Part 4. Examining Process
Chapter 4. Audit Information Management System (AIMS) – Validity and Consistency
Section 11. Entity Changes
4.4.11 Entity Changes
Manual Transmittal
June 24, 2024
Purpose
(1) This obsoletes IRM 4.4.11, Audit Information Management System (AIMS), Validity and Consistency - Entity Changes.
Material Changes
(1) The material in this IRM is not part of the Validity and Consistency of AIMS and is being obsoleted. Changes are reflected in the table below:
Subsection | Changes |
|---|---|
IRM 4.4.11.1, Program Scope and Objectives, IRM 4.4.11.1.1, Background, and IRM 4.4.11.1.2, Responsibility | Obsoleted, the information in these sections are informational only and do not provide any processing instructions. |
IRM 4.4.11.2, Centralized Case Processing | Procedures can be found in IRM 4.38.1.10.1.1, Form 2363, Master File Entity Change, IRM 4.10.8.14.4, Form 2363, and IRM 4.10.2.11, Taxpayer Change of Address or Name. |
IRM 4.4.11.3, Group Responsibilities | IRM 4.10.8.14.4, Form 2363, and IRM 4.10.2.11, Taxpayer Change of Address or Name. |
Effect on Other Documents
IRM 4.4.11, dated 07-01-2022, is obsolete as of the IRM effective date.
Audience
This IRM section is for use by employees in Large Business and International (LB&I) and Small Business/Self-Employed (SB/SE).
Effective Date
(06-24-2024)
Antoine D. Brown
Director, Operations Support, Technology Solutions
Small Business/Self-Employed Division
