Part 4. Examining Process
Chapter 90. Federal, State and Local Governments (FSLG)
Section 5. Case Selection Procedures
4.90.5 Case Selection Procedures
Manual Transmittal
September 27, 2019
Purpose
(1) This transmits obsolete IRM 4.90.5, Examining Process, Federal, State and Local Governments (FSLG), Case Selection Procedures
Material Changes
(1) On May 1, 2017, Tax Exempt and Government Entities underwent a reorganization. The new Compliance, Planning & Classification function absorbed several employees previously housed in Federal State and Local Governments, and accepted ownership of this manual. The new IRM 4.70.6, TE/GE Examinations, Classification & Case Assignment Procedures, supersedes this manual.
Effect on Other Documents
This supersedes IRM 4.90.5, Case Selection Procedures, dated November 20, 2013.
Audience
Tax Exempt and Government EntitiesExempt OrganizationsExaminationsFederal State Local/Employment Tax
Effective Date
(09-27-2019)
Sean E. O’Reilly
Director, Compliance, Planning & Classification
Tax Exempt and Government Entities
