Part 4. Examining Process

Table of Contents

4.1 Planning and Special Programs4.2 General Examining Procedures4.4 AIMS Procedures and Processing Instructions4.5 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 Bankruptcy4.28 Examination Specialization4.29 Partnership Control System (PCS)4.30 LMSB General Procedures4.31 Pass-Through Entity Handbook4.32 Abusive Transactions4.36 Joint Committee Procedures4.37 Financial Products and Transactions4.40 Technical Advisor Program
    4.41 Oil and Gas Industry4.42 Insurance Industry4.43 Retail Industry4.44 Subchapter T Cooperatives4.46 LB&I Examination Process4.47 Computer Audit Specialist4.48 Engineering Program4.49 Economist Program4.50 LB&I Compliance Integration4.51 LB&I Case Management4.52 Global High Wealth Industry4.60 International Procedures4.61 International Program Audit Guidelines4.62 International Relations4.63 Withholding and International Individual Compliance4.64 Central Withholding Agreement (CWA) Program4.70 TE/GE Examinations4.71 Employee Plans Examination of Returns4.72 Employee Plans Technical Guidelines4.75 Exempt Organizations Examination Procedures4.80 Government Entities Examinations4.81 Tax Exempt Bonds (TEB) Examination Program and Procedures4.82 Tax Exempt Bonds Examination Guidelines4.86 Indian Tribal Governments (ITG) Procedures4.87 ndian Tribal Governments Inventory Management4.88 Indian Tribal Governments Examination Issues and Procedures4.90 Federal, State and Local Governments (FSLG)4.103 Compliance Data Environment (CDE)4.119 BMF Liability Determination