Page 279 - International Taxation IRS Training Guides

Distinguish GTOCs From
Other

Types of
Org Charts (Cont’d)

Requests (IDRs) should
 Information Document

request
the taxpayer’s GTOC to get the best
the taxpayer’s US reporting
representation of

obligations

 If no tax
compliance (GTOC) or transactional chart

(i.e. step plan) i s
available:

• Create a chart
to document your understanding of the
review.
issue under
• Use standard symbols
provided in next section and as
depicted on the LB&I
Knowledge Based SharePoint site.

chart to taxpayer to verify
• Submit

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