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, …
Research Tax Credit Designated Tier 1 Issue
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. …
Industry Director Directive #2 on Research Credit Claims
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 …