IRS Third Party Examinations

25.1.10.9  (07-18-2008)
Third Party Examinations

  1. Potential third party examinations that have indications of fraud should be secured for examination by the LMSB team. If the identified third party is located outside the teams geographical area, or it is determined that the examination should be assigned to another operating division, prepare Form 5346, Examination Information Report, and forward it to Attn: LMSB Info Item Classifier, Ogden Service Center – LMSB PSP – MS 4912 for review and assignment.


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