Why read about the R&D tax credit on the web, when you can buy the book?
LMSB Control No: LMSB-4-0307-025 Impacted IRM 4.51.5 April 4, 2007 MEMORANDUM FOR INDUSTRY DIRECTORS DIRECTOR, FIELD SPECIALISTS DIRECTOR, PRE-FILING AND TECHNICAL GUIDANCE DIRECTOR, INTERNATIONAL COMPLIANCE AND POLICY FROM: Patricia C. Chaback /s/ Patricia C. Chaback Industry Director Communications, Technology and Media (CTM) SUBJECT: Tier I Issue Research & Experimentation (R&E) Credit Claims Directive [...]
Apr 4th, 2007
The IRS designated the research tax credit a Tier1 issue. Tier 1 issues are those that the IRS deems to have high strategic importance to the IRS. This designation allows the IRS to commit audit resources to the issue selected. Taxpayers can expect hightened audit and scruitiny of research tax credits following this designation. More [...]
DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 LMSB Control No.: LMSB-4-0608-035 Impacted IRM 4.51.5 January 15, 2009 MEMORANDUM FOR INDUSTRY DIRECTORS DIRECTOR, FIELD SPECIALISTS DIRECTOR, PRE-FILING AND TECHNICAL GUIDANCE DIRECTOR, INTERNATIONAL COMPLIANCE, STRATEGY AND POLICY FROM: Patricia C. Chaback /s/ Patricia C. Chaback Industry Director Communications, Technology & Media SUBJECT: Tier I [...]