** Update of March 31, 2016
LB&I has begun publishing Internal Revenue Manual updates to incorporate the issue-driven examination process outlined in Publication 5125. We encourage TEI Members to review the updates and send your questions, comments, and concerns to Patrick Evans, TEI’s Chief Tax Counsel, at [email protected] or (202) 464-8351.
- IRM 4.46.1, General Information and Definitions (updated March 9, 2016)
- IRM 4.46.3, Planning the Examination (updated March 14, 2016)
- IRM 4.46.4, Executing the Examination (updated March 9, 2016)
- IRM 4.46.5, Resolving the Examination (updated March 9, 2016)
In September 2015, LB&I announced a major reorganization of its organizational structure to better align its resources with its enforcement strategy. The new LB&I is organized by Practice Areas, which are groups of employees organized together to focus on one or more areas of expertise. LB&I has four regional Practice Areas and five subject matter Practice Areas. Each Practice Area will study compliance issues within their area of expertise and suggest campaigns to be included in a compliance plan.
- The objectives underlying the LB&I reorganization are described in the following slides:
Download the LB&I Structure (powerpoint slides)
- LB&I’s new organizational chart is provided in the following slides:
Download the Organizational Chart (powerpoint slides)
On Thursday, February 25, LB&I released Publication 5125, the LB&I Examination Process. The new examination process is a significant step in LB&I’s interaction with taxpayers from the opening meeting to the final resolution of the examination. This publication replaces Publication 4837, the Quality Examination Process, and goes into effect for all cases beginning on and after May 1, 2016.