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4.1.24.4
(08-01-2007)
LMSB Partnership Returns
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LMSB is responsible for Partnership returns having assets greater than or equal to $10,000,000 in assets. Partnerships are
not assigned an activity code by asset size as C and S corporations are, but rather by a combination of gross receipts and
number of partners. Therefore, LMSB shares activity codes with SB/SE. For workload identification purposes, the LMSB population
can be identified by reported assets
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See LEM 4.1.24.4(2).
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See LEM 4.1.24.4(3)
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LMSB Operations Support with the assistance of LMSB Research is responsible for determining which partnership returns will
be ordered.
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The LMSB compliance plan and classification plan are used to determine how many returns are needed. Returns are ordered by
LMSB Ogden PSP for manual classification.
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Partnership returns will soon be classified using the LMSB Examination Classification System (LECS). See IRM 4.1.24.8. LMSB PSP Ogden arranges for classification of partnership returns by coordinating with the Industry PSP Analysts
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Any return that is selected during classification is updated to status 08, and is available to order for examination.
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Any return accepted as filed is closed by LMSB PSP Ogden using Disposal Code 20 .
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