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4.1.24.8
(08-01-2007)
LMSB Examination Classification System (LECS)
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The LMSB Electronic Classification System (LECS) was developed in an effort to modernize and thus improve the classification
process. LECS is a database system which houses all returns that are available for classification. These returns will primarily
include forms 1120S, 1065 and CIPs. LECS enables Revenue Agents to classify returns from their Post of Duty using the LIN
system.
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Authorized personnel will need to have an approved 5081 to access the LECS system.
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The LECS Homepage provides instructions for accessing the system.
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