RMO No. 17-2006: Amends the existing policies and procedures for centralized processing and issuance of Returns Processing System Assessment Notices and manual Assessment Notices by the Large Taxpayers Service including the Large Taxpayer District Offices and concerned divisions under them

Key points

1. Notices covered. RPS Assessment Notices arise from return information discrepancies, late filing, or non-payment or underpayment of taxes. Manual Assessment Notices arise from Tax Code violations, non-compliance with administrative requirements, or discrepancies found after verification of submitted data or documents.
2. System access for revenue officers. Revenue Officers doing audit work at LTAID I, LTAID II and the LTDOs, including those in the Office of the ACIR, LTS and the Audit Review Unit, get appropriate Integrated Tax System access. They can then view encoded large taxpayer information needed to review proposed RPS and manual assessments.

Who is affected

• Large Taxpayers Service, LTDOs and concerned divisions