IRS memorandum on changes to LB&I examination process

Changes aimed at improving process by reducing case cycle times for corporate taxpayers

Download PDF
Share
July 25, 2025

The IRS today issued an interim guidance memorandum (IGM), Reinforcing the Customer Focused, High Efficiency Large Business & International (LB&I) Examination Process, describing changes aimed at improving the LB&I examination process by reducing case cycle times for corporate taxpayers and making examinations more customer-driven, consistent, and efficient.

In particular, the memo provides guidance for:

  • Phasing out acknowledgement of facts (AOF) information document request process in examinations by 2026
  • Expanding use of accelerated issue resolution (AIR) to large corporate cases
  • Stronger review of fast track settlement (FTS) denials

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline