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     8  Let all the earth fear the Lord: let all the inhabitants of the world stand in awe of him. (Psalm 33:8 - - - in the Holy Bible)
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  • IRS' Large Business and International Division Announces Large Corporate Compliance Program

    IRS' Large Business and International Division Announces Large Corporate Compliance Program | site |



    (May 16, 2019) - - Today, the U.S. Internal Revenue Service (IRS) published the following information:


    WASHINGTON — The Internal Revenue Service today announced a key advancement in how it identifies its biggest and most complex large corporations.

    On May 15, the IRS's Large Business and International Division (LB&I) began a new application of data analytics for determining the population of its largest and most complex corporate taxpayers. This new Large Corporate Compliance (LCC) program replaces the Coordinated Industry Case (CIC) program and covers compliance oversight for LB&I’s largest corporate taxpayers. LCC is one of LB&I’s portfolio of compliance programs.


    LCC employs automatic application of the large case pointing criteria to determine the LCC population. For example, pointing criteria include such items as gross assets and gross receipts. In the past, this was done on a manual, localized basis. Automated pointing allows a more objective determination of the taxpayers that should be part of the population.


    After the population is determined, data analytics is used to identify the returns that pose the highest compliance risk. The LCC program further improves LB&I's ability to efficiently focus its resources on noncompliance.

    LCC works in tandem with LB&I agents and examiners who apply their experience and expertise in undertaking compliance actions and determining compliance treatment streams of the biggest and most-complex corporate taxpayers. Each enhances the other.


    The program includes continuous improvement using an agile model principle to continually monitor and improve based on feedback from stakeholders including field teams, practice networks, and data scientists.









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