LB&I Guidelines for Reviewing ClaimsStart HereThis is the start of the flowchart.Decision 1Did the taxpayer file a valid claim in writing per Treas. Reg. 301.6402-2?If yes, proceed to Decision 2If no, proceed to Process ADecision 2Was the claim submitted within the 30-day window?If yes, proceed to Process EIf no, proceed to Decision 5.Process ADiscuss all deficiencies to be corrected with taxpayer and set a target date to correct the claimProceed to Decision 3.Decision 3Were all of the deficiencies corrected by the target date?If yes, go to Decision 4If no, go to Process BDecision 4Was the corrected claim submitted within the 30-day window?If yes, proceed to Process C.If no, proceed to Decision 5Process BThe examination team should discuss the claim's deficiencies with senior management to weigh the risks, benefits, and burdens before declining to act on the claim. See IRM 4.46.3.6.2.2.Proceed to Decision 8Process CRisk assess the claim issue(s) in the same manner as any other audit issue.Proceed to IRM Exhibit 4.46.3-4.Decision 5Is there a formal claim exception under IRM 4.46.3.6.1.1(4)?If yes, go to Process CIf no, go to Process DProcess DReiterate with the taxpayer the LB&I expectation to file formal claims after the 30-day window.Proceed to Decision 6Decision 6Did the taxpayer file the proper claim form with the campus per Treas. Reg. 301.6402-3?If yes, go to Process C.If no, go to Decision 7.Decision 7Did the territory manager waive the normal claim requirement? See IRM 4.46.3.6.2.5.If yes, go to Process E.If no, go to Process F.Process ERisk assess the informal claim issue(s) in the same manner as any other audit issue.Proceed to IRM Exhibit 4.46.3-4.Process FFormal Claim Required. If senior management and Counsel concur, follow Counsel's guidance before taking any action on the informal claim. See IRM 4.46.3.6.2.5(2).Go to End.Decision 8Should LB&I act on the claim?If yes, go to Process G.If no, go to Process H.Process GA high-level discussion with senior management and the taxpayer equivalent should be held to address the deficiencies to improve compliance of future claims. See IRM 4.46.3.6.2.2 (4).Go back to Process C.Process HInvalid ClaimSenior management and counsel concur to decline to act. See IRM 4.46.3.6.2.3 (3).Go to EndEndThis is the end of the flowchart.