Tier I - Industry Director Directive on Domestic Production Deduction (DPD) #4
LMSB-Control Number: LMSB-4-0310-010
Impacted IRM 4.51.5
April 20, 2010
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MEMORNADUM FOR |
LMSB INDUSTRY DIRECTORS |
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FROM: |
Charlie Brantley |
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SUBJECT: |
Tier I - Industry Director Directive on Domestic Production Deduction (DPD) #4 |
Change in Status
The Domestic Production Deduction, Section 199 Tier I issue has been moved from an active to monitoring status. We will continue to monitor the issue using the examination guidance provided below.
Examination Guidance
Field personnel have guidance under the Regulations and other issued guidance for examinations including Industry Directives for Domestic Production Deduction numbers 1, 2, and 3.
When examining this issue, examiners should use the UIL codes that are listed in the aforementioned directives.
Issue guidance and support will continue though the LMSB Domestic Production Deduction Technical Advisors. The Domestic Production Deduction Technical Advisors will continue to be the designated liaison for any and all necessary coordination and they will continue to provide assistance to the field including identification, development of the issue and, if needed, provide assistance with Revenue Agent Reports.
Contacts
For questions regarding the identification or development of the issue, please contact the Domestic Production Deduction Technical Advisors, Sandy Frost (972) 308-1582 or Robert Schnuriger (512) 464-3292 and Charles Witt (847) 671-7409, respectively.
This Directive is not an official pronouncement of law and cannot be used, cited or relied upon as such.
CC: Commissioner, LMSB
Deputy Commissioner, Operations
Deputy Commissioner, International
Division Counsel, LMSB
Chief, Appeals
Director, Planning, Quality, Analysis and Support
Director, Research and Workload Identification
Directors, Field Operations
