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Tax Library
US
Internal Revenue Manual
Part 4

Examining Process

Part 4 - Examining ProcessPart 4 - Examining Process

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Examining Process

Chapter 1 - Planning and Special ProgramsSection 1 - Section 27

Chapter 2 - General Examining ProceduresSection 1 - Section 9

Chapter 4 - Audit Information Management System (aims) – Validity and ConsistencySection 1 - Section 34

Chapter 5 - Te/ge Aims ManualSection 1 - Section 5

Chapter 7 - Examination Returns Control System (ercs)Section 1 - Section 10

Chapter 8 - Technical ServicesSection 1 - Section 11

Chapter 9 - Examination Technical Time Reporting System

Chapter 10 - Examination of ReturnsSection 1 - Section 28

Chapter 11 - Examining Officers Guide (eog)Section 5 - Section 57

Chapter 12 - Nonfiled Returns

Chapter 13 - Audit Reconsideration

Chapter 15 - Jeopardy/termination AssessmentsSection 1 - Section 3

Chapter 16 - Special Enforcement Program (sep)

Chapter 17 - Compliance Initiative ProjectsSection 1 - Section 4

Chapter 18 - Exam Offer-in-compromise

Chapter 19 - Liability DeterminationSection 2 - Section 26

Chapter 20 - Examination Collectibility

Chapter 21 - Electronic Filing Program

Chapter 22 - National Research Program (nrp)Section 1 - Section 8

Chapter 23 - Employment TaxSection 1 - Section 26

Chapter 24 - Excise TaxSection 2 - Section 26

Chapter 25 - Estate and Gift TaxSection 1 - Section 14

Chapter 26 - Bank Secrecy ActSection 1 - Section 17

Chapter 27 - Bankruptcy

Chapter 29 - Partnership Control System (pcs)Section 1 - Section 5

Chapter 30 - Lmsb General ProceduresSection 1 - Section 4

Chapter 31 - Pass-through Entity HandbookSection 1 - Section 13

Chapter 32 - Abusive TransactionsSection 1 - Section 3

Chapter 33 - Electronic Business

Chapter 34 - Sb/se Emerging Issues

Chapter 36 - Joint Committee ProceduresSection 1 - Section 5

Chapter 37 - Financial Products and Transactions

Chapter 46 - Lb&i Examination ProcessSection 1 - Section 10

Chapter 47 - Computer Audit SpecialistSection 1 - Section 3

Chapter 48 - Engineering ProgramSection 1 - Section 6

Chapter 50 - Lb&i Compliance IntegrationSection 1 - Section 5

Chapter 51 - Lb&i Case ManagementSection 2 - Section 8

Chapter 52 - Global High Wealth Industry

Chapter 54 - Lb&i Subject Matter Experts (smes)

Chapter 60 - International ProceduresSection 1 - Section 11

Chapter 61 - International Program Audit GuidelinesSection 3 - Section 14

Chapter 62 - International RelationsSection 1 - Section 3

Chapter 63 - Withholding and International Individual ComplianceSection 1 - Section 4

Chapter 64 - Central Withholding Agreement (cwa) Program

Chapter 65 - Fatca Foreign Financial Institution (ffi) Operational Procedures and Compliance

Chapter 70 - Te/ge ExaminationsSection 1 - Section 20

Chapter 71 - Employee Plans Examination of ReturnsSection 21 - Section 23

Chapter 81 - Tax Exempt Bonds (teb) Examination Program and Procedures

Chapter 82 - Tax Exempt Bonds Examination Guidelines

Chapter 103 - Compliance Data Environment (cde)

Chapter 119 - Bmf Liability DeterminationSection 1 - Section 4