Examining Process



Articles by Alvin Brown Tax Preparation Offer In Compromise State Offers in Compromise Levy IRS Tax Liens IRS Tax Liens - continued IRS Tax Liens - continued 2 Levy - continued IRS Audits Audit Techniques Guide Congressional Contacts Criminal Investigation D.O.J Criminal Tax Manual Tax Litigation Penalty Installment Agreements Statute of Limitations Frivolous Tax Argument Interest Abatement IRS Misconduct IRS Abuses Tax Fraud Fraud Statutes Bankruptcy Tax Reform Legislation Tax Shelters Tax Court Trust Fund Penalty Legislation Innocent Spouse Relief Important Links Publication 556	IRS Audits Part 4. Examining Process 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—DIF and Ordering 4.1.4 Other Source Workload 4.1.5 Classification 4.1.5 Classification (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 4.2 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 Classification, Examination and Review 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) 4.6 Payer Compliance 4.6.1 Information Returns Program (IRP) Scope and Background 4.6.1 Information Returns Program (IRP) Scope and Background (Cont. 1) 4.6.2 Information Returns and Information Reporting 4.6.2 Information Returns and Information Reporting (Cont. 1) 4.6.2 Information Returns and Information Reporting (Cont. 2) 4.6.2 Information Returns and Information Reporting (Cont. 3) 4.6.2 Information Returns and Information Reporting (Cont. 4) 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 System (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 4.9 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 4.10.12 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 4.11 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 Examination 4.13.5 Automated Substitute For Return (ASFR) 4.13.6 APPEALS 4.13.7 Exhibits 4.14 Statutory Notices of Deficiency 4.14.1 Statutory Notices of Deficiency Issued by Area Offices 4.14.1 Statutory Notices of Deficiency Issued by Area Offices (Cont. 1) 4.14.1 Statutory Notices of Deficiency Issued by Area Offices (Cont. 2) 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 4.19.1 Campus Examination Operations 4.19.1 Campus Examination Operations (Cont. 1) 4.19.1 Campus Examination Operations (Cont. 2) 4.19.1 Campus Examination Operations (Cont. 3) 4.19.1 Campus Examination Operations (Cont. 4) 4.19.1 Campus Examination Operations (Cont. 5) 4.19.1 Campus Examination Operations (Cont. 6) 4.19.1 Campus Examination Operations (Cont. 7) 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) 4.19.4 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) 4.20 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 Monitoring the IRS e-file Program 4.22 National Research Program (NRP) 4.22.1 NRP Overview 4.22.2 NRP Case Building 4.22.3 Classification of NRP Cases 4.22.4 Examination of NRP Cases – Area Office 4.22.5 Field Compliance Services Site 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 Officer Procedures 4.24 Excise Tax 4.24.1 Introduction 4.24.2 Form 637 Excise Tax Registrations 4.24.2 Form 637 Excise Tax Registrations (Cont. 1) 4.24.3 Selection and Assignment of Returns 4.24.4 General Instructions to Excise Tax Examiners and Reviewers 4.24.5 Large and Mid-Size Business Examination Program Procedures 4.24.6 Excise Tax Examination Techniques 4.24.7 Excise Quality Measurement System (ExQMS) 4.24.8 Claims for Refund or Abatement 4.24.9 Miscellaneous Examination Procedures 4.24.10 Excise Tax Examination Reports, Appeal Rights, and Inadequate Taxpayer Records 4.24.11 CCSC Excise Operations 4.25 Estate and Gift Tax 4.25.1 Estate and Gift Tax Examinations 4.25.2 Campus Procedures For Estate Tax 4.26 Anti-Money Laundering 4.26.1 Introduction 4.26.2 Program Structure 4.26.3 Role of the Anti-Money Laundering 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 Bank Secrecy Act Penalties 4.26.8 Bank Secrecy Act 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 Form 8300/IRC 6050I Examiner Responsibilities 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 4.27 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 Data Base 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 Flow-Through Entity 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 (Formerly ESU) Procedures 4.31.3 TEFRA Examinations - CTF (Formerly ESU) 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 4.35 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 and Transactions Program 4.37.1 Financial Products and Transactions Program (Cont. 1) 4.37.1 Financial Products and Transactions Program (Cont. 2) 4.37.1 Financial Products and Transactions Program (Cont. 3) 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 Engineering Program 4.48.2 Valuation Assistance for Cases Involving Works of Art 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) 4.60 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 International Audit Guidelines 4.61.1 Overview of Handbook 4.61.2 Information Reporting and Record Keeping 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 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 Simplified 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 4.75.15 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 4.75.33 Exempt Organizations Technical Advisor Program 4.75.34 Procedures for Disposition of IRC 501(p) Cases 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 4.88 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 Outreach, Planning and Review (OPR) 4.89.1 Outreach Planning and Review (OPR) 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

IRS Audits

Part 4. Examining Process