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Information for Large to Mid-Size Businesses

 

The information on this page is for large to mid-size businesses with assets greater than $10 million. Go to Corporations , Partnerships and International Businessesfor more specific information. 


What's Hot

IRS Proposes New Schedule M-3 for Reconciling “Book to Tax” Income 
The Treasury Department and IRS have proposed a new Schedule M-3, “Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More”.    

The Joint Audit Planning Process
To improve the audit planning process, LMSB and the Tax Executives Institute (TEI) formed a team to develop a joint, issue driven, audit planning process that engages all members of the audit team, including specialists, in conjunction with the taxpayer.

Joint Audit Planning Process Planning & Monitoring Tool
Addresses the elements that are critical during examination planning and outlines the specific joint and individual responsibilities of all audit participants. Applicable to both CIC and IC

Large to Mid-Size Business Programs

Abusive Tax Shelters and TransactionsThe Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

Pre-Filing Agreement Program
The Pre-Filing Agreement Program is expected to reduce taxpayer burden and make more effective use of IRS resources by resolving or eliminating tax controversy earlier in the examination process.

Limited Issue Focused Examination (LIFE)
The IRS Large and Mid-Size Business (LMSB) Division has implemented a new streamlined examination process.

Other Large and Mid-Size Business Resources

Large and Mid-Size Business (LMSB) Division
The Large and Mid-Size Business (LMSB) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million.

Reference Sources

NAICS Codes 
To better serve the needs of its taxpayers, the LMSB Division aligns its work by industry type using the North American Industry Classification System (NAICS) designations. Here's where you can find out which industry office has responsibility for your business. All you need to know is the NAICS code.