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IRM
Part 4. Examining Process
Table of Contents
4.1 Planning and Special Programs
4.1.1 Planning, Monitoring, and Coordination
4.1.2 Workload Identification and Survey Procedures
4.1.5 Case Building, Classification, Storage and Delivery
4.1.8 Special Examination Features and Programs
4.1.9 International Features
4.1.10 Return Preparer Program Coordinator
4.1.21 LB&I Planning and Monitoring
4.1.26 Campus Exam Return Selection, Delivery and Monitoring
4.1.27 Information Return Case Selection
4.2 General Examining Procedures
4.2.1 General Examination Information
4.2.2 Disaster Assistance Relief
4.2.3 Technical Advice to Taxpayers and Examination Personnel
4.2.5 Disclosure of Official Information
4.2.6 Examination of Employee Returns
4.2.7 Ex Parte Communication Procedures
4.2.8 Guidelines for SB/SE National Quality Review
4.2.9 IDRS and Data Security for Examination
4.4 AIMS Procedures and Processing Instructions
4.4.1 Introduction
4.4.3 Credit Transfers and Reprocessing Returns
4.4.4 Claims
4.4.5 Closings to Appeals
4.4.6 Conversion of Returns
4.4.7 Correspondence and Closing Letters
4.4.9 Delinquent and Substitute for Return Processing
4.4.10 Employment/Excise Tax Adjustments
4.4.11 Entity Changes
4.4.12 Examined Closings, Surveyed Claims, and Partial Assessments
4.4.14 Individual Retirement Account (IRA), Education Savings Accounts and Medical Savings Account Adjustments
4.4.16 Inventory Control
4.4.17 Jeopardy Assessments/Termination Assessments/Transferor-Transferee Assessments
4.4.18 Large Dollar Cases
4.4.19 Manual Refunds
4.4.21 Non-Examined Closures and Deleting AIMS Records
4.4.22 Non-Master File (NMF) Processing
4.4.23 Openings
4.4.24 Payments and Remittances
4.4.25 Quick Assessments
4.4.26 Reopening/Reclosing/Reinputting Records
4.4.27 Reports
4.4.29 Social Security Administration (SSA) Adjustments
4.4.33 Transfers
4.4.34 Updating/Correcting AIMS Data Base
4.4.35 Unpostable Resolution
4.5 TE/GE AIMS Manual
4.5.1 TE/GE AIMS Processing
4.5.2 TE/GE Examined and Non-Examined Closures
4.5.3 TE/GE AIMS Special Processing Procedures
4.5.5 TE/GE Reports
4.7 Examination Returns Control System (ERCS)
4.7.1 Overview
4.7.2 Security
4.7.3 Statute of Limitations
4.7.4 Planning and Special Programs (PSP)
4.7.5 Group and Territory
4.7.6 Reports
4.7.7 Technical Services
4.7.8 Centralized Case Processing
4.7.10 AIMS/ERCS Staff
4.8 Technical Services
4.8.1 Organization and Responsibilities
4.8.2 Case Processing
4.8.4 Mandatory Review
4.8.5 Post Examination Case Processing Requirements
4.8.6 Criminal Restitution and Restitution-Based Assessments
4.8.7 Technical Field Support
4.8.8 Miscellaneous Responsibilities
4.8.9 Statutory Notices of Deficiency
4.8.10 Notice of Employment Tax Determination Under IRC 7436
4.8.11 Fraud Program Responsibilities
4.9 Examination Technical Time Reporting System
4.9.1 Outline of System
4.10 Examination of Returns
4.10.1 Overview of Examiner Responsibilities
4.10.2 Pre-Contact Responsibilities
4.10.3 Examination Techniques
4.10.4 Examination of Income
4.10.5 Required Filing Checks
4.10.6 Penalty Considerations
4.10.7 Issue Resolution
4.10.8 Report Writing
4.10.9 Workpaper System and Case File Assembly
4.10.10 Standard Paragraphs and Explanation of Adjustments
4.10.11 Claims for Refund and Requests for Abatement
4.10.13 Certain Technical Issues
4.10.15 Report Generation Software
4.10.16 Examination Operational Automation Database (EOAD)
4.10.20 Requesting Audit, Tax Accrual or Tax Reconciliation Workpapers
4.10.21 U.S. Withholding Agent Examinations - Form 1042
4.10.26 Net Rate Netting Procedures for LB&I Cases
4.10.27 Identity Theft Case Processing for Field Examiners
4.11 Examining Officers Guide (EOG)
4.11.5 Allocation of Income and Deductions Under IRC 482
4.11.6 Changes in Accounting Methods
4.11.11 Net Operating Loss Cases
4.11.29 Transfer of Returns Open for Examination
4.11.51 Return Preparer Program
4.11.52 Transferee Liability Cases
4.11.55 Power of Attorney Rights and Responsibilities
4.11.57 Third-Party Contacts
4.12 Nonfiled Returns
4.12.1 Nonfiled Returns
4.13 Audit Reconsideration
4.13.1 Introduction
4.13.2 Contact Employees
4.13.3 Central Reconsideration Unit
4.13.4 Area Office (AO) Examination
4.13.5 Exam SFR Reconsiderations
4.13.6 Appeals
4.13.7 Exhibits
4.15 Jeopardy/Termination Assessments
4.15.1 Jeopardy and Terminations
4.15.2 Examination Procedures
4.15.3 Assessment Procedures (Centralized Case Processing )
4.16 Special Enforcement Program (SEP)
4.16.1 SEP Responsibilities and Case Development
4.17 Compliance Initiative Projects
4.17.1 Overview of Compliance Initiative Projects
4.17.2 Responsibilities
4.17.3 Requirements
4.17.4 Procedures
4.18 Exam Offer-In-Compromise
4.18.1 Offers in Compromise Received in Exam
4.18.3 Effective Tax Administration Offers
4.18.7 Special Case Processing
4.19 Liability Determination
4.19.2 IMF Automated Underreporter (AUR) Control
4.19.3 IMF Automated Underreporter Program
4.19.4 CAWR Reconciliation Balancing
4.19.5 Certification of State Federal Unemployment Tax Act (FUTA)Credits
4.19.6 Minister and Religious Waiver Program
4.19.7 IMF Automated Underreporter (AUR) Technical System Procedures
4.19.8 CAP (CAWR Automated Program) Technical System Procedures
4.19.9 FCP (FUTA Case Processing) Technical System Procedures
4.19.10 Examination General Overview
4.19.11 Examination Classification of Work
4.19.12 Centralized Files and Scheduling
4.19.13 General Case Development and Resolution
4.19.14 EITC Revenue Protection Strategy
4.19.15 Discretionary Programs
4.19.16 Claims
4.19.17 Non-Filer Program
4.19.18 Quality Review Program
4.19.19 Campus Examination Telephone Contacts
4.19.20 Automated Correspondence Exam (ACE) Processing Overview
4.19.21 Clerical
4.19.22 CAWR Control
4.19.23 FUTA Control
4.19.25 Information Return Penalty (IRP) Procedures
4.20 Examination Collectibility
4.20.1 Examination Collectibility Procedures
4.21 Electronic Filing Program
4.21.1 Monitoring the IRS Program
4.22 National Research Program (NRP)
4.22.1 National Research Program Overview
4.22.2 NRP Case Building
4.22.3 Classification of NRP Returns
4.22.4 Examination of NRP Returns
4.22.5 Campus Compliance Operations Site
4.22.6 Examination of Individual Income Tax Returns
4.22.8 NRP EITC Component of the Individual Reporting Compliance Study
4.23 Employment Tax
4.23.1 Employment Tax - Employment Tax Objectives, Organization, and IRM 4.23
4.23.2 Employment Tax Responsibilities and Coordination with Other Functions.
4.23.3 Employment Tax - Examination Programs and Examination Planning Procedures
4.23.4 General Procedures, Pre-Contact Analysis, and Workpapers
4.23.5 Technical Guidelines for Employment Tax Issues
4.23.6 Classification Settlement Program (CSP)
4.23.7 Employment Tax on Tip Income
4.23.8 Determining Employment Tax Liability
4.23.9 Employment Tax Penalty, Fraud, and Identity Theft Procedures
4.23.10 Report Writing Guide for Employment Tax Examinations
4.23.11 Prompt Action in Tax Underpayment and Overassessment Cases
4.23.12 Delinquent Return Procedures
4.23.13 Adjusted Returns, Abatements and Claims
4.23.14 Statute Control and Extension
4.23.15 Technical Advice From the Office of Chief Counsel
4.23.17 Preparer Penalty Procedures for SB/SE Employment Tax
4.23.18 Coordinating Worker Classification Determinations Between SS-8 Program and Exam
4.23.19 Employment Tax Case Assignment and Grading Criteria
4.23.20 Voluntary Classification Settlement Program (VCSP) Procedures
4.23.21 Tax Compliance Officer Employment Tax Procedures
4.23.22 Unagreed Employment Tax Case Procedures
4.23.25 Voluntary Closing Agreement Process - Employment Tax (VCAP - ET)
4.24 Excise Tax
4.24.1 Introduction to Excise Taxes
4.24.2 Form 637 Excise Tax Registrations
4.24.4 Excise Fuel Taxes Workload, Policies and Procedures
4.24.5 Large Business and International (LB&I) Examination Program Procedures for Excise Employees
4.24.6 Technical Guidance and Information Processing for Excise Tax Examination Issues
4.24.8 Examination Guidance for Excise Claims for Refund or Abatement
4.24.9 Excise Tax Penalties Guidance
4.24.10 Appeals Referral Procedures
4.24.13 Overview of Excise Fuel Compliance Program
4.24.14 Excise Fuel Compliance Safety, Uniform, and Motor Vehicle Requirements
4.24.15 Excise Fuel Compliance Inspection, Sampling, and Shipping
4.24.16 Excise Fuel Compliance Report Writing, Case Processing and Appeals Procedures
4.24.17 Excise Summary Terminal Activity Reporting System (ExSTARS) Compliance Examination Procedures
4.24.18 Excise Case Selection
4.24.20 Excise Tax Report Writing Guide
4.24.21 Case Closings
4.25 Estate and Gift Tax
4.25.1 Estate and Gift Tax Examinations
4.25.2 Campus Estate and Gift
4.25.3 Planning, Classification, and Selection
4.25.4 International Estate and Gift Tax Examinations
4.25.5 Technical Guidelines for Estate and Gift Tax Issues
4.25.6 Report Writing Guide for Estate and Gift Tax Examinations
4.25.7 Estate and Gift Tax Penalty and Fraud Procedures
4.25.8 Delinquent Returns and SFR Procedures
4.25.9 Requests for Abatement, Claims for Refund, and Doubt as to Liability Offer in Compromise in Estate and Gift Tax Cases
4.25.10 Case Closing Procedures
4.25.11 Special Examination Procedures
4.25.12 Valuation Assistance
4.25.13 Appeals, Mediation, and Settlement Procedures
4.25.14 Miscellaneous Procedures
4.26 Bank Secrecy Act
4.26.1 Introduction and Program Structure
4.26.3 Examination Case Selection (ECS)
4.26.4 FinCEN Query (FCQ)
4.26.5 Bank Secrecy Act History and Law
4.26.6 Bank Secrecy Act Examiner Responsibilities
4.26.7 Bank Secrecy Act Penalties
4.26.8 Special Procedures
4.26.9 Examination Techniques For Bank Secrecy Act Industries
4.26.10 Form 8300 History and Law
4.26.11 BSA Examiner Responsibilities for Form 8300 Examinations
4.26.12 Examination Techniques for Form 8300 Industries
4.26.13 Structuring
4.26.14 Disclosure
4.26.15 General Program
4.26.16 Report of Foreign Bank and Financial Accounts (FBAR)
4.26.17 Report of Foreign Bank and Financial Accounts (FBAR) Procedures
4.27 Bankruptcy
4.27.1 Examiner Responsibilities and Procedures
4.29 Partnership Control System (PCS)
4.29.1 Overview of the PCS
4.29.2 Maintaining the PCS Database
4.29.3 PCS Database Elements
4.29.4 PCS Reports
4.29.5 PCS TEFRA/ILSC Notices and Cover Letters
4.30 LMSB General Procedures
4.30.1 Pre-Filing Agreement Program
4.31 Pass-Through Entity Handbook
4.31.1 Introduction
4.31.2 TEFRA Examinations - Field Office Procedures
4.31.3 TEFRA Examinations - CPF Procedures
4.31.4 TEFRA Administrative Adjustment Request (AAR)
4.31.5 Investor Level Statute Control (ILSC) Examinations - Field Office Procedures
4.31.6 Investor Level Statute Control (ILSC) Pass-Through Examinations - CPF Procedures
4.31.7 TEFRA Bankruptcy
4.31.8 TEFRA and ILSC Examinations - Campus Identity Theft (IDT) Procedures
4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures
4.32 Abusive Transactions
4.32.1 Process Guide for Combating Abusive Tax Avoidance Transactions
4.32.2 The Abusive Transactions (AT) Process
4.32.3 Coordination and Roles of Cross-Functional Units
4.32.4 IRC 6707A Penalty for Failure to Include Reportable Transaction Information With Return
4.33 Electronic Business
4.33.1 Managing Electronic Records from Taxpayers and Third Parties
4.36 Joint Committee Procedures
4.36.1 Joint Committee Process Overview
4.36.2 Identification of Joint Committee Cases
4.36.3 Examination Team Responsibilities
4.36.4 Joint Committee Review Team Procedures
4.36.5 Reports
4.37 Financial Products and Transactions
4.37.1 Financial Products Specialty
4.41 Oil and Gas Industry
4.41.1 Oil and Gas Handbook
4.46 LB&I Examination Process
4.46.1 General Information and Definitions
4.46.3 Planning the Examination
4.46.4 Executing the Examination
4.46.5 Resolving the Examination
4.46.6 Workpapers and Reports Resources
4.46.10 Outside Expert Program
4.47 Computer Audit Specialist
4.47.1 Computer Audit Specialist Program (CAS)
4.47.2 CAS Technical and Procedural Information
4.47.3 Statistical Sampling Auditing Techniques
4.48 Engineering Program
4.48.1 Overview of Engineering Program
4.48.2 Valuation Assistance for Cases Involving Works of Art
4.48.3 Tangible Personal Property Valuation Guidelines
4.48.4 Business Valuation Guidelines
4.48.5 Intangible Property Valuation Guidelines
4.48.6 Real Property Valuation Guidelines
4.50 LB&I Compliance Integration
4.50.1 Campaign Development Process
4.50.2 Other Workload Selection – Non-campaign Workstreams
4.51 LB&I Case Management
4.51.2 LMSB Administrative Guidance
4.51.4 LB&I/Appeals Fast Track Settlement Program (FTS)
4.51.8 Compliance Assurance Process (CAP) Examinations
4.52 Global High Wealth Industry
4.52.1 Global High Wealth Program Processes and Procedures
4.60 International Procedures
4.60.1 Exchange of Information
4.60.2 Mutual Agreement Procedures and Report Guidelines
4.60.3 Tax Treaty Related Matters
4.60.6 International Referral Criteria and Procedures
4.60.7 Guidelines for Evaluating International Referrals
4.60.8 International Examination and Processing Procedures
4.60.9 International Examiner’s Report
4.61 International Program Audit Guidelines
4.61.2 Foreign Based Books and Records
4.61.3 Development of IRC 482 Cases
4.61.4 Information Gathering
4.61.5 Entity Classification
4.61.6 Boycotts
4.61.7 Controlled Foreign Corporations
4.61.8 ETI (Extraterritorial income), IC-DISCs and FSCs
4.61.10 Foreign Tax Credit
4.61.11 Development of IRC 367 Transactions and Issues
4.61.12 Foreign Investment in Real Property Tax Act
4.61.13 Dual Consolidated Losses
4.61.14 Guidelines for Handling Delinquent Forms 1120-F and Requests for Waiver
4.62 International Relations
4.62.1 International Visitors Program
4.62.3 Requests for Representation Funds and Gifts for Foreign Officials
4.63 Withholding and International Individual Compliance
4.63.1 Overview of the WIIC Practice Area
4.63.2 LB&I WIIC Practice Network Knowledge Management
4.63.3 Offshore Voluntary Disclosure Program
4.63.4 Examination Procedures
4.63.5 International Penalties and Procedures – Individuals
4.64 Central Withholding Agreement (CWA) Program
4.64.1 Case Development and Processing Guidelines
4.70 TE/GE Examinations
4.70.1 Affordable Care Act (ACA) Hospital Compliance Review
4.70.3 Promoter Investigations
4.70.5 Issue Identification and Research
4.70.6 Classification and Case Assignment (C&CA) Procedures
4.70.7 Special Review (SR) and Tax Exempt Quality Measurement System (TEQMS) Procedures
4.71 Employee Plans Examination of Returns
4.71.1 Overview of Form 5500 Examination Procedures
4.71.2 Overview of IDRS
4.71.3 Unagreed Form 5500 Examinations and EP Examinations Closing Agreements
4.71.4 Discrepancy Adjustments
4.71.5 Form 5330 Examinations
4.71.6 Employee Plans Referrals
4.71.7 Survey Returns
4.71.8 EP Claims
4.71.9 Statute Control Procedures
4.71.10 Form 990-T Processing
4.71.12 Case File Assembly Guidelines
4.71.13 Technical Assistance, Technical Advice Requests and Requests for Relief under IRC section 7805(b)
4.71.14 EP Mandatory Review
4.71.16 Employee Plans Large Case Examinations
4.71.17 Non-Return Unit Examinations
4.71.18 EP Penalties
4.71.19 Fast Track Settlement Procedures
4.71.20 Employee Plans Large Case Support Examination Procedures
4.71.21 Examination Procedures for Plans in U.S. Territories
4.71.22 Employee Plans Compliance Unit (EPCU)
4.71.23 Bankruptcy Procedures
4.71.25 EP Examinations Fraud Procedures
4.71.27 Form 5329 Examination Procedures
4.72 Employee Plans Technical Guidelines
4.72.2 Cash or Deferred Arrangements
4.72.3 Employee Contributions and Matching Contributions
4.72.4 Employee Stock Ownership Plans (ESOPs)
4.72.5 Top-Heavy Plans
4.72.6 IRC 415(b)
4.72.7 Examination Guidelines for IRC 415(c)
4.72.8 Valuation of Assets in Defined Contribution Plans
4.72.9 Qualified Joint and Survivor Annuity Requirements
4.72.10 Single-Sum Distributions or Single-Sum Like Distributions
4.72.11 Prohibited Transactions
4.72.13 IRC 403(b) Plans
4.72.14 Multiemployer Plan Examination Guidelines
4.72.15 Internal Revenue Code (IRC) 404 Examination Guidelines
4.72.16 IRC 430 Examination Guidelines
4.72.17 Simplified Employee Pensions (SEPs) and Salary Reduction Simplified Employee Pensions (SARSEPs)
4.72.18 Nonbank Trustee Investigation Procedures
4.72.19 IRC 457 Examination Guidelines
4.75 Exempt Organizations Examination Procedures
4.75.7 Exempt Organizations and Federal State Local /Employment Tax Case Assignment Guide
4.75.10 Exempt Organization Pre-contact Procedures
4.75.11 On-Site Audit Guidelines
4.75.12 Required Filing Checks and Package Audit Procedures
4.75.13 Issue Development and Conclusion
4.75.15 Closing Letters and Examination Reports
4.75.16 Case Closing Procedures
4.75.17 Mandatory Review
4.75.20 Final Case Processing
4.75.21 EO Special Examination Procedures
4.75.22 EO Delinquent, Amended and Substitute for Return Procedures
4.75.24 Organizations Covered by a Group Ruling
4.75.25 Exempt Organizations Examinations Closing Agreements
4.75.28 Discrepancy Adjustments
4.75.31 Conversion of Returns
4.75.32 Declaratory Judgment Cases And The Administrative Record
4.75.34 Procedures for Disposition of IRC 501(p) Cases
4.75.35 Fraud and Abusive Transaction Procedures
4.75.36 Procedures for Processing Technical Advice Cases
4.75.37 Claims, Requests for Abatement and Examination Reconsiderations
4.75.38 Small Employer Heath Care Tax Credit Under Section 45R
4.75.39 Church Tax Inquiries and Examinations Under IRC 7611
4.75.40 Employment Tax Audit Procedures
4.80 Government Entities Examinations
4.80.1 Technical Assistance and Technical Advice Requests
4.81 Tax Exempt Bonds (TEB) Examination Program and Procedures
4.81.5 Conducting the Examination
4.81.6 Closing Agreements
4.81.7 Bondholder Identification and Referrals
4.81.12 Compliance Review of Form 8038-CP
4.81.14 Unagreed Issues
4.82 Tax Exempt Bonds Examination Guidelines
4.82.2 Arbitrage Payment Refund Claim Procedures
4.82.3 Direct Pay Bonds
4.86 Indian Tribal Governments (ITG) Procedures
4.86.1 Indian Tribal Governments Administration and Policy
4.86.5 Conducting Indian Tribal Government Examinations
4.88 Indian Tribal Governments Examination Issues and Procedures
4.88.1 Examination Issues Pertaining to ITG Cases
4.103 Compliance Data Environment (CDE)
4.103.1 CDE Application and Procedures
4.119 BMF Liability Determination
4.119.1 BMF Underreporter (BUR) Control
4.119.3 BMF Underreporter (BUR) Manager and Coordinator Handbook
4.119.4 BMF Underreporter (BUR) Program