Internal Revenue Manual

Overview of Examiner Responsibilities

Pre-Contact Responsibilities

Examination Techniques

Examination of Income

Required Filing Checks

Penalty Considerations

Issue Resolution

Report Writing

Workpaper System and Case File Assembly

Standard Paragraphs and Explanation of Adjustments

Claims for Refund, Requests for Abatement, and Audit Reconsiderations

Certain Technical Issues

Report Generation Software

Examination Operational Automation Database (EOAD)

Requesting Audit, Tax Accrual or Tax Reconciliation Workpapers

U.S. Withholding Agent Examinations - Form 1042

Net Rate Netting Procedures for LB&I Cases

Identity Theft Case Processing for Field Examiners

Designation of Cases for Litigation