Announcement 2013-46 - Announcement 2013–46

Announcement 2013–46

Correction to Revenue Procedure 2011–42

This announcement contains a correction to Revenue Procedure 2011–42, 2011–37 I.R.B. 318, regarding the use and evaluation of statistical samples and sampling estimates.

In Section 2. BACKGROUND, the following reference should be added after the reference to Rev. Proc. 2007–35, and before the reference to Rev. Proc. 72–36:

Rev. Proc. 2002–55, 2002–2 C.B. 435 (permits external auditors of qualified intermediaries to use statistical sampling);