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Name Date Size Description
lbi-04-1025-0010-public.pdf 2025-10-07 13:37:28 166.8 KB IRM 4.31.9 Interim Guidance on the Partnership Representative Designation Procedures for Partnerships Subject to the Bipartisan Budget Act of 2015 (BBA) Audit Regime
lbi-04-0324-0003-redacted.pdf 2024-03-29 10:48:02 146.1 KB IRM 4.63.4 Interim guidance on authority for tax examiners to sign certain contact letters for international individual compliance (IIC) cases
lbi-04-1023-0008.pdf 2023-10-18 09:39:12 129.93 KB IRM 4.46.3 Interim Guidance on LB&I Compliance Priorities
lbi-04-0922-0019.pdf 2022-09-22 13:24:00 179.61 KB IRM 4.46.5 Updated Interim Guidance for Examinations with IRC 965 Issues – Statute Considerations, Examination and Classification
lbi-04-0821-0011.pdf 2021-10-18 08:46:25 155.23 KB IRM 4.46.3 Video Meetings with LB&I Taxpayers and their Representatives