Selection for scrutiny governed by mandatory categories, supervisory approval, and a computer assisted case selection system. Selection of non corporate returns for scrutiny mandates compulsory categories including search and seizure, surveys, large Chapter VIA deductions, substantial refund claims, appellate additions, international transactions and transfer pricing adjustments, certain financial institutions and exempt entities with large receipts, stockbrokers, professionals, contractors, builders, and cases with substantial fresh capital or new loans. Exclusions apply for repeatedly low addition cases except where a substantial question of law arises. CCIT/DGIT approval may authorize additional selections subject to overall selection limits and timeliness. Networked selections are effected through the Computer Assisted Scrutiny System; assessing officers must report monthly lists to supervisors.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Selection for scrutiny governed by mandatory categories, supervisory approval, and a computer assisted case selection system.
Selection of non corporate returns for scrutiny mandates compulsory categories including search and seizure, surveys, large Chapter VIA deductions, substantial refund claims, appellate additions, international transactions and transfer pricing adjustments, certain financial institutions and exempt entities with large receipts, stockbrokers, professionals, contractors, builders, and cases with substantial fresh capital or new loans. Exclusions apply for repeatedly low addition cases except where a substantial question of law arises. CCIT/DGIT approval may authorize additional selections subject to overall selection limits and timeliness. Networked selections are effected through the Computer Assisted Scrutiny System; assessing officers must report monthly lists to supervisors.
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