Risk Assessing Claim Issue(s)Off-page connectorContinue from IRM Exhibit 4.46.3-8Decision 1Did the taxpayer provide all documentation necessary for the examiner to make a proper tax determination?If yes, go to Process AIf no, go to Process BProcess AExamination team review: Examination team should weigh compliance and materiality against the risks, benefits and burdens of examining claim issue(s). Consideration should also be given to any materiality threshold agreements.Accept the claim issue(s) not requiring examination into RAR. If appropriate, group issues on Form 5701, IRM 126.96.36.199.5 and/orExamine the claim issue(s); add claim issue(s) and issue team(s) to the examination plan. Discuss resources, issue timeline(s), case ECD and statute with the taxpayer.Go to EndProcess BReiterate with the taxpayer the claim expectation to provide a fully documented and factually supported claim that may permit the examiner to make the proper tax determination without requiring the use of IDRsGo to Decision 2Decision 2Did the taxpayer provide all documentation necessary for the examiner to make a proper tax determination?If yes, go to Process A.If no, go to Decision 3.Decision 3Should an IDR be issued? See Note (1).If yes, go to Process C.If no, go to Process D.Process CIssue IDR. See IRM 188.8.131.52.1.Go to Decision 4.Process DTaxpayer failed to meet the burden of proof. Disallow claim issue(s) based on lack of substantiation. See IRM 184.108.40.206.Go to End.Decision 4Is the IDR late or incomplete? See Note (2).If yes, go to Process D (Option 1) or Process E (Option 2).If no, go to Process A.Process EFollow the IDR enforcement process. See IRM 220.127.116.11.2.Go to End.EndThis is the end of the flowchart.