Part 4. Examining Process
Chapter 49. Economist Program
Section 1. Overview - Economist Program
4.49.1 Overview - Economist Program
Manual Transmittal
March 01, 2019
Purpose
(1) This transmits obsolete IRM 4.49.1, Economist Program, Overview - Economist Program.
Material Changes
(1) The Economist Program as described in this IRM no longer exists. Economists are part of the Economic Practice Network in the Treaty and Transfer Pricing Operations Practice Area.
(2) Information previously in IRM 4.49.1.5, Economist Reports, may be found in IRM 4.61.3.4.15, Development of IRC 482 Cases, Economist Report.
Effect on Other Documents
IRM 4.49.1 dated November 3, 2006 is obsolete as of the date of this transmittal.
Audience
LB&I and all operating divisions and functions
Effective Date
(03-01-2019)
Jennifer L. Best
Director, Treaty and Transfer Pricing Operations
Large Business and International Division