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    <description>The Department prescribes revised selection criteria for pre-assessment scrutiny and directs that all cases not falling within those criteria and not selected for pre-assessment scrutiny shall be summarily assessed; it mandates intensified taxpayer education, scrutiny of returns at receipt level, designation of predominantly scrutiny and non-scrutiny wards with continuity rules, assessment of partners in the firm&#039;s ward where practicable, and active supervisory interest by Commissioners and IACs to increase summary assessments.</description>
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      <description>The Department prescribes revised selection criteria for pre-assessment scrutiny and directs that all cases not falling within those criteria and not selected for pre-assessment scrutiny shall be summarily assessed; it mandates intensified taxpayer education, scrutiny of returns at receipt level, designation of predominantly scrutiny and non-scrutiny wards with continuity rules, assessment of partners in the firm&#039;s ward where practicable, and active supervisory interest by Commissioners and IACs to increase summary assessments.</description>
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