R&D Tax Credit Encyclopedia

Audit Defense


   Our comprehensive studies thoroughly explore your companies' fundamental qualifying research activities resulting in more complete and detailed documentation in order to provide sufficient substantiation to prevent IRS challenges. In the case of an IRS audit, our IRS enrolled agents, lawyers, and engineers, make sure you are fully prepared and in the best position to defend your claim. Our previous audit experience, as well as, our unparalleled knowledge of the R&D credit legislation, regulations, and case law allow us to recommend strategic practices to combat every auditor denial position. Of course this is support is completely complimentary as we want to ensure your company can take full advantage of the credit.


Audit Technique Guides


These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they're also useful to small business owners and tax professionals who prepare returns. ATGs explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence.

Source: Research Credit - Internal Revenue Service (IRS)

The IRS web version can be found here.
You can download a PDF version here.

Table of Contents:

Chapter 1 - Introduction

Chapter 2 - Determining the Scope
    Review Form 6765 - Credit for Increasing Research Activities
    Research Credit Claims (Not on an Original Income Tax Return)
    Prepackaged Submissions
    Review the Taxpayer's Research Credit Computation Workpapers
    Plan the Audit Strategy

Chapter 3 - Research Credit Computation
    In General
    The Alternative Incremental Research Credit (AIRC)
    Start-Up Companies
    Gross Receipts
    Special Rules
    Aggregation Rules of Section 41(f)
    Short Years
    Acquisitions/Dispositions
    Partnership Issue

Chapter 4 - Qualified Research Expenses (QREs)
    Wages
    Supplies
    Contract Research Expenses

Chapter 5 - Qualifies Research Activities
    In General
    The Section 174 Test
    The Discovering Technological Information Test
    The Business Component Test
    The Process of Experimentation Test
    Shrink Back
    Exclusions

Chapter 6 - The Consistency Requirement

Chapter 7 - Substantiation and Recordkeeping

Chapter 8 - Sampling Methodologies

Chapter 9 - Reserved

Chapter 10 - Research Credit Issues
    Coordinated Issues
    Awareness Issues
    Development and Presentation of Issues

Chapter 11 - Contact Information
    TA Contact Information

The IRS web version can be found here.
You can download a PDF version here.

Table of Contents:

Chapter 1 - Research Credit Claims
    Background
    Typical Prepackage RC Claim Study
    Potential Problems
        NEXUS
        Substantiation - The Eustace Case
        280C Issues
        Scope of Examination - Original Return vs. RC Claim

Chapter 2 - Audit Techniques for Examining RC Claims
    Evaluating RC Study Based Claims
    Issuing the Mandatory IDR Questionnaire
    How to Evaluate Taxpayer's Responses to the RC Claim IDR/Questionnaire
    Consistency and Base Period Issues
    Substantiation - Estimations, Sampling, Oral Testimony
    Statistical Sampling
    Additional Areas to Consider
    Evaluating Information
    Audit Reports
    RC Claim Examination Tools
        General ATG
        Exhibits
        Information Document Requests (IDRS)
        The RC Claim Engagement Letter
        Website Info

Chapter 3 - Administrative Considerations (Published 5/2008)
    Mandated Issue Tracking Codes
    Penalty Regarding Erroneous Claim for Refund or Credit
    Refund Claim Requirements
    Notice 2008-39 Credit for Increasing Research Activities
    Claim Filing Considerations
        Requesting A Refund - IRM 4.11.11.9 (5-13-2005)
        Business Credits - IRM 4.11.11.8.1 (5-13-2005)
        Form 1120X Amended Return (Claiming a Refund of an Overpayment)
        Form 1120X Amended Return (No Claim for Refund of an Overpayment)
        Form 1139 Tentative Overpayments: Tentative Carryback Adjustment Under I.R.C. §6411
        Joint Committee Coordination
        Late Cycle Claims
        Protective and Incomplete Refund Claims
    Computational Checklist Relating to Research Credit Claims
    Exhibits
        Exhibit A - Research Credit Claim Checklist - May 2008 (IRS / PDF)
        Exhibit B - Limitation Periods for filing Research Credit Refund Claims - May 2008 (IRS / PDF)
        Exhibit C - Mandatory Research Credit Claims IDR - February 2009 (IRS / PDF)
        Exhibit D - Computation Check Sheet - May 2008 (IRS / PDF)
    Letters & Forms (Published 5/2008)

The IRS web version can be found here.
You can download a PDF version here.

Table of Contents:

Introduction
Summary of Recommended Audit Procedures
Law
    1. Process of Experimentation
    2. Selected Exclusions from Qualified Research
        I. Exclusion for Research after Commercial Production
        II. Exclusion for Adaptation
        III. Exclusion for Duplication
        IV. Exclusion for Surveys, Studies, Research Relating to Management Functions
        V. Exclusion for Research in the Social Sciences, etc.
Software Development - Overview
Software Development - Common Activities
Processes of Experimentation in Software Development
Software Development Risk Categories
High Risk Categories of Software Development
Moderate Risk Categories of Software
Low Risk Categories of Software
Conclusion

The IRS web version can be found here.
You can download a PDF version here.

Table of Contents:

I. Introduction
    A. Focus of Aerospace ATG
    B. Applicability of Aerospace ATG
    C. Industry Overview/Description
II. Contracting
    A. General
        1. Government Contracting
        2. Commercial Contracting
    B. Contract Types
        1. Fixed-Price Family of Contracts
        2. Cost-Plus Family of Contracts
        3. Other
        C. Standard Sections of a Contract
III. Contracting Activities
    A. Contracting Stages
        1. Request for Proposal
        2. Bid & Proposal
        3. Awards / Authorization
    B. Development Activities
        1. Design Phase
        2. Development Testing
        3. Certification
        4. Preparation for Production
        5. Deliverable Production Units per CLIN
IV. Rules of Law
    A. Research & Experimental Expenditures IRC § 174 Overview
    B. Qualified Research Expense & Activities Flowchart (IRC § 41(b) & (d))
    C. Computation Flowchart (IRC § 41(c) & (f))
V. Issues Peculiar to the Aerospace Industry
    A. Funded Research
        1. Two-Part Test
        2. Funded Research Considerations
    B. Cascading Credit
        1. Prime Contractor Level
        2. Subcontractor Level
    C. Other Issue Analysis
        After Commercial Production
        Adaptation / Duplication (e.g. Reverse Engineering)
        Business Component
        IRC § 174 Consideration
        Multiple Prototypes
        Mock-ups and Models
        Special Tooling & Special Test Equipment
        Tooling-up
        Testing
    D. IRC § 41(d) - Qualified Research
        Bid & Proposal Cost
        Program Management
        Safety
        Training
        Technical Writing
        Research Outside the United States
        FAA Certification Costs
    E. IRC § 41(b) Expense Items
        Wages-Direct Supervision
        Wages-Direct Support
        Wages- Employee Benefits
        Wages-G&A, Marketing & Sales, Information Technology
        Supplies-Overhead
        Supplies-Tooling
        Supplies-Extraordinary Utilities
        Contract Services - Independent Contractors
        Self-Constructed Supplies
VI. Computational Aspects
    A. Computational Regimes
    B. Base Year Records
    C. Base Amount Issues
        1. Gross Receipts
        2. Consistency Rule
        3. Aggregation
        4. Acquisitions / Dispositions
    D. Claims
        Notice 2002-44 - Research Credit Claim vs. Original Return Filing
        IRC §280C Election
        Amended Refund Claims (Pre-Statute of Limitations Expiration)
        Amended Refund Claims (Post-Statute of Limitations Expiration)
        General Claims/Waiver
        Lockheed Martin Decision
VII. Examination Tools & Records
    A. Anatomy of Proposal (B&P) Effort
    B. Flow Chart of Audit Tasks
    C. Documents

The IRS web version can be found here.
You can download a PDF version here.

Table of Contents:

1. Preface and Overview
2. Summary of Recommended Audit Procedures
3. Overview of IRC Sections 174 and 41
4. Product Development Process
    a. Stage One - Preclinical/Discovery Research
        i. Introduction
        ii. Documentation
        iii. Preclinical Departments
            1. Biology
            2. Chemistry
            3. Pharmacology and Toxicology
            4. Drug Metabolism
            5. Protein Discovery
    b. Stage Two - Clinical Development
        i. Introduction
        ii. Clinical Departments
            1. Pharmaceutical Development
            2. Analytical Chemistry
            3. Biostatistics
            4. Pharmaceutical Technology Development
            5. Drug Safety Assessment
            6. Clinical Research and Development
    c. Stage Three - Regulatory Review
        i. Department - Regulatory Affairs
    d. Stage Four - Post-Marketing
        i. Introduction
        ii. Departments
            1. Medical Affairs/Services
            2. Drug Surveillance
5. Related Departments
    a. Clinical Applications
    b. Marketing
    c. Computer Support
Exhibit A - Documentation Guidelines
Exhibit B - Hypothetical Organizational Chart
Exhibit C - Departmental Reporting Structure
Exhibit D - Research Credit Wage Issue Chart (See "Using Exhibit D")

IRS Tier 1 Issues

As of August 17, 2012, the Issue Tiering Process is no longer in effect, per directive from LB&I Commissioner Heather C. Maloy. Tiered Issue pages and resources will remain on the IRS.GOV website temporarily for historical / reference purposes only.

IRS Tier 1 Isuues


As of August 2012, the Large Business and International division (LB&I, formerly the Large and Mid-Size Business LMSB) ended the Issue Tiering Process, per directive from Commissioner Heather C. Maloy. Previously, the R&D tax credit was classified as an IRS Tier I issue. These high risk transactions pose the highest compliance risk across multiple LB&I industries and generally include large numbers of taxpayers, significant dollar risk, substantial compliance risk, or are high visibility.

Tiered Issue pages and resources will remain here and on the irs.gov website temporarily for historical / reference purposes only.
Source: Research Credit Tier 1 - Internal Revenue Service (IRS)

The IRS web version can be found here.
You can download a PDF version here.

MEMORANDUM
FOR: All LB&I Employees
FROM: Heather C. Maloy
Commissioner, Large Business & International Division
SUBJECT: Tiered Issues
Background
Since 2006, LB&I has used the Tiered Issue Process to set exam priorities and address certain corporate tax issues that it believed posed challenges to compliance. The tiered issue process was initially developed, in part, as a way for then LMSB to combat tax shelters that the IRS viewed as abusive. In fact, several of the initial tiered issues dealt with listed transactions. The tiered issue process ensured consistency of treatment and uniform disposition of these and other types of cases.
As part of LB&I's efforts to continually improve, we undertook a review of LB&I's Tiered Issue Process. Our review determined that, while the Tiered Issue Process may have been well suited for the audit of tax shelter type issues, going forward LB&I needs a different approach to manage compliance priorities and provide guidance to examiners. This new approach should:
Provide LB&I examiners clear and timely guidance on how to address issues;
Promote collaboration among LB&I employees;
Increase accountability and transparency in the resolution of issues; and
Enable robust lines of communication with taxpayers.
As a result of our review, LB&I will no longer manage issues through the Tiered Issue Process.
In place of the Tiered Issue Process, LB&I is developing a knowledge management network (currently being piloted) through the use of Issue Practice Groups ("IPGs") for domestic issues and International Practice Networks ("IPNs") for international issues. IPGs and IPNs are designed to provide examination teams the technical advice they need to manage their cases efficiently, consistently and with a high degree of technical proficiency. IPGs and IPNs are designed to foster effective collaboration and the sharing of knowledge and expertise across LB&I and Chief Counsel. LB&I views the IPGs and IPNs as a better mechanism than the Tiered Issue Process for balancing the need for consistency with the recognition that there is no "one size fits all" approach to examining and resolving issues.
The IPGs and IPNs reflect the fact that no one LB&I employee has all the answers. IPGs and IPNs are a resource for examiners, managers and executives to use during audits and in managing our compliance priorities. Agents are encouraged to consult IPGs or IPNs, especially when they encounter issues with which they are not familiar or when dealing with complex technical issues. Frontline Managers, Territory Managers, DFOs and Directors are also encouraged to consult IPGs and IPNs when reviewing cases and considering the proper treatment of issues under their supervision. In every case we audit, we must put forward the best and most current legal positions available on behalf of the United States Government and we must do so consistently across the organization. To reach these results, IPGs and IPNs are the best tools available to LB&I and should be utilized widely throughout the organization.
Although this LB&I Directive signals a change in how we approach our work, our goal remains the same: To continue to produce high quality work but with an increased emphasis on cooperation and collaboration among all parties involved in the examination process.
Change in Status
Effective with the issuance of this LB&I Directive, all Tier I, II and III issues are no longer tiered. These issues should be risk-assessed and examined in the same manner as any other issue in an audit. All prior Industry Director Directives ("IDDs") relevant to these issues are withdrawn and should no longer be consulted or followed. To the extent any of the IDDs included guidance or tools relevant to risking an issue, the guidance or tools will be made available through the IPG and IPN community websites. References to tiered issues in other IRS Administrative Guidance, such as the IRM, Coordinated Issue Papers, or Industry Guides, are no longer valid. After a thorough review, such Administrative Guidance will be updated accordingly.
Examiners with questions should consult the relevant IPG, IPN or technical materials available on the LB&I website.
This LB&I Directive does not affect the issuance of the mandatory information document request ("IDR") on abusive tax shelters. That IDR is currently being reviewed as part of the exam re-engineering process.
Contacts
The IPGs and IPNs for these respective issues will provide guidance and support to examiners on the identification and development of these issues.
This LB&I Directive is not an official pronouncement of law and cannot be used, cited or relied upon as such.
cc: Division Counsel, LB&I
Chief, Appeals

The IRS web version can be found here.
You can download a PDF version here.


You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

Part III- Administrative, Procedural, and Miscellaneous
Credit for Increasing Research Activities: Filing Address and Requirements for Certain Claims for Credit or Refund
Notice 2008-39
SECTION 1. PURPOSE
This notice prescribes filing rules for certain claims arising under section 41 of the Code.
An overpayment of tax for a taxable year generated, in whole or in part, by the research credit and not taken into account on a taxpayer's original return may be taken into account by the timely filing of a claim for credit or refund.
Under § 6402(a), the Secretary is authorized to credit, within the applicable period of limitations, an overpayment against any liability in respect of an internal revenue tax of the person who made the overpayment, and must generally refund any balance to that person. Section 6511(b)(1) provides that no credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in § 6511(a), unless a claim for credit or refund is filed by the taxpayer within such period.
SECTION 2. CLAIMS FOR CREDIT OR REFUND SUBJECT TO THIS NOTICE
This notice applies to taxpayers required to file Form 1120, U.S. Corporation Income Tax Return, with claims for credit or refund attributable, in whole or in part, to the research credit that (1) were not reported on an original return or an amended Income Tax Return, filed on or before the due date of the original Form 1120, including extensions, and (2) were not filed with the Internal Revenue Service on or before March 31, 2008.
This notice does not apply to those claims for credit or refund subject to the electronic filing requirements for amended returns stated in Treas. Reg. § 301.6011-5.
SECTION 3. REQUIREMENTS FOR CLAIMS FOR CREDIT OR REFUND SUBJECT TO THIS NOTICE
All claims for credit or refund subject to this notice shall be filed with the Ogden Service Center at the following address:
Internal Revenue Service Center
1973 North Rulon White Road
Ogden, UT 84201
The claim for credit or refund shall indicate at the top "Refund-Research Credit" and include a copy of the Form 6765, Credit for Increasing Research Activities (if any) filed with the original return and an amended Form 6765.
SECTION 4. EFFECT ON OTHER DOCUMENTS
Notice 2002-44, 2002-2 C.B. 39 is superseded.
SECTION 5. CONTACT INFORMATION
For questions regarding this notice, contact Paul V. Colleran of the Office of Division Counsel (Large and Mid-Size Business) at (617) 565-7838 (not a tollfree call).


You can download a PDF version here.

SUBJECT: Tier I Issue Research & Experimentation (R&E) Credit Claims Directive #1
The Research & Experimentation (R&E) Credit Claims Issue has been designated as an LMSB Tier I issue. Cheryl P. Claybough, Director of Field Operations East, has been named as Issue Owner Executive for this Tier I Issue and will be responsible for ensuring that the issue is identified, developed and resolved in a consistent manner across all LMSB cases involving similarly situated taxpayers.
Background/Strategic Importance:
The volume of R&E Credit claims that have been filed, along with the compliance audit resources required to examine these claims, has continued to rise to a level of high strategic importance to LMSB, as a Tier I issue. A growing number of these claims, both formal and informal, are based on marketed tax products supported by studies prepared by the major accounting and boutique firms. Typically these studies are marketed on a contingent fee basis and exhibit one or more of the following characteristics:
1. high-level estimates,
2. biased judgment samples,
3. lack of nexus between the business component and qualified research expenses (QREs), and
4. inadequate contemporaneous documentation.
Issue Tracking:
In order to better identify and analyze the patterns, trends and compliance impact of the R&E Credit Claim Issue, the following issue tracking procedures are now required on all open examinations which have either formal or informal R&E Credit Claim Issues. LMSB Team Managers and Revenue Agents must follow these procedures:
Planning and Examination Guidance:
When addressing a R&E Credit Claim, examiners must review and follow the guidance related to the R&E Credit Claims issue, including Industry Directives, Notice 2002-44, and the Research Credit Audit Technique Guide (ATG), which provides suggested guidelines for auditing research credit issues. Additional information concerning the R&E Credit Claims issue can also be found on the Research Credit website. If examiners need further assistance, they should contact one of the Research Credit Technical Advisors.
This document is not an official pronouncement of the law or the position of the Service and cannot be used, or cited, or relied upon as such.

The IRS web version can be found here.
You can download a PDF version here.

Please answer the following questions. All answers should be complete and specific to the question. Any reference to other documentation without a complete answer to the question will be considered an unsatisfactory response. All answers should refer to the taxable period ending * * * * * * (insert no more than one tax year per IDR).
1. Have you retained a third party to assist you in preparing this claim? If the answer is yes, identify the third party and specify whether the fee to be paid by you to the third party is contingent upon the amount of the research credit ultimately allowed under the claim.
2. Did you make an I.R.C. §280C(c)(3) election on your original tax return? If yes, what was the amount of the research credit claimed?
3. Are you required by I.R.C. §41(f)(1) to aggregate your research expenditures with other members of the same controlled group or other trades or businesses which are under common control? If yes, identify the controlled group members and other trades or businesses which are under common control, and answer the following questions:
a. Have the other members or trades or businesses been notified of your recomputation of the research credit and the effect that your credit allocation will have on their credit?
b. Have the other members or trades or businesses filed claims that affect your allocated portion of the group credit? If yes, explain the effect on your allocated portion of the credit.
c. Have the other members or trades or businesses had their research credits adjusted in any way by the IRS that affects your allocated portion of the group credit? If yes, explain the effect of the adjustment on your allocated portion of the credit.
4. In computing the group credit for the credit year, which includes computation of the base amount, have you accounted for all acquisitions and dispositions of members of the controlled group, or trades or businesses which are under common control, in accordance with the aggregation rules of I.R.C. §41(f)(1)? If no, explain why you have not accounted for all acquisitions and dispositions.
5. In computing the credit for the credit year, which includes computation of the base amount, have you accounted for all acquisitions or dispositions of a major portion of a trade or business or major portion of a separate unit of a trade or business, as required by I.R.C. §41(f)(3)(A) or §41(f)(3)(B)? If no, explain why you have not accounted for all acquisitions and dispositions.
6. Did you use project accounting to capture costs in your financial books and records? If yes, did you use this project accounting to identify and capture the additional qualified research expenses ("QREs")? If no to either or both questions, describe the method used to identify and capture the additional QREs and describe how this alternative method connects QREs with the financial books and records.
7. Please identify by dollar amounts where these additional QREs were deducted on your original return, i.e., cost of goods sold, capitalized as part of plant or equipment, overhead accounts or claimed and deducted as research expenses. What was your adopted method of treatment for R&E expenditures under I.R.C. §174? Did you report the additional expenditures in compliance with your adopted method of treatment? If not, please explain?
8. Do you have contemporaneous documentation that:
a. Identifies each new or improved business component for which the additional QREs are being claimed? If no, how have you identified each new or improved business component as defined in I.R.C. §41(d)(2)(B)?
b. Identifies qualified research by each new or improved business component? If no:
1) How did you identify that qualified research relates to development of a new or improved business component?
2) How did you determine that you satisfied the 80% process of experimentation requirement of I.R.C. §41(d)(1)(C)?
c. Identifies, by each new or improved business component, each employee whose wages are being claimed as QREs? If no, how have you identified the employees that are being claimed as having performed qualified services by each new or improved business component?
d. Tracks, by each new or improved business component, the time spent by each employee performing qualified services? If no, how have you determined the amount of employee qualified services that should be allocated to new or improved business component(s)?
e. Identifies the general ledger accounts which were used to quantify the QRE supplies?
f. Identifies the amount of QRE supplies consumed in the conduct of qualified research for each new or improved business component? If no, explain how you determined the amount of QRE supplies used in the conduct of qualified research.
g. Identifies claimed contract research expenses by contractor, QRE amount and each new or improved business component?
1) Have you retained copies of all the contracts for which contract research expenses have been claimed?
2) Do the terms of each contract for which contract research expenses have been claimed provide
a) for the performance of qualified research;
b) that payment(s) to the contractor(s) were required to be made even if the research was not successful; and
c) that you would retain substantial rights to the results of the research?
9. For any research you performed for which you were a contractor, do you have contemporaneous documentation that identifies your claimed research expenses by contract, QRE amount and each new or improved business component?
a. Have you retained copies of all the contracts for which such research expenses have been claimed?
b. Do the terms of each contract for which such research expenses have been claimed provide
1) for the performance of qualified research;
2) that payment(s) to you (the contractor) were contingent on success of the research; and
3) that you would retain substantial rights to the results of the research?
10. Does the amount of additional QREs include any expenditure for overhead expenses, general and administrative expenses, indirect research expenditures or depreciation allowances? If yes, provide the dollar amount(s) of additional QREs claimed for each type of expenditure.
11. Does the claim rely on any oral testimony or employee surveys to determine the additional QREs in the credit year? If yes,
a. Provide the total dollar amount of additional QREs that were determined, in whole or in part, by oral testimony and employee surveys;
b. Was the oral testimony or employee survey answers provided by individuals who directly conducted the claimed qualified research? If no, identify who provided the oral testimony or answered the survey;
c. Provide the total dollar amount of qualified services performed only by the employees who were interviewed or answered the survey; and
d. Identify the number of months that transpired between the claim year and the time the oral testimony or employee survey took place.
12. Does the claim rely on any oral testimony or employee surveys to determine QREs in the base years? If yes,
a. Provide the total dollar amount of QREs in the base years that were determined, in whole or in part, by oral testimony or employee surveys;
b. Was the oral testimony or employee survey answers provided by individuals who directly conducted the claimed qualified research? If no, identify who provided the oral testimony or answered the survey;
c. Provide the total dollar amount of the qualified services performed only by the employees who were interviewed or answered the survey; and
d. Identify the number of months that transpired between the base years and the time the oral testimony or employee survey took place.
13. Does the claim rely on estimates or extrapolations to determine any portion of the QREs in the credit year? If yes, describe the estimates or extrapolations methodologies employed and provide the dollar amount of the QREs, which was determined based upon an estimation or extrapolation technique.
14. Does the claim rely on estimates or extrapolations to determine any portion of the QREs in the base years? If yes, describe the estimates or extrapolations methodologies employed and provide the dollar amount of the QREs, by year, which was determined based upon an estimation or extrapolation technique.
15. Does the claim rely on estimates or extrapolations to determine any portion of the gross receipts used to compute the base amount? If yes, describe the estimates or extrapolations methodologies employed and provide the dollar amount of the gross receipts, by year, which was determined based upon an estimation or extrapolation technique.
16. Was any form of sampling used to determine your QREs? If yes,
a. Did you use a valid statistical sample?
b. Provide a detailed description of the sampling method used;
c. Identify the population(s) to which each sampling method was applied;
d. Identify the dollar amount of the QREs which was determined based upon each sampling method used.
17. Have you complied with the consistency requirement of I.R.C. §41(c)(6), which requires that the QREs used in determining the fixed-base percentage be determined on a basis consistent with the determination of the QREs for the credit year? If yes, state how you complied with the consistency requirement in determining the fixed-base percentage that was reported on your original (if applicable) and amended Form 6765.
18. Provide the name(s) and phone number(s) of the person(s) who completed this questionnaire.

NOTES:
1. Reference, above, to "additional" QREs refers only to the QREs in the claim that were not reported as QREs on the originally-filed tax return.
2. Reference, above, to the term "base years" refers to the years used to compute the fixed-base percentage.
Page Last Reviewed or Updated: 2012-08-03

Coordinated Issues Papers

Part of our core beliefs, is the importance of knowledge, collaboration and sharing. We are continuously asked to provide public speaking presentations on behalf of utilities, building equipment related trade shows, and professional organizations related to the lighting, HVAC and building envelope product and equipment industries, architects, engineers, CPA's, LEED professionals, real estate professionals and numerous other organizations. Also, we strive to share this knowledge through articles and guides, which we have published more of than any other firm.

Coordinated Issue Papers


A major objective of the IRS Large Business and International Division's Issue Management Strategy is to identify, coordinate and resolve complex and significant industry wide issues by providing guidance to field examiners and ensuring uniform application of the law. Uniformity is achieved through the issuance of coordinated issue papers, which, following review by the Office of Chief Counsel, are issued by the Commissioner, Large Business and International Division. Although these papers are not official pronouncements on the issues, they do set forth the Service's current thinking.

Source: Reseach Credit - Internal Revenue Service (IRS)
Source: Coordinated Issues Papers - LB&I

Other Guidance


Here we have collected all miscellaneous documentation the IRS has published.

Source: Research Credit - Internal Revenue Service (IRS)

FIX The IRS web version can be found here.
FIX You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

The IRS web version can be found here.
You can download a PDF version here.

According to Internal Revenue Bulletin 2008-13: Notice 2008-39 (IRS / PDF) "Notice 2002-44, 2002-2 C.B. 39 is superseded"

For historical purposes we have included a PDF of Notice 2002-44 below.
You can download a PDF version here.