Section 5.1: Preplanning Procedures – IRM 4.10.2

• Section 5.1.1:  Examiner’s Scope – IRM 4.10.2.6.1
• Section 5.1.2:  LUQs Defined – IRM 4.10.2.3.1
• Section 5.1.3:   Risk Analysis – IRM 4.10.2.4.1
• Section 5.1.4:   Collectibility/Bankruptcy

Section 5.2:  Initial Contact Letters – IRM 4.10.2.7

Section 5.3: Place of examination – IRM 4.10.3.2.2

Section 5.4:  Face-to-Face Interview – IRM 4.10.3.2

Section 5.5:   Time/Place of Examination – IRM 4.10.3.2.2(1)

Section 5.6:   Tour of Business Premises – IRM 4.10.3.3

Section 5.7:   Scheduling Problems – IRM 4.10.2.8

Section 5.8:  Information Requests (IDRs) – IRM 4.10.2.9.3

• Section 5.8.1:  Boilerplate IDRs  - IRM 4.10.2.9.3(2)(B)
• Section 5.8.2:  Prior TIGTA Findings (Rec #4)

Section 5.9: Initial Interview – IRM 4.10.4.3.3.2

• Section 5.9.1: Representative Rules–IRM 4.10.4.3.4.4(2)
• Section 5.9.2: Minimum Income Probes – IRM 4.10.4.3
• Section 5.9.3:  Financial Status Analysis – IRM 4.10.4.3.3.1
• Section 5.9.4:  Questioning Techniques – IRM 4.10.3.2.7.2

Section 5.10: Review of Books and Records – IRM 4.10.3

• Section 5.10.1: Gross Receipts Check -  IRM 4.10.4.3.4.7
• Section 5.10.2: Balance Sheet Analysis – IRM 4.10.4.3.4.1
• Section 5.10.3: Double-entry Systems – IRM Exhibit 4.10.3-7

Section 5.11: Income Verification – IRM 4.10.3.9

• Section 5.11.1: Bank Deposits Analysis – IRM 4.10.4.3.3.6
• Section 5.11.2: Indirect Methods – IRM 4.10.4.6
• Section 5.11.3: Use of BLS Data – Website Access
• Section 5.11.4: Material Understatements – IRM 4.10.4.4.1

Section 5.12:  Expense Verification – IRM 4.10.3.10-14

• Section 5.12.1: Use of Oral Testimony – IRM 4.10.3.2(5)
• Section 5.12.2:  Reconstruction Methods – IRM 4.10.3.1(4)
• Section 5.12.3:  Computerized Records – IRM 4.10.3.13.5
• Section 5.12.4: Third Party Contacts – IRM 4.10.1.6.12

Section 5.13:  Bypassing the POA – IRM Exhibit 4.10.4-5

Section 5.14:  Fraud – Criminal Investigations – IRM Part 9

Section 5.15:   Closing Conference – IRM 4.10.7.5.1

Section 5.16:  Non-filers – IRM 4.12.1

Section 5.17:   Penalties – IRM 4.10.6

Section 5.18: Your Appeal Rights – IRM 4.10.7.5.3.1

• Section 5.18.1:  Manager’s Conference – IRM 4.10.7.5.3.1
• Section 5.18.2:  Fast Track Mediation
• Section 5.18.3:  Appeals Conference
• Section 5.18.4:  Tax Court