• Holly Roundtree CPA

2019 – 08/01

The IRS’s Large Business and International division (LB&I) has announced six new compliance campaigns. The compliance campaigns target the S corporation built-in gains tax, post offshore voluntary disclosure compliance, expatriates, high-income nonfilers, erroneous refundable credits of U.S. possession filers, and deferred compensation. In January 2017, the IRS announced a new audit strategy for LB&I known as “campaigns.” With these campaigns, the LB&I has essentially shifted to examinations based on compliance issues that it determines present greater levels of compliance risk. For additional details:

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