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4.1.3.1
(10-24-2006)
Priority Program Overview
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Changes have been made to the way we select and direct our examination
inventory and resources. Several income tax strategic initiatives have been
identified and priority programs developed to secure a portion of our workload.
Specific criteria and methodology is used to identify and surface the work
in each program. Specific criteria and methodologies are used to identify
and surface the workload in each program. The criteria used is continuously
evolving.
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A Headquarters Program Manager is assigned to each priority program.
Please check the related web sites or contact the Program Analysts for current
trends and updated information. See the Exam Planning and Delivery web site
at: http://sbse.web.irs.gov/EPD/
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Headquarters determines a list of source codes, project codes and ERCS
tracking codes that are applicable to each priority program. These codes are
used to measure our accomplishments against the business plan and the operational
priorities. See the AIMS web site at: http://sbse.web.irs.gov/AIMS/
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Following is a list of the priority program workload:
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To ensure workload delivery meets Examination priorities, all work must
be obtained through the PSP office. With the exception of related return or
multi-year pickups on priority work, Areas must secure PSP approval of locally
generated work. The field will not generate their own work.
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Case building will be completed for the priority workload at various
Campuses and in some cases, the Area PSP. Case building refers to the process
whereby research is performed using various computer systems. This research
is printed and included in the case files with the tax return that is under
consideration for examination. See IRM 4.1.5,
Classification and Case Building.
4.1.3.1.1
(10-24-2006)
National Research Program
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The National Research Program (NRP) is a nationally mandated program
and the top workload priority. NRP is a comprehensive effort by the IRS to
measure compliance for different types of taxes and various sets of taxpayers.
The NRP approach to measuring reporting compliance balances research quality,
efficiency and the reduction of taxpayer burden. It establishes a tax return
sample that is representative of the taxpayer population. NRP uses case building
data to determine if the return should be considered accurate as filed. The
NRP cases are selected and distributed to the Area PSP offices as directed
by the NRP Headquarters office. Please also refer to
IRM 4.22,National Research Program (NRP) and the NRP web site at
http://nrp.web.irs.gov
.
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Each Area PSP will have an NRP Coordinator to administer this program
for the Area. The coordinator duties include:
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Coordinate and administer training for the NRP classifiers and examiners.
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Coordinate the classification and classification review of the returns.
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Ensure the returns and check sheets are input on the RGS server.
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Ensure the returns are assigned to NRP examiners.
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Serve as a liaison between the NRP HQ office and the field managers and
examiners to process exclusion requests and resolve examination and procedural
issues that arise.
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Coordinate the use of the Case Tracking System and the data capture process
on completion of the examination.
4.1.3.1.2
(10-24-2006)
Abusive Tax Avoidance Transactions (Promoters and Participants)
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The Promoter workload for the Area is developed and perfected by the
Lead Development Center (LDC) from leads surfaced by the field or other sources.
The LDC sends approved investigations to the Area PSP and assigns a tracking
code to each investigation. Tracking codes are used to link participant examinations
to the promoter investigation. Refer to IRM 4.32.2.5
,
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The Participant workload will generally be developed and perfected at
the Campus. Please refer to the ATAT IRM 4.32.2
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Each Area PSP will have a coordinator for the ATAT program workload.
The ATAT coordinator duties include:
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Serve as a resource person and a liaison between the LDC and the Area
ATAT examination team.
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Ensure the appropriate project code and ERCS tracking codes are applied
to the promoter investigation case before it is assigned to the appropriate
field function.
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Flag the case with instructions on the appropriate tracking code to be
used for related pick-ups and participant examinations.
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Monitor and track the status of the cases through disposition.
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Work with the examiners after they secure the participant list to ensure
they forward the list to the Headquarters Program Analyst.
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Assign the participant cases to the field with the appropriate project
and tracking codes after they have been case built by the Campus.
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If the decision is made during the promoter investigation to perform sample
examinations on 20 participants or less, the examiner, his/her group manager
and the PSP Coordinator will coordinate with the Headquarters ATAT Program
Analyst to identify the participants’ tax returns to be examined in
order to establish harm to the government. The selected sample of participants’
returns will be case built by the local Area PSP office.
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Keep abreast of the current issues and procedures and ensure they are
communicated with the field examiners.
4.1.3.1.3
(10-24-2006)
Offshore Credit Card Project (OCCP)
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The OCCP workload is developed at a national level from information
received from the issuance of various summonses to credit card companies and
third party processors.
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The cases are shipped to the Area PSP for assignment to the field. PSP
will perfect the AIMS/ERCS controls on the cases and assign the cases to the
appropriate field examination groups.
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A PSP coordinator will be assigned to coordinate the OCCP Program similar
to the ATAT Coordinator duties stated in See
IRM 4.1.3.1.2., Abusive Tax Avoidance Transactions (Promoters and
Participants)
4.1.3.1.4
(10-24-2006)
High Income Taxpayers
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The High Income Taxpayers workload is pre-identified at a national level
from several specific selection models. The cases are shipped to the Area
PSP for assignment to the field examination groups.
4.1.3.1.5
(10-24-2006)
High Income Non Filers (HINF)
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The High Income Non Filer (HINF) workload originates from various sources.
Criteria has been established for:
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High Risk Schedule C cases
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Cases with fraud indicators
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Cases referred from Area offices
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Cases with flow-through K-1 income
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Any leads received in the Area during the year that meet the HINF criteria
will be forwarded to the Memphis Campus for filtering and case building.
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Please see IRM 4.1.4.3.6 for the HINF
screening criteria for leads sent to the Area PSP. Cases meeting the criteria
for examination in the Area office will be classified, AIMS controls secured
and the substitute for return (SFR) posted. These cases will be forwarded
to the Area PSP for assignment to the examination groups.
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To enhance quality, examination techniques and procedural guidance may
be enclosed in each HINF case file. Please refer to
IRM 4.12, Nonfiled Returns for additional information.
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PSP must ensure that the AIMS/ERCS controls have been perfected and
the appropriate project code is applied to the case prior to assignment to
the field.
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