Limited Issue Focused Examination (LIFE)
The IRS Large Business and International (LB&I) Division has implemented a new streamlined examination process called Limited Issue Focused Examination or LIFE. This process requires enhanced interaction between the IRS and the taxpayer. In a LIFE examination, the taxpayer and examiner work together on the most significant issues on the tax return. This should result in a more focused examination and reduce resource utilization. LIFE is an effort by LB&I to institutionalize "best practices" and provide consistency in the treatment of taxpayers.
- IR-2002-133 -December 4, 2002 News Release
IRS Implements New Limited Issue Focused Examination (LIFE) Process
- LIFE is an accelerated, issue driven examination process that embodies unique characteristics .
- Why Participate in LIFE?
- IRM 4.51.3
- Exhibit 4.51.3 -
- Instructions for Completing MOU
- MOU Between IRS and
- LIFE - MOU Attachment
- LIFE - MOU Attachment Continuation
- Exhibit 4.51.3 -
- Frequently Asked Questions will help you understand the process.
- A Memorandum of Understanding (MOU) is the cornerstone of a LIFE examination. It is an agreement between the IRS and the taxpayer to govern key aspects of the examination. It establishes the roles and responsibilities of each party.
- Several misconceptions about the process were identified during the interim review. These have been clarified through the Facts of LIFE .
Share your perspectives with the IRS LIFE Team at: LB&I Post Filing Design Team
Page Last Reviewed or Updated: 2012-09-06
