The IRS Large Business and International (LB&I) division publicly released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions.
The title of this “process unit” (as this practice unit is referred to by the IRS) is: FDAP Payments - Statistical Sampling and Projection Procedures
Read the practice unit on the IRS practice unit webpage (posting date of January 22, 2020).
The purpose of the practice unit is to describe the use of statistical sampling in the audit of a U.S. withholding agent and associate projection procedures.
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