IRS Releases Publication 5125, The LB&I Examination Process

In collaboration with LB&I (Large Business & International) and key stakeholder groups, the IRS has completed and posted Publication 5125, The LB&I Examination Process. Effective as of May 1, 2016, Publication 5125 outlines the new Examination Process, which describes an enhanced process focused on an issue-based approach for conducting professional examinations from beginning to resolution. Roles and responsibilities for both LB&I examiners and taxpayers are established as well as specific expectations regarding claims for refund.

Each phase of the examination, including Planning, Execution, and Resolution, is highlighted in the new publication, which will replace Publication 4837, Achieving Quality Examinations Through Effective Planning, Execution and Resolution. Updates to IRM 4.46 sections 1, 3, 4, and 5 will be published on or before May 1, 2016. For in-process cases as of May 1, the IRS will transition the LEP process by adopting changes in the Execution and Resolution phases (IRM 4.46.4 & 4.46.5).

Some key changes identified in Publication 5125:

  1. Claim for Refunds Requirements---Requires adherence to Treas. Regs. 301.6402-2 and 301.6402-3 and defines time period for the acceptance of informal claims.
  2. Sets forth an Issue Driven Examination Process focusing the right resources on selected issues and encouraging collaboration of all parties.
  3. Provides an Issue Development Model that relies on active dialogue and fact sharing among all parties and updates IRM 4.46 to include the directives issued on the Information Documentation Request (IDR) Process.

Click Publication 5125 to read the full Publication, and click IRS Release to read the IRS's summary of Publication 5125.

No Comments

Leave a comment
Comment Information

Contact the Law Office of Williams & Associates

For more information about our tax law services, or to discuss your tax matter, call our Sacramento office at (916) 488-8501 or toll free at (800) 684-7147. You may also send us an inquiry via email.

Contact the Firm

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy

Office Location:

3600 American River Drive, Suite 135
Sacramento, CA 95864

Toll Free: 800-684-7147
Phone: 916-488-8501
Fax: 916-488-8196
Sacramento Law Office Map