Part III, LCC/LPC Examination Procedure Section (Examination Assignments)

Purpose of Part III - The purpose of this section is to:

Inform issue team members of their assignments and to convey any special instructions

Permit issue team members to indicate the specific examination procedures and techniques they propose to use in fulfilling their assignment

Assist the TC or case/issue manager(s) in facilitating the distribution of individual assignments and provide feedback on the way each team member intends to carry out the assignment

Forms to be used – Form 4764 in conjunction with Forms 4764-B or 13744-I can be used in preparing this section of the plan and should contain the name of entity, the years involved, a brief description of the examination assignment, and date. These forms should contain the names of team members and a listing of various examination segments (accounts, transactions, etc.) of the assignment to reflect:

Flow and order of the examination process

Planned start and completion dates

An estimate of examination time by specific segments, such as line items from a return, SAIN item, potential issue(s), etc.

A description of testing, sampling, or other specific examination techniques to be used (including compliance checks), when warranted

Depth to be achieved in the examination of items within the segment

Special coordination with other team members to achieve the best possible uniformity and consistency in raising and resolving issues

Prioritization of significant areas/issues.