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Section 5. Required Filing Checks›4.10.5 Required Filing Checks

Title 31 Compliance

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Certain taxpayer filing requirements (e.g., Currency Transaction Report (CTR), Report of Foreign Bank and Financial Accounts (FBAR), etc.) fall under Title 31, Money and Finance, rather than Title 26, Internal Revenue Code. Examiners must not inquire about the taxpayer’s compliance with Title 31 during the Title 26 audit. These are not part of required filing checks.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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