Section 3:1: Importance of Knowing Why a Return Was Selected

Section 3.2:    Return Selection Programs

• Section 3.2.1:   Computer Selection (DIF)
• Section 3.2.2:      Abusive Schemes
• Section 3.2.3:      UIDIF
• Section 3.2.4:       High Income Taxpayers
• Section 3.2.5:       National Research Program 
• Section 3.2.6:         Informant Claims (PS 4-27)
• Section 3.2.7:   Others

Section 3.3:   Classification and Screening 

• Section 3.3.1:  Determination of Issues
• Section 3.3.2:   Limited Scope Examinations
• Section 3.3.3:   Risk Analysis
• Section 3.3.4:    Coordinated Issues

Section 3.4: Top Three Misconceptions About Audit Selection

Section 3.5: Repetitive Audit Procedures – IRM 4.10.2.4.2

• Section 3.5:1:  Nonbusiness Returns – IRM 4.10.4.2.1
• Section 3.5:2:   Business Returns – IRM 4.10.4.2.2