Table of Contents

• 4.1   Planning and Special Programs
  • 4.1.1   Planning and Monitoring
  • 4.1.2   Determining Return Need
  • 4.1.3   Source of Returns-Priority Programs-DIF and Ordering
  • 4.1.4   Other Programs and Other Source Workload
  • 4.1.5   Classification and Case Building
  • 4.1.5   Classification and Case Building (Cont. 1)
  • 4.1.6   Storage of Selected Returns
  • 4.1.7   Assignment of Selected Returns
  • 4.1.8   Special Examination Features and Programs
  • 4.1.9   International Features
  • 4.1.10   Return Preparer Program Coordinator
  • 4.1.10   Return Preparer Program Coordinator (Cont. 1)
  • 4.1.20   Headquarters and Industry Offices Responsible for LMSB PSP
  • 4.1.21   LMSB Planning and Monitoring
  • 4.1.22   LMSB Workload Study
  • 4.1.23   Determining Return Needs for LMSB
  • 4.1.24   LMSB Sources of Returns, Ordering and Classification
  • 4.1.25   LMSB Inventory Ordering and Return Delivery Systems
• 4.2   General Examining Procedures
  • 4.2.1   General Examination Information
  • 4.2.2   Miscellaneous Examination Procedures
  • 4.2.3   Technical Advice to Taxpayers and Examination Personnel
  • 4.2.4   Employee Conduct and Responsibilities
  • 4.2.5   Disclosure of Official Information
  • 4.2.6   Examination of Employee Returns
• 4.3   Midwest Automated Compliance System (MACS)
  • 4.3.1   Overview
  • 4.3.2   Responsibilities
  • 4.3.3   MACS Security
  • 4.3.4   User Procedures
  • 4.3.5   Case Administration
  • 4.3.6   Special Features and Procedures
• 4.4   AIMS Processing
  • 4.4.1   Introduction
  • 4.4.3   Adjustments—Miscellaneous
  • 4.4.4   Claims
  • 4.4.5   Closings to Appeals
  • 4.4.6   Conversion of Returns
  • 4.4.7   Correspondence
  • 4.4.8   Credit Transfers and Miscellaneous Adjustments
  • 4.4.9   Delinquent and Substitute for Return Processing
  • 4.4.9   Delinquent and Substitute for Return Processing (Cont. 1)
  • 4.4.10   Employment/Excise Tax Adjustments
  • 4.4.11   Entity Changes
  • 4.4.12   Examined Closings, Surveyed Claims, and Partial Assessments
  • 4.4.12   Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 1)
  • 4.4.12   Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 2)
  • 4.4.12   Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 3)
  • 4.4.12   Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 4)
  • 4.4.12   Examined Closings, Surveyed Claims, and Partial Assessments (Cont. 5)
  • 4.4.13   IDRS Research
  • 4.4.14   Individual Retirement Account (IRA) 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
  • 4.4.20   Missing Returns and Error Accounts
  • 4.4.21   Non-Examined Closings/Deleting AIMS Records
  • 4.4.22   Non-Master File (NMF) Processing
  • 4.4.23   Openings
  • 4.4.23   Openings (Cont. 1)
  • 4.4.24   Payments and Remittances
  • 4.4.25   Quick Assessments
  • 4.4.26   Reopening/Reclosing/Reinputting Records
  • 4.4.27   Reports
  • 4.4.27   Reports (Cont. 1)
  • 4.4.28   Revenue Agent Reports (RAR’s) Sent to States
  • 4.4.29   Social Security Administration (SSA) Adjustments
  • 4.4.32   Terminal Operations
  • 4.4.33   Transfers
  • 4.4.34   Updating/Correcting AIMS Data Base
  • 4.4.35   Unpostable Resolution
  • 4.4.35   Unpostable Resolution (Cont. 1)
• 4.5   TE/GE AIMS Manual
  • 4.5.1   TE/GE AIMS Processing
  • 4.5.1   TE/GE AIMS Processing (Cont. 1)
  • 4.5.2   TE/GE Examined and Non-Examined Closures
  • 4.5.2   TE/GE Examined and Non-Examined Closures (Cont. 1)
  • 4.5.2   TE/GE Examined and Non-Examined Closures (Cont. 2)
  • 4.5.3   TE/GE AIMS Special Processing Procedures
  • 4.5.3   TE/GE AIMS Special Processing Procedures (Cont. 1)
  • 4.5.5   TE/GE Reports
  • 4.5.5   TE/GE Reports (Cont. 1)
• 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
  • 4.7.6   Reports
  • 4.7.6   Reports (Cont. 1)
  • 4.7.7   Technical Services Staff
  • 4.7.8   Case Processing Support
  • 4.7.9   Chief
  • 4.7.10   ERCS Functional Coordinator
  • 4.7.11   System Administrator
• 4.8   Technical Support (Exam)
  • 4.8.1   Organization and Responsibilities
  • 4.8.2   Case Processing
  • 4.8.3   Examination Quality Measurement Staff (EQMS)
  • 4.8.4   Mandatory Review
  • 4.8.5   Post Examination Case Processing Requirements
  • 4.8.7   Technical Field Support
  • 4.8.8   Miscellaneous Responsibilities
  • 4.8.9   Statutory Notices of Deficiency Issued by Area Offices
  • 4.8.9   Statutory Notices of Deficiency Issued by Area Offices (Cont. 1)
  • 4.8.9   Statutory Notices of Deficiency Issued by Area Offices (Cont. 2)
• 4.9   Examination Technical Time Reporting System
  • 4.9.1   Outline of System
  • 4.9.2   Description and Use of Examination Technical Time Report - Form 4502
• 4.10   Examination of Returns
  • 4.10.1   Overview and Basic Examiner Responsibilities
  • 4.10.2   Pre-contact Responsibilities
  • 4.10.2   Pre-contact Responsibilities (Cont. 1)
  • 4.10.3   Examination Techniques
  • 4.10.3   Examination Techniques (Cont. 1)
  • 4.10.3   Examination Techniques (Cont. 2)
  • 4.10.4   Examination of Income
  • 4.10.4   Examination of Income (Cont. 1)
  • 4.10.5   Required Filing Checks
  • 4.10.6   Penalty Considerations
  • 4.10.7   Issue Resolution
  • 4.10.7   Issue Resolution (Cont. 1)
  • 4.10.8   Report Writing
  • 4.10.8   Report Writing (Cont. 1)
  • 4.10.8   Report Writing (Cont. 2)
  • 4.10.9   Workpapers
  • 4.10.10   Standard Paragraphs and Explanation of Adjustments
  • 4.10.12   Frivolous Return Program
  • 4.10.12   Frivolous Return Program (Cont. 1)
  • 4.10.13   Certain Technical Issues
  • 4.10.13   Certain Technical Issues (Cont. 1)
  • 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
  • 4.10.21   U.S. Withholding Agent Examinations - Form 1042 (Cont. 1)
  • 4.10.26   Net Rate Netting Procedures for LMSB Cases
• 4.11   Examining Officers Guide (EOG)
  • 4.11.5   Allocation of Income and Deductions - IRC Section 482
  • 4.11.6   Changes in Accounting Methods
  • 4.11.7   Corporate Liquidations/Dissolutions
  • 4.11.11   Net Operating Loss Cases
  • 4.11.17   Electronically Filed Returns
  • 4.11.29   Transfer of Returns Open for Examination
  • 4.11.34   Innocent Spouse
  • 4.11.51   Return Preparer Program
  • 4.11.52   Transferee Liability Cases
  • 4.11.55   Issues Involving a Taxpayer's Representative
  • 4.11.55   Issues Involving a Taxpayer's Representative (Cont. 1)
  • 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   Automated Substitute for Return (ASFR)
  • 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 (Case Processing Support)
  • 4.15.4   Administrative and Judicial Review
  • 4.15.5   Post-Assessment Procedures
  • 4.15.6   Technical Support Guidelines
  • 4.15.7   Planning and Special Programs Procedures
• 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
  • 4.18.2   Doubt as to Liability Offers
  • 4.18.3   Effective Tax Administration Offers
  • 4.18.4   Combination Offers
  • 4.18.5   Review, Closing and Reporting Requirements
  • 4.18.6   Case Processing & Controls
  • 4.18.7   Special Case Processing
• 4.19   Liability Determination
  • 4.19.2   IMF Automated Underreporter (AUR) Control
  • 4.19.2   IMF Automated Underreporter (AUR) Control (Cont. 1)
  • 4.19.2   IMF Automated Underreporter (AUR) Control (Cont. 2)
  • 4.19.2   IMF Automated Underreporter (AUR) Control (Cont. 3)
  • 4.19.2   IMF Automated Underreporter (AUR) Control (Cont. 4)
  • 4.19.3   IMF Automated Underreporter
  • 4.19.3   IMF Automated Underreporter (Cont. 1)
  • 4.19.3   IMF Automated Underreporter (Cont. 2)
  • 4.19.3   IMF Automated Underreporter (Cont. 3)
  • 4.19.3   IMF Automated Underreporter (Cont. 4)
  • 4.19.3   IMF Automated Underreporter (Cont. 5)
  • 4.19.3   IMF Automated Underreporter (Cont. 6)
  • 4.19.4   CAWR Reconciliation Balancing
  • 4.19.4   CAWR Reconciliation Balancing (Cont. 1)
  • 4.19.4   CAWR Reconciliation Balancing (Cont. 2)
  • 4.19.5   Certification of State FUTA Credits
  • 4.19.6   SSA Correspondence, Minister Waivers, and Application for Exemption from Social Security and Medicare
  • 4.19.7   IMF Automated Underreporter (AUR) Technical System Procedures
  • 4.19.7   IMF Automated Underreporter (AUR) Technical System Procedures (Cont. 1)
  • 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
  • 4.19.11   Examination Classification of Work (Cont. 1)
  • 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
  • 4.19.15   Discretionary Programs (Cont. 1)
  • 4.19.15   Discretionary Programs (Cont. 2)
  • 4.19.16   Claims
  • 4.19.17   Non-Filer Program
  • 4.19.18   Quality Review Program
  • 4.19.19   Telephone Contacts
  • 4.19.20   Batch Processing Overview
  • 4.19.21   Clerical
  • 4.19.22   CAWR Control
  • 4.19.23   FUTA Control
• 4.20   Examination Collectibility
  • 4.20.1   General Collectibility Procedures
  • 4.20.2   Scope Consideration
  • 4.20.3   Soliciting Payment
  • 4.20.4   Installment Agreements
• 4.21   Electronic Filing Program
  • 4.21.1   e-file ProgramMonitoring The IRS
  • 4.21.1   ProgramMonitoring The IRS (Cont. 1)
• 4.22   National Research Program (NRP)
  • 4.22.1   NRP Overview
  • 4.22.2   NRP Case Building
  • 4.22.3   Classification of NRP Returns
  • 4.22.4   Examination of NRP Cases-Area Office
  • 4.22.5   Campus Compliance Operations Site
  • 4.22.6   Area Office - Examination of Individual Returns
  • 4.22.7   Area Office - Examination of S Corporation Returns
  • 4.22.8   NRP EITC Component of the Individual Reporting Compliance Study
  • 4.22.9   International Form 1040 NRP Study
• 4.23   Employment Tax
  • 4.23.1   Introduction
  • 4.23.2   Employment Tax Examination Objectives
  • 4.23.3   Classification, Selection, and Assignment of Employment Tax Cases
  • 4.23.4   Workpapers — Employment Tax Examinations
  • 4.23.5   Technical Guidelines for Employment Tax Issues
  • 4.23.5   Technical Guidelines for Employment Tax Issues (Cont. 1)
  • 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 and Fraud Procedures
  • 4.23.10   Report Writing Guide for Employment Tax Examinations
  • 4.23.10   Report Writing Guide for Employment Tax Examinations (Cont. 1)
  • 4.23.11   Prompt Action in Deficiency and Overassessment Cases
  • 4.23.12   Delinquent Return Procedures
  • 4.23.13   Employment Tax Refund or Abatement Claims
  • 4.23.14   Statute Control and Extension
  • 4.23.15   Technical Advice From the Headquarters Office
  • 4.23.16   Employment Tax —Appeals Procedures
• 4.24   Excise Tax
  • 4.24.1   Introduction to Excise Taxes
  • 4.24.2   Form 637 Excise Tax Registrations
  • 4.24.2   Form 637 Excise Tax Registrations (Cont. 1)
  • 4.24.3   Selection, Assignment and Monitoring of Workload
  • 4.24.4   Excise Fuel Compliance Review and Examination Procedures
  • 4.24.5   Large and Mid-Size Business Examination Program Procedures for Excise Examiners
  • 4.24.6   Excise Tax Examiner Responsibilities
  • 4.24.7   Excise Embedded Quality Review System (EQRS) and Excise National Quality Review System (NQRS)
  • 4.24.8   Claims for Refund or Abatement
  • 4.24.9   Excise Tax Penalty Procedures
  • 4.24.10   Excise Tax Examination Reports, Case Closing and Appeals Procedures
  • 4.24.11   Excise Tax Processing Procedures at the Cincinnati Internal Revenue Service Center (CIRSC)
  • 4.24.12   Excise Tax Technical Guidance Program
  • 4.24.13   Fuel Compliance Officer Technical Guidance
  • 4.24.13   Fuel Compliance Officer Technical Guidance (Cont. 1)
  • 4.24.13   Fuel Compliance Officer Technical Guidance (Cont. 2)
• 4.25   Estate and Gift Tax
  • 4.25.1   Estate and Gift Tax Examinations
  • 4.25.2   Campus Procedures For Estate Tax
• 4.26   Bank Secrecy Act
  • 4.26.1   Introduction
  • 4.26.2   Program Structure
  • 4.26.3   Role of the Bank Secrecy Act Coordinator
  • 4.26.4   Currency and Banking Retrieval System
  • 4.26.5   Bank Secrecy Act History and Law
  • 4.26.6   Bank Secrecy Act Examiner Responsibilities
  • 4.26.7   Penalties
  • 4.26.8   Special Procedures
  • 4.26.9   Examination Techniques For Bank Secrecy Act Industries
  • 4.26.9   Examination Techniques For Bank Secrecy Act Industries (Cont. 1)
  • 4.26.9   Examination Techniques For Bank Secrecy Act Industries (Cont. 2)
  • 4.26.10   Form 8300 History and Law
  • 4.26.11   BSA Examiner Responsibilities for Form 8300/6050I Examinations
  • 4.26.12   Examination Techniques for Form 8300 Industries
  • 4.26.12   Examination Techniques for Form 8300 Industries (Cont. 1)
  • 4.26.12   Examination Techniques for Form 8300 Industries (Cont. 2)
  • 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
  • 4.26.18   Embedded Quality
• 4.27   Bankruptcy
  • 4.27.1   Petitions Filed After 9/30/79
  • 4.27.2   Examiner Responsibilities
  • 4.27.3   Review & Processing Procedures
  • 4.27.4   Statute of Limitations Considerations
  • 4.27.5   Miscellaneous Provisions
• 4.28   Examination Specialization
  • 4.28.1   Examination Specialization (ES) Program 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/NonTEFRA Notices and Cover Letters
• 4.30   LMSB General Procedures
  • 4.30.1   Pre-Filing Agreement Program
  • 4.30.3   Overseas Posts
• 4.31   Pass-Through Entity Handbook
  • 4.31.1   Introduction
  • 4.31.2   TEFRA Examinations - Field Office Procedures
  • 4.31.2   TEFRA Examinations - Field Office Procedures (Cont. 1)
  • 4.31.2   TEFRA Examinations - Field Office Procedures (Cont. 2)
  • 4.31.3   TEFRA Examinations - CTF Procedures
  • 4.31.3   TEFRA Examinations - CTF Procedures (Cont. 1)
  • 4.31.4   Administrative Adjustment Request (AAR)
  • 4.31.5   NonTEFRA Examinations - Field Office Procedures
  • 4.31.6   NonTEFRA Examinations-CTF Procedures
  • 4.31.7   TEFRA Bankruptcy
  • 4.31.7   TEFRA Bankruptcy (Cont. 1)
• 4.32   Abusive Tax Avoidance Transactions (ATAT)
  • 4.32.1   Process Guide for Combating Abusive Tax Avoidance Transactions
  • 4.32.2   The Abusive Tax Avoidance Transactions (ATAT) Process
  • 4.32.2   The Abusive Tax Avoidance Transactions (ATAT) Process (Cont. 1)
  • 4.32.2   The Abusive Tax Avoidance Transactions (ATAT) Process (Cont. 2)
  • 4.32.2   The Abusive Tax Avoidance Transactions (ATAT) Process (Cont. 3)
  • 4.32.3   Coordination and Roles of Cross Functional Units
  • 4.32.3   Coordination and Roles of Cross Functional Units (Cont. 1)
• 4.35   Partnership and S Corporations
  • 4.35.1   Tax Audit Guidelines
  • 4.35.2   Audit Techniques for Business Returns
• 4.36   Joint Committee Procedures
  • 4.36.1   Joint Committee Process Overview
  • 4.36.2   Identification of Joint Committee Cases
  • 4.36.3   Examiner's Responsibilities
  • 4.36.4   Joint Committee Specialist Procedures
  • 4.36.5   Reports
• 4.37   Financial Products and Transactions
  • 4.37.1   Financial Products Program
• 4.40   Technical Advisor Program
  • 4.40.1   Technical Advisor Program
  • 4.40.2   Program Responsibilities and Duties
  • 4.40.4   Petroleum Industry Program (PIP)
• 4.41   Oil and Gas Industry
  • 4.41.1   Oil and Gas Handbook
  • 4.41.1   Oil and Gas Handbook (Cont. 1)
  • 4.41.1   Oil and Gas Handbook (Cont. 2)
  • 4.41.1   Oil and Gas Handbook (Cont. 3)
  • 4.41.1   Oil and Gas Handbook (Cont. 4)
• 4.42   Insurance Industry
  • 4.42.1   Introduction
  • 4.42.2   Life Insurance Companies
  • 4.42.3   Examination Methods and Techniques
  • 4.42.4   Audit Techniques for Specific Areas/Potential Adjustments
  • 4.42.5   Miscellaneous
  • 4.42.6   Glossary
• 4.43   Retail Industry
  • 4.43.1   Retail Industry
  • 4.43.1   Retail Industry (Cont. 1)
  • 4.43.1   Retail Industry (Cont. 2)
  • 4.43.1   Retail Industry (Cont. 3)
• 4.44   Subchapter T Cooperatives
  • 4.44.1   IRC section 521 Exempt Farmers’ Cooperatives
  • 4.44.1   IRC section 521 Exempt Farmers’ Cooperatives (Cont. 1)
• 4.46   LMSB Guide for Quality Examinations
  • 4.46.1   Overview of LMSB Guide for Quality Examinations
  • 4.46.2   Administrative Matters and Annual Business Plan
  • 4.46.3   Planning the Examination
  • 4.46.3   Planning the Examination (Cont. 1)
  • 4.46.3   Planning the Examination (Cont. 2)
  • 4.46.4   Inspection and Fact Finding
  • 4.46.5   Issue Development, Proposal and Resolution
  • 4.46.6   Workpapers and Reports Resources
  • 4.46.7   Post Examination Activities
• 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
• 4.49   Economist Program
  • 4.49.1   Overview - Economist Program
• 4.51   LMSB Examinations
  • 4.51.1   Rules of Engagement
  • 4.51.2   LMSB Administrative Guidance
  • 4.51.3   Limited Issue Focused Examinations (LIFE)
  • 4.51.4   LMSB/Appeals Fast Track Settlement Program (FTS)
  • 4.51.5   Industry Focus and Control of LMSB Compliance Issues
  • 4.51.6   Issue Management Process Guide
• 4.53   Student Career Experience Program for Examination
  • 4.53.1   Revenue Agent Student Career Experience Program (SCEP) for Examination
• 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
  • 4.60.4   LMSB International Programs
  • 4.60.5   Classification of International-feature Returns
  • 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   LMSB International Program Audit Guidelines
  • 4.61.1   Overview of Guidelines
  • 4.61.2   Foreign Based Books and Records
  • 4.61.3   Development of IRC section 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
  • 4.61.9   Possession Corporations
  • 4.61.10   Foreign Tax Credit
  • 4.61.11   Transfers of Property by and to Foreign Corporations
  • 4.61.12   Foreign Investment in Real Property Tax Act
• 4.62   Tax Administration Advisory Services Procedural Manual
  • 4.62.1   General Information
  • 4.62.1   General Information (Cont. 1)
  • 4.62.1   General Information (Cont. 2)
  • 4.62.1   General Information (Cont. 3)
  • 4.62.3   Requests for Representation Funds and Gifts for Foreign Officials
• 4.70   TE/GE Examinations
  • 4.70.2   TEGE Communications with Appeals
• 4.71   Employee Plans Examination of Returns
  • 4.71.1   Overview of Form 5500 Examination Procedures
  • 4.71.1   Overview of Form 5500 Examination Procedures (Cont. 1)
  • 4.71.2   Overview of IDRS
  • 4.71.3   Unagreed, Delinquent and Substitute Form 5500 Examination Procedures
  • 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
  • 4.71.11   Office/Correspondence Examination Program (OCEP)
  • 4.71.12   Case File Assembly Guidelines
  • 4.71.13   Technical Assistance and Technical Advice Requests
  • 4.71.14   EP Mandatory Review
  • 4.71.15   EP Special Review
• 4.72   Employee Plans Technical Guidelines
  • 4.72.1   Miscellaneous Employee Plans Issues
  • 4.72.2   Cash or Deferred Arrangements
  • 4.72.2   Cash or Deferred Arrangements (Cont. 1)
  • 4.72.3   Employee Contributions and Matching Contributions
  • 4.72.4   Employee Stock Ownership Plans (ESOPs)
  • 4.72.4   Employee Stock Ownership Plans (ESOPs) (Cont. 1)
  • 4.72.5   Top-Heavy Plans
  • 4.72.6   Section 415(b)
  • 4.72.6   Section 415(b) (Cont. 1)
  • 4.72.7   Examination Guidelines for IRC 415(c)
  • 4.72.8   Valuation of Assets
  • 4.72.9   Qualified Joint and Survivor Annuity Requirements
  • 4.72.10   Single-Sum Distributions
  • 4.72.11   Prohibited Transactions
  • 4.72.11   Prohibited Transactions (Cont. 1)
  • 4.72.12   Revocation of IRC 401(a) Plans and/or Trusts
  • 4.72.13   403(b) Plans
  • 4.72.13   403(b) Plans (Cont. 1)
  • 4.72.14   Multiemployer Plan Examination Guidelines
  • 4.72.14   Multiemployer Plan Examination Guidelines (Cont. 1)
  • 4.72.15   IRC 404 Examination Guidelines
  • 4.72.17   Simplified Employee Pensions (SEPs) and Salary Reduction Simplied Employee Pensions (SARSEPs)
  • 4.72.18   Nonbank Trustee Investigation Procedures
• 4.75   Exempt Organizations Examination Procedures
  • 4.75.4   Planning, Classifying, and Selecting Returns and Processing Claims
  • 4.75.5   Information Items
  • 4.75.6   Exempt Organizations Returns Inventory and Classification System
  • 4.75.7   EO Case Assignment Guide
  • 4.75.10   EO Pre-Examination Guidelines and Procedures
  • 4.75.10   EO Pre-Examination Guidelines and Procedures (Cont. 1)
  • 4.75.11   On Site Examination Guidelines
  • 4.75.11   On Site Examination Guidelines (Cont. 1)
  • 4.75.12   Required Filing Checks
  • 4.75.13   Issue Development
  • 4.75.13   Issue Development (Cont. 1)
  • 4.75.14   Concluding the Examination
  • 4.75.15   Closing Letters and Reports of Examination
  • 4.75.16   Case Closing Procedures
  • 4.75.17   EO Examinations Review Responsibilities and Procedures
  • 4.75.18   Case Reviews
  • 4.75.19   Reviewer's Memorandums
  • 4.75.20   Final Case Processing
  • 4.75.21   EO Special Examination Procedures
  • 4.75.22   EO Delinquent and Substitute Returns Procedures
  • 4.75.23   Requests for Collateral Examinations
  • 4.75.24   Organizations Covered by a Group Ruling
  • 4.75.25   Exempt Organization Examinations Closing Agreements
  • 4.75.26   Tax Exempt Quality Measurement System (TEQMS)
  • 4.75.27   Office/Correspondence Examination Program (OCEP)
  • 4.75.28   Discrepancy Adjustments
  • 4.75.29   Exempt Organizations Team Examination Program Procedures
  • 4.75.29   Exempt Organizations Team Examination Program Procedures (Cont. 1)
  • 4.75.30   Returns and Reports Filed by Exempt Organizations
  • 4.75.32   Declaratory Judgment Cases and the Administrative Record
  • 4.75.33   Exempt Organizations Technical Advisor Program
  • 4.75.34   Procedures for Disposition of IRC 501(p) Cases
  • 4.75.35   EO ATAT Committee Operating Procedures
• 4.76   Exempt Organizations Examination Guidelines
  • 4.76.1   Single Parent Title Holding Corporations IRC 501(c)(2)
  • 4.76.2   Special Features of IRC § 501(c)(3) Organizations
  • 4.76.3   Public Charities
  • 4.76.3   Public Charities (Cont. 1)
  • 4.76.5   Non-Exempt Charitable And Split Interest Trusts
  • 4.76.6   Religious Organizations
  • 4.76.7   Church Tax Inquiries and Examinations - IRC § 7611
  • 4.76.8   Private and Charter Schools
  • 4.76.9   Public Interest Law Firms
  • 4.76.11   Educational Organizations Other Than Schools
  • 4.76.12   All Other IRC 501(c)(3) Organizations
  • 4.76.13   Civic Leagues, Social Welfare Organizations, and Local Association of Employees - IRC 501(c)(4)
  • 4.76.14   Labor, Agricultural, and Horticulture Organizations – IRC 501(c)(5)
  • 4.76.15   Business Leagues - IRC 501(c)(6)
  • 4.76.16   Social and Recreational Clubs - IRC §501(c)(7)
  • 4.76.17   Fraternal Beneficiary Societies exempt under Sections IRC 501(c)(8) and IRC 501(c)(10)
  • 4.76.18   Voluntary Employees' Beneficiary Associations IRC 501(c)(9)
  • 4.76.19   Teachers' Retirement Fund Associations - IRC 501(c)(11)
  • 4.76.20   Local Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone or Electric Companies, and Like Organizations - IRC 501(c)(12)
  • 4.76.21   Cemetery Companies - IRC 501(c)(13)
  • 4.76.22   Credit Unions - IRC 501(c)(14)
  • 4.76.23   Small Insurance Companies or Associations IRC 501(c)(15)
  • 4.76.24   Corporations Organized to Finance Crop Operations IRC 501(c)(16)
  • 4.76.25   Supplemental Unemployment Benefit Trusts IRC 501(c)(17)
  • 4.76.26   Veterans' Organizations
  • 4.76.27   Black Lung Benefit Trusts - IRC Section 501(c)(21)
  • 4.76.28   Multiple Parent Title Holding Corporations or Trusts IRC 501(c)(25)
  • 4.76.29   Apostolic Associations IRC 501(d)
  • 4.76.30   Political Organizations
  • 4.76.31   Health Maintenance Organizations
  • 4.76.50   Examinations Of Organizations Conducting Gaming Activities
  • 4.76.51   Fund-raising Activities
• 4.81   Tax Exempt Bonds (TEB)
  • 4.81.1   TEB Administrative Procedures
  • 4.81.1   TEB Administrative Procedures (Cont. 1)
• 4.82   Tax Exempt Bonds Examination Guidelines
  • 4.82.1   Examining Qualified Small Issue Bonds
• 4.86   Indian Tribal Governments Administrative Guidance
  • 4.86.1   Indian Tribal Governments Administration
• 4.87   Indian Tribal Governments Inventory Management
  • 4.87.1   Inventory Management
  • 4.87.1   Inventory Management (Cont. 1)
• 4.88   Indian Tribal Governments Examination Issues and Procedures
  • 4.88.1   Examination Issues Pertaining to ITG Cases
  • 4.88.1   Examination Issues Pertaining to ITG Cases (Cont. 1)
• 4.89   Compliance and Program Management (CPM)
  • 4.89.1   Compliance and Program Management (CPM) Responsibilities
• 4.90   Federal, State and Local Governments (FSLG)
  • 4.90.1   FSLG Mission and Policy
  • 4.90.2   Customer Assistance
  • 4.90.3   Compliance Checks
  • 4.90.4   Penalties
  • 4.90.5   Case Selection Procedures
  • 4.90.6   Referrals
  • 4.90.7   Claims
  • 4.90.8   Examination Quality Measurement Standards
  • 4.90.9   Workpapers and Report Writing
  • 4.90.10   Statute Control Procedures
  • 4.90.11   Technical/Quality Review
  • 4.90.12   Case Closing and Special Handling Procedures
  • 4.90.13   FSLG Large Case Examination Program
  • 4.90.13   FSLG Large Case Examination Program (Cont. 1)
  • 4.90.14   Counsel Contact and Technical Guidance