Also, arrangements made for future issue discussion meetings, presentations, site visits, review of corporate minutes, etc. Revenue Procedure For Coordinated Examination Program taxpayers — Issuance of an information document request constitutes notice of the commencement of the day period in Section 3. The issue team should clearly describe to the taxpayer their concerns as to why each tax issue has been initially selected for audit. This would include a list of branches, plants, divisions, and entities not to be examined with an explanation why they should not be examined. Set forth in detail each ground upon which credit or refund is claimed Present facts sufficient to apprise the IRS of the exact basis for the claim Contain a written declaration that it is made under penalties of perjury Be in writing.

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Case managers will certify to respective territory managers that there are no conflicts of interest with respect to financial interests. Other goals of the issue-based approach are to: If the return does not display in the IMS Inventory window, it is possible to manually add returns to IMS from the Entities window of an existing case or when creating a new case.

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List only one tax period per label block. Review all information transmitted with the case. A valid claim must:. The issue team should use judgment when deciding if more than one timeline is needed on an examination.

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Overall tax effect of partnership adjustments. Once the issue manager and the case manager agree that an extension of the ECD is appropriate, they will follow guidance for requesting approval of a case ECD extension. A combination of several methods may be required to begin examining each issue.

Information which would impair tax administration such as Law Enforcement Manual LEM information, Official Use Only OUO documents and some specialized audit compliance techniques cannot be included in the examination plan.


These forms should contain the names of team members and a listing of various examination segments accounts, transactions, etc. Materiality threshold последня should apply equally to both the exam team and the taxpayer.

There are various internal and external sources of information available to assist the case manager послещняя agents in identifying potential issues, determining staffing requirements, specialists needed, and the general approach to the examination. The issue team will collaborate in developing an issue timeline. Significant interrelated issues which, if fully developed, would require additional returns to be brought under examination.

The duties of a senior team coordinator are significantly expanded to include conducting many of the planning conferences and to include preparation of major parts of the examination plan. уерсия

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This should show accounting and record keeping centers where primary and summary records are maintained and establish the location where records are available for examination. Distribution — The examination plan is a working tool and once completed, should be distributed to those who have use for it:. Once a return has been selected for examination, there are multiple planning considerations the case manager and agent should address.

Prior cycle information available — The best judgment of the team members and the team manager is an important factor in those cases where detailed information about time expended for the prior examination is available.

The examination plan is a shared responsibility of the team manager and the senior team coordinator in cases that require a senior team coordinator. Extending the Case Timeline. This may include persons responsible for preparing the documents to be examined, such as voucher clerks.

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At the joint opening conference for each audit cycle, issue a written information document request for a copy of any transfer pricing documentation prepared by the taxpayer pursuant to section e. Any proposed revisions to the examination plan will be shared and discussed with the taxpayer, issue manager sand affected issue team members for their input before being approved by the case manager, and for certain examinations approved by the territory manager.


If you receive inventory that contains послдняя, review the instructions and follow the guidance provided. Utilization of issue resolution tools such as Pre-Filing Agreements or Technical Advice Memorandums that would require additional time for the team to service the request, thereby establishing a need to extend the examination time frame. Potential tax adjustment compared with the resources needed Significant interrelated issues which, if fully developed, would require additional returns to аоследняя brought under examination.

The taxpayer, according to statute, has 30 days to respond to this document request.

птследняя Apply for an ITIN. Review and prepare agenda for the opening conference meeting and issue discussion meetings with the taxpayer. Accurate and up-to-date information allows for appropriate decision making regarding case development and resource allocations.

A worksheet is available for use during the planning meeting to document financial interests and disclosure. Case and tentative issue managers should collaborate to review examination procedures for each individual issue to ensure that they are appropriate.