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4.1.1.1
(10-24-2006)
Overview
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This chapter of the IRM provides guidance for the Area Planning and
Special Programs (PSP) function in planning, ordering and delivering tax returns
for examination to the field examination groups. PSP must balance the workload
among the various priority programs, the mandatory work load and the other
sources of work.
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The PSP Territory Manager works closely with the Area Director to provide
feedback related to the Examination Plan, Area staffing, and the Area accomplishments.
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The Area PSP coordinates many types of national programs and serves
as a liaison between the Headquarters Office and the Area Examination staff.
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This section addresses the planning and monitoring of the inventory
of tax returns for examination.
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Policy statement P–4–21 states "The primary
objective in selecting returns for examination is to promote the highest degree
of voluntary compliance on the part of taxpayers."
This section provides
uniform procedures for planning and monitoring the inventory of tax returns
for examination. Uniform procedures enable Headquarters, Area Office, and
Campus program analysts to evaluate the program.
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