As of Aug. 17 the IRS no longer uses the tiered management process to set examination priorities and address important issues in the Large Business & International division (LB&I). Instead, it now examines the former Tier I, II, and III issues and assesses risk in the same manner as any other issue in an examination (LB&I-4-0812-010
). As part of this process, all industry director directives (IDDs) on tiered issues have been withdrawn.
In place of the tiered issue process, the LB&I Division is developing a knowledge management system consisting of Issue Practice Groups (IPGs) and International Practice Networks (IPNs), which will provide IRS examination teams with technical advice. Relevant guidance from the former IDDs will be retained on the IPG and IPN websites. Other guidance will be updated.
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