Page 136 - International Taxation IRS Training Guides

Exam Techniques
Example D-4:

Schedule UTP

was created
 Schedule UTP
and is required as part of the
to improve
IRS strategy
compliance through greater
transparency.

may reduce
 Schedule UTP
the time it takes to find issues

and
and give issue teams
taxpayers
more time during
exams to discuss the law
tax
as it applies to the facts,
rather than looking for
information.

 In addition, it is expected to
help identify areas of
uncertainty
that require
guidance and to allow
prioritization in the selection of
issues and taxpayers for
examination.

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