Part 4. Examining Process

Table of Contents

4.1 Planning and Special Programs4.2 General Examining Procedures4.4 Audit Information Management System (AIMS) – Validity and Consistency4.5 TE/GE AIMS Manual4.7 Examination Returns Control System (ERCS)4.8 Technical Services4.9 Examination Technical Time Reporting System4.10 Examination of Returns4.11 Examining Officers Guide (EOG)4.12 Nonfiled Returns4.13 Audit Reconsideration4.15 Jeopardy/Termination Assessments4.16 Special Enforcement Program (SEP)4.17 Compliance Initiative Projects4.18 Exam Offer-In-Compromise4.19 Liability Determination4.20 Examination Collectibility4.21 Electronic Filing Program4.22 National Research Program (NRP)4.23 Employment Tax4.24 Excise Tax4.25 Estate and Gift Tax4.26 Bank Secrecy Act4.27 Bankruptcy4.29 Partnership Control System (PCS)4.30 LMSB General Procedures4.31 Pass-Through Entity Handbook4.32 Abusive Transactions4.33 Electronic Business4.34 SB/SE Emerging Issues4.36 Joint Committee Procedures4.37 Financial Products and Transactions4.46 LB&I Examination Process4.47 Computer Audit Specialist4.48 Engineering Program4.50 LB&I Compliance Integration4.51 LB&I Case Management4.52 Global High Wealth Industry4.54 LB&I Subject Matter Experts (SMEs)4.60 International Procedures4.61 International Program Audit Guidelines4.62 International Relations4.63 Withholding and International Individual Compliance4.64 Central Withholding Agreement (CWA) Program4.65 FATCA Foreign Financial Institution (FFI) Operational Procedures and Compliance4.70 TE/GE Examinations4.71 Employee Plans Examination of Returns4.75 Exempt Organizations Examination Procedures
    4.80 Government Entities Examinations
      4.81 Tax Exempt Bonds (TEB) Examination Program and Procedures4.82 Tax Exempt Bonds Examination Guidelines4.86 Indian Tribal Governments (ITG) Procedures
        4.88 Indian Tribal Governments Examination Issues and Procedures
          4.103 Compliance Data Environment (CDE)4.119 BMF Liability Determination