Manual of Audit Procedures (MAP)

Chapter Title
1 Overview - Disclosure redacted
2 Confidentiality - Disclosure
3 Power of Attorney - Disclosure
4 Statute of Limitation Waivers - Disclosure redacted
5 Pre Audit - Disclosure redacted
6 Audit - Disclosure
7 Closing an Audit - Disclosure redacted
8 Claims - Disclosure redacted
9 Locating Returns - Disclosure
10 Tax Research - Disclosure redacted
11 Penalties - Disclosure
12 Interest - Disclosure redacted
13 Forms - Disclosure redacted
14 Technical Resource Review - Disclosure
15 Protest - Disclosure
16 RAR Federal Information - Disclosure redacted
17 Settlement and Offer in Compromise - Disclosure
18 Reserved
19 Estates and Trusts - Disclosure
20 Bankruptcy - Disclosure
21 Post Dissolution - Disclosure redacted
22 Communication Tools - Disclosure redacted
23 Mailing Addresses - Disclosure redacted
24 Designated Disaster Areas - Disclosure
25 PASS - Disclosure redacted
26 TI and PAWS - Disclosure redacted
27 BETS - Disclosure redacted
28 Working Paper Procedures - Disclosure redacted
29 Enterprise Data to Revenue (EDR) - Disclosure redacted
Last updated: 09/24/2025