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OSP is a matrix organization residing in the Business Support (Small Business/Self Employed) Function. Overall responsibility for civil penalty programs is assigned to the Office of Servicewide Penalties (OSP).
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The Director of Business Support, within SB/SE Operations Support, is responsible for the servicewide civil penalty program. Small Business/Self Employed (SB/SE), Large Business & International (LB&I), and Tax Exempt and Government Entities (TEGE) Examiners, Estate & Gift Tax Attorneys, and Appeals. This supersedes IRM 20.1.12 dated Decemand incorporates Interim Guidance Memo LB&I-20-0120-001, Interim Guidance on IRC 6695A Penalty Case Reviews.
#IRC PROPERTY APPRAISER UPDATE#
(17) Editorial changes were made throughout to update references and hyperlinks, clarify terms and instructions and adjust formatting. Exhibit deleted as job aid was eliminated.(MM-DD-YYYY) Deleted due to elimination of multi-tiered review process, Interim Guidance Memo LB&I-20-0120-001, Interim Guidance on IRC 6695A Penalty Case Reviews Modified due to elimination of multi-tiered review process, Interim Guidance Memo LB&I-20-0120-001, Interim Guidance on IRC 6695A Penalty Case Reviews. Deleted due to elimination of multi-tiered review process, Interim Guidance Memo LB&I-20-0120-001, Interim Guidance on IRC 6695A Penalty Case Reviews. Moved to IRM 20.1.12.1.5, Terms, Definitions and Acronyms. Added a condition for mandatory referrals to Lead Development Center. Added penalty computation and penalty not applicable from IRM 20.1.12.1.1 Added instructions for appraisers and valuation specialists determining misstatements. Modified instructions to examiners and attorneys submitting a referral prior to penalty assertion. Subsection revised to standardize list to other IRM 20.1 parts.
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Added table for terms and acronyms used in the IRM and eliminated link to IRM 20.1.1. Added definitions moved from IRM 20.1.12.7.1 (1). Moved penalty computation and penalty not applicable to IRM 20.1.12.3 Added stakeholder audience and clarified language. (1) This transmits IRM 20.1.12, Penalty Handbook, Penalties Applicable to Incorrect Appraisals.
#IRC PROPERTY APPRAISER MANUAL#
Penalties Applicable to Incorrect AppraisalsĢ0.1.12 Penalties Applicable to Incorrect Appraisals Manual Transmittal
#IRC PROPERTY APPRAISER PRO#