This flow chart shows the basic process for AUR/BUR correlation and selectionThe process begins with two actions.Extract the return lines for each entity to create the TR lines.IRP summary for entity period for match to create the IR lines.The matching of entity tax return data with figures reported on information returns is conducted, resulting in two outcomes. Does the information from the tax return and information return match?If yes, end the process.If no, continue following the process.For each account, set return attributes with indicators.Identify discrepancies.Apply drop criteria and compute offsets.Compute underreported dollar amount and tax change.Apply thresholds.Assign a Category, Subcategory and Subfile to each case.Case files sent to CISA/BMFA.Data Integrity Checks are run.Business rules are applied.Perform optimization and export.Cases are delivered to the campus.