![]() Examiners must identify if it appears taxpayers have intentionally or inadvertently placed assets out of the legal reach of the government through asset transfers not conducted at arm’s length. This section provides guidance for examiners working cases with potential transferee assessment issues.Īs part of an examiner’s pre-contact responsibilities under IRM 4.10.2.4.1, Collectibility, consideration must be given to the taxpayer’s financial status (collectibility). It acts as an index, providing a guide to actions needed for a given examination activity, and refers the reader to supporting references. This IRM serves as a quick reference guide for procedures on examinations. This material supersedes IRM 4.11.52, dated May 13, 2019.ĭirector, Examination - Field and Campus Policy Removed the section symbol from legal references throughout per IRM 1.11.2.5.8.2, Cite Legal Sources. Changed fictitious names and social security numbers to meet the requirements of Document 13324, Guidelines and Examples for Fictionalizing Domestic Taxpayer Information and IRM 1.11.2.5.6, Fictitious Identifying Information. Replaced Service with IRS throughout per SPDER guidance. Improved formatting for better readability throughout. Website addresses, form references, and IRM references were reviewed, updated, and added as necessary. (2) Minor editorial changes were made throughout this IRM. ![]() ![]() The content found in the Exhibits did not belong in the IRM per IRM 1.11.2.2, IRM Standards. The exhibits were last dated in 2004 thus, technologies have improved and the transfer to Knowledge Management as an excel file format is a value-added change.Įxhibits as published did not comply with 508 requirements per Document 12835, The IRM Style Guide because there were blank cells and merged cells in the table. Only the location of the exhibits changed, and the format, so changes were not deemed material changes, and IRM streamline clearance was followed per IRM 1.11.9.2.1, Instances of Streamlined Clearance. Moved exhibits to Knowledge Management to improve the end-user experience. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |