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
- 4.3
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
- 4.10
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
- 4.16 Special Enforcement Program (SEP)
- 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
- 4.22
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
- 4.26
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
- 4.29
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
- 4.46
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
- 4.48 Engineering Program
- 4.49
Economist Program
- 4.49.1 Overview - Economist Program
- 4.51 LMSB Examinations
- 4.53 Student Career Experience Program 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
- 4.61.13 Dual Consolidated Losses
- 4.62 Tax Administration Advisory Services Procedural Manual
- 4.70 TE/GE Examinations
- 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)
- 4.81.2 Examination Selection
- 4.81.5 Examination Process
- 4.81.7 Bondholder Referrals
- 4.81.10 Quality Review
- 4.82 Tax Exempt Bonds Examination Guidelines
- 4.86 Indian Tribal Governments Administrative Guidance
- 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
- 4.89 Compliance and Program Management (CPM)
- 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