Guide to the LB&I Campaigns

Since January 31, 2017, the IRS’s Large Business & International (“LB&I”) Division has released a series of “campaigns” against perceived areas of tax non-compliance.

IPB has compiled the publicly available information about these campaigns. As of April 30, 2019, LB&I has announced 53 campaigns. The campaigns are intended to encourage higher levels of voluntary compliance through a variety of “treatment streams” other than audits. At the same time, LB&I will focus its audit resources on campaign issues.

The campaigns fall into the following categories:

• International Corporate Compliance (Outbound)
• International Corporate Compliance (Inbound)
• International Individual Compliance
• Partnerships and Their Partners
• S Corporations and Their Shareholders
• Specific Industries
• Other Transactions and Issues
• Internal IRS Projects

To learn more about IPB’s IRS tax controversy practice, please click here.