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The team manager should deliver the examination plan personally since it will provide an opportunity to:. When cases involve multiple issue team members, team members assigned to the case may need to have more formalized internal discussions prior to meeting with the taxpayer.

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Нарезчик mp3 Конструктор книг Конструктор обоев. Apply for an ITIN. IRS personnel attending meetings should be selected based on the value that they can contribute to the meeting depending upon the subject matter.

Setting Tentative Timelines for the Case and Issues. Computer Records — Discuss with the taxpayer the intention is to conduct the examination as quickly and efficiently as possible.

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They may be invited to the opening conference if their participation adds value to the discussion of a potential issue planned аерсия be examined. Nokia 8 Sirocco Личный опыт Отзывы Цены.

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Additional information can also be found on the Office of Employee Protection web site: The informal discussions will enhance the internal planning meeting by resolving issues beforehand. The form will remain in the case file when it is closed. The case manager may consider consulting with the CAS manager to requisition a virtual server in complex and large cases to handle remote or local coordination of electronic files.


The exam team should remind taxpayers to provide a copy concurrently to the team along with supporting documentation, including all information the taxpayer relied on when preparing the claim. Communication between the taxpayer and the examination team should be ongoing to clarify attendance of 4.46. personnel. Discussions regarding administrative procedures should be held to promote consistency for case administration, taxpayer contacts and expectations for both managers and team members.

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A written authorization must be secured and signed by the responsible 4.46.3, IRC For further guidance on processing claims refer to the procedures in IRM 4. Consideration should be given to scheduling regular and periodic status discussions with and without the taxpayer for IDR updates, Issue Status updates, etc. Resources Available — Planning an examination is a collaborative effort between case and specialist managers leveraging all available resources. Nokia 1 Личный опыт Отзывы Цены.

Scope of Individual Examinations — Вррсия is the responsibility of the team, with participation by employment tax specialists as necessary, to conduct any examinations if potential issues are identified.

Point out special features or problems about the assignment that are known from past examinations or other sources. Other Agreements — Arrange for the review of necessary workpapers, reports, corporate minutes or other pertinent records. Preparation of Part I — Part I should be prepared following the opening conference and should clearly identify, in writing, the agreements reached with the taxpayer.

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It should also be made clear to all of the team members that the instructions are a guide and are flexible depending upon the needs of the case. The exam plan can be documented using one of three options as described below in IRM 4.


Based on the potential issue s identified, each specialist manager will determine the specialist team member s needed to examine the issue s. Generally, the IDR enforcement process should not be used since the taxpayer has an existing obligation to produce sufficient information to support its claim, without which the claim will be appropriately disallowed. The procedures used in any preliminary or initial work should be documented in this section.

Agenda items discussed at the opening conference meeting can vary depending on the type of entity, the size of the entity, and the complexity of the potential issues and the audit history of the taxpayer. For complex cases or large examination teams, there may be value in conducting an internal pre-meeting before the opening conference meeting to review the opening conference meeting agenda and confirm the role of each exam team member attending.

The taxpayer can meet the requirement by filing a formal claim with the Campus and providing a copy to the exam team. See IRM Exhibit 4. 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.