![]() ![]() ![]() 4.46.3.3.5.1.3 UTP Guidance - Executing the Audit.4.46.3.3.5.1.2 UTP Guidance - Planning the Audit.4.46.3.3.5.1.1 UTP Guidance - Manager Responsibilities and Involvement.4.46.3.3.5 Risk Analysis Factors to Consider.4.46.3.3.3 Risk Analysis Decision Points.4.46.3.3.2 Counsel and/or Subject Matter Experts.4.46.3.3.1.1 Federal, State and Local Agencies.4.46.3.3.1 Examiner's Preliminary Risk Analysis - Information Resources.4.46.3.2.7.1 No Response/No Show Procedures.4.46.3.2.6.8 Centralized Risking of Research Issues Under IRC 41 and IRC 174.4.46.3.2.6.7 International Subject Matter Practice Area Controlled Returns.4.46.3.2.6.6 International SRS System Maintenance.4.46.3.2.6.5 EOI/JITSIC/TAIT/APMA Referral Procedures.4.46.3.2.6.2 International Referrals - Supporting Documentation and Informal Assistance.4.46.3.2.6 Specialist Referral System (SRS).4.46.3.2.4 Planning - Return Assignment.4.46.3.2.3 Conflict of Interest and P-4-5 Requirements.4.46.3.2.2.1 Paperless Survey - Non-Examined Closures Using a Paperless Process.4.46.3.2.1 LB&I Examination Issue Selection and Collaboration Process (ISCP).4.46.3.2 Initial Risk Analysis of the Return.4.46.3.1.4 Program Management and Review. ![]()
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