![]() 4.46.3.10.3.3 Part III, LCC Examination Procedure Section (Examination Assignments).4.46.3.10.3.2.2 Modification of Part II of the LCC Examination Plan.4.46.3.10.3.2.1 Items Included in Part II of the LCC Examination Plan.4.46.3.10.3.2 Part II - Service Management Information Section (Examination Program LCC cases).4.46.3.10.3.1 Part I - Taxpayer Information Section (Examination Arrangements LCC cases).4.46.3.10.3 Sections of the LCC Examination Plan.4.46.3.10 Large Corporate Compliance Program(LCC) Information.4.46.3.9.5 Issue-Based Examination Plan.4.46.3.9.4 Revising the Examination Plan.4.46.3.9.3 Signing the Examination Plan.4.46.3.9.2 Taxpayer Review of the Examination Plan.4.46.3.9.1.2 Extending the Case Timeline.4.46.3.9.1 Elements of an Examination Plan.4.46.3.8.1.3.1 Factors to Consider in Setting Issue Timelines.4.46.3.8.1.3 Setting the Issue Timeline.4.46.3.8.1.1 Finalize Issue Team Members.4.46.3.7.7 IMS Time Codes for Examining Claims.4.46.3.7.6 Claims Received Late in the Examination Adversely Impacting the ECD.4.46.3.7.5 Netting of Claim Issue(s) After the 30-day Window.4.46.3.7.4 Grouping of Claims and Affirmative Issue(s).4.46.3.7.3 Risk Assessing Claims Issue(s).4.46.3.7.2.5 Claims Not Meeting the Standards of Treas.4.46.3.7.2.4 Claims Meeting the Standards of Treas.4.46.3.7.2.3 Declining to Act on a Claim.4.46.3.7.2.2 Claims Not Meeting the Standards of Treas.4.46.3.7.2.1 Claims Meeting the Standards of Treas.4.46.3.7.2 Guidelines for Reviewing LB&I Claims.4.46.3.7.1 Expectations with Respect to Claims.4.46.3.6.9 Concluding the Opening Conference/Meeting.4.46.3.6.7 Materiality Threshold Discussions.4.46.3.6.6 Opening Conference/Meeting Participants.4.46.3.6.5 Discussion of Preliminary Risk Analysis.4.46.3.6.4 Combined Administrative and Preliminary Risk Analysis Opening Conference/Meeting.4.46.3.6.3 Administrative-Only Opening Conference/Meeting.4.46.3.6.2 Timing of Opening Conference/Meeting.4.46.3.6.1 Opening Conference/Meeting Agenda.4.46.3.4.9 Documenting the Internal Planning Discussion(s).4.46.3.4.8.8 Time Schedule Coordination.4.46.3.4.8.7 Preparation for Meetings with Taxpayer. ![]() 4.46.3.4.8.6 Consolidation of Common Examination Procedures.4.46.3.4.8.5 Review and Documentation of Preliminary Examination Procedures.4.46.3.4.8.4 Setting Tentative Timelines for the Case and Issues.4.46.3.4.8.3 Resource Allocation and Utilization (Issue Teams).4.46.3.4.8.2 Issue Identification/Risk Analysis.4.46.3.4.8 Holding the Internal Planning Discussions.4.46.3.4.7 Notification of Planning Discussion(s).4.46.3.4.6 Internal Planning Discussion Agenda.4.46.3.4.5 Internal Planning Discussion(s).4.46.3.4.4 Internal Planning Preparation.4.46.3.4.3 Financial Interests or Other Conflicts of Interest and Disclosure.4.46.3.4 Internal Planning and Internal Planning Discussions.4.46.3.3.6 Documenting the Risk Analysis.4.46.3.3.5.1.5 UTP Guidance - Resolving the Audit.4.46.3.3.5.1.3 UTP Guidance - Executing the Audit.4.46.3.3.5.1.2 UTP Guidance - Planning the Audit.4.46.3.3.5.1.1 UTP Guidance - Manager Responsibilities and Involvement.4.46.3.3.5 Risk Analysis Factors to Consider.4.46.3.3.3 Risk Analysis Decision Points.4.46.3.3.2 Counsel and/or Subject Matter Experts.4.46.3.3.1.1 Federal, State and Local Agencies.4.46.3.3.1 Examiner's Preliminary Risk Analysis - Information Resources.4.46.3.2.7.1 No Response/No Show Procedures.4.46.3.2.6.8 Centralized Risking of Research Issues Under IRC 41 and IRC 174.4.46.3.2.6.7 International Subject Matter Practice Area Controlled Returns.4.46.3.2.6.6 International SRS System Maintenance.4.46.3.2.6.5 EOI/JITSIC/TAIT/APMA Referral Procedures.4.46.3.2.6.2 International Referrals - Supporting Documentation and Informal Assistance.4.46.3.2.6 Specialist Referral System (SRS).4.46.3.2.4 Planning - Return Assignment.4.46.3.2.3 Conflict of Interest and P-4-5 Requirements.4.46.3.2.2.1 Paperless Survey - Non-Examined Closures Using a Paperless Process.4.46.3.2.1 LB&I Examination Issue Selection and Collaboration Process (ISCP).4.46.3.2 Initial Risk Analysis of the Return.4.46.3.1.4 Program Management and Review.
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