Procedures
4.36.5 Reports
4.37 Financial Products and Transactions
4.37.1 Financial Products Specialty
4.46 LB&I Examination Process
4.46.1 General Information and Definitions
4.46.3 Planning the Examination
4.46.4 Executing the Examination
4.46.5 Resolving the Examination
4.46.6 Workpapers and Reports Resources
4.46.10 Outside Expert Program
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
4.50 LB&I Compliance Integration
4.50.1 Campaign Development Process
4.50.2 Other Workload Selection and Research – Non-Campaign Compliance Programs
4.50.3 Large Corporate Compliance Program
4.50.5 Office of Tax Shelter Analysis (OTSA)
4.51 LB&I Case Management
4.51.2 LB&I Administrative Guidance
4.51.4 LB&I/Appeals Fast Track Settlement Program (FTS)
4.51.8 Compliance Assurance Process (CAP)
4.52 Global High Wealth Industry
4.52.1 Global High Wealth Program Processes and Procedures
4.54 LB&I Subject Matter Experts (SMEs)
4.54.1 Roles and Responsibilities of SMEs
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
4.60.11 International Compliance Assurance Program
4.61 International Program Audit Guidelines
4.61.3 Development of IRC 482 Cases
4.61.11 Development of IRC 367 Transactions and Issues
4.61.12 Foreign Investment in Real Property Tax Act
4.61.13 Dual Consolidated Losses
4.61.14 Guidelines for Handling Delinquent Forms 1120-F and Requests for Waiver
4.62 International Relations
4.62.1 International Visitors Program
4.62.3 Requests for Representation Funds and Gifts for Foreign Officials
4.63 Withholding and International Individual Compliance
4.63.1 Overview of the Withholding Exchange & Individual International Compliance (WEIIC) Practice Area
4.63.2 LB&I WEIIC Practice Network Knowledge Management
4.63.3 Offshore Voluntary Disclosure Program, Streamlined Filing Compliance Procedures and Voluntary Disclosure Practice
4.63.4 International Individual Compliance Examination Procedures
4.63.5 International Penalties and Procedures – Individuals
4.64 Central Withholding Agreement (CWA) Program
4.64.1 Case Development and Processing Guidelines
4.65 FATCA Foreign Financial Institution (FFI) Operational Procedures and Compliance
4.65.1 IRS FFI List Publishing Process
4.70 TE/GE Examinations
4.70.1 Affordable Care Act (ACA) Hospital Compliance Review
4.70.3 Promoter Investigations
4.70.5 Issue Identification and Research
4.70.6 Classification and Case Assignment (C&CA) Procedures
4.70.7 Special Review (SR) and Tax Exempt Quality Measurement System (TEQMS) Procedures
4.70.11 Administrative Matters
4.70.12 Planning the Examinations
4.70.13 Executing the Examination
4.70.14 Resolving the Examination
4.70.15 Discrepancy Adjustments
4.70.16 TE/GE Technical Assistance, Technical Advice Requests and Requests for 7805(b) Relief
4.70.17 Claims and Abatements
4.70.18 Tip Compliance Agreements
4.70.19 Church Tax Inquiries and Examinations Under IRC 7611
4.70.20 Bondholder Identification and Referrals
4.71 Employee Plans Examination of Returns
4.71.21 Examination Procedures for Plans in U.S. Territories
4.71.23 Bankruptcy Procedures
4.75 Exempt Organizations Examination Procedures
4.80 Government Entities Examinations
4.81 Tax Exempt Bonds (TEB) Examination Program and Procedures
4.81.12 Compliance Review of Form 8038-CP
4.82 Tax Exempt Bonds Examination Guidelines
4.82.3 Direct Pay Bonds
4.86 Indian Tribal Governments (ITG) Procedures
4.88 Indian Tribal Governments Examination Issues and Procedures
4.103 Compliance Data Environment (CDE)
4.103.1 CDE Application and Procedures
4.119 BMF Liability Determination
4.119.1 BMF Underreporter (BUR) Control
4.119.3 BMF Underreporter (BUR) Manager and Coordinator Handbook
4.119.4 BMF Underreporter (BUR) Program