Issue Tiering - LMSB |
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Tier I - Active Status
Requires a continued level of coordination across the enterprise
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Tier I - Recognized Abusive & Listed Transactions
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Tier I - High Risk Transactions
Pose the highest compliance risk across multiple LMSB Industries and generally include large numbers of taxpayers, significant dollar risk, substantial compliance risk, or are high visibility.
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§118 Abuse (Note: Bioenergy Payments, Environmental Remediation & Universal Service Fund are in Monitoring Status - see below)
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Tier I - Monitoring Status
Can be evaluated & resolved pursuant to guidance from the Issue Management Team
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Tier II - Active Status
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Tier II - Significant Compliance Risks
Reflect areas of potential high non-compliance and/or significant compliance risk to LMSB or an industry, including emerging issues with fairly well-established law that need further development, clarification, direction, and guidance on LMSB's position.
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Tier II - Monitoring Status
Can be evaluated & resolved pursuant to guidance from the Issue Management Team
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Tier III - Active Status
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Tier III Issues - Industry Risks
Represent the highest compliance risk for a particular industry and require unique treatment for an industry.
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Communications, Technology & Media
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Financial Services
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Heavy Manufacturing & Transportation
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Natural Resources & Construction
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Retailers, Food, Pharmaceuticals & Healthcare
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Tier III - Monitoring Status
Can be evaluated & resolved pursuant to guidance from the Issue Management Team
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Page Last Reviewed or Updated: May 04, 2009