IRS Overview

4.1.23.1  (07-01-2007)
Overview

  1. This section discusses determining return needs in terms of regular return orders to facilitate the examination plan as well as determining training return needs for recent LMSB hires.

  2. The Industry PSPs must ensure that the correct types of returns are available in the quantity needed to accomplish the Examination Plan (Plan). The PSPs must determine the number, class, and activity code of returns needed for their Industries. To facilitate that effort, a Base Inventory Analysis should be prepared based on the current Turnover Rates. As a general rule, base inventories are prepared for IC cases.

  3. LMSB Ogden PSP has the responsibility for ordering returns and ensuring that each industry office has enough returns to facilitate their examination plan. The Classification plan can be used to facilitate this process.


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