4.31.5.11 Extension of Investor Statutes for ILSC Items.4.31.5.10.5 Intent Not To Pursue Investor.4.31.5.10.4 Not All Investor Statutes are Open.4.31.5.10.3 Failure to Protect All Investors.4.31.5.10.1 True/Taxable Investor Statutes (Trusts and Disregarded Entities).4.31.5.9 Entity Amended Return Statutes.4.31.5.8.5 Alpha Statute “GG” – Carryover Deductions.4.31.5.8.2 S Corporation or Partnership Penalties.4.31.5.7 Examination Returns Control System (ERCS) Indicators.4.31.5.6 Specialist Referral System (SRS).4.31.5.4.3 ILSC Entity Linked As Investor in a Different Exam.4.31.5.4.2 Determine if Investors are on AIMS or Linked on PCS.4.31.5.4.1 Compliance Checks and Non-Pass-Through Issues.4.31.5.3.5.2 Unauthorized Access of Taxpayer Accounts.4.31.5.3.3 Special Considerations for Limited Liability Companies (LLCs).4.31.5.2.3 Identification of ILSC Key Case Returns.

4.31.5.2.2.2.2 Election by a Small Partnership to be Included Under the TEFRA Provisions.4.31.5.2.2.1.1 Identification of Partnerships Electing out of BBA.4.31.5.2.2.1 BBA Elect Out (BEO) Partnerships.4.31.5.2.1.1 S Corporation Filed – Campus Processed as a C Corporation.

4.31.5.2 ILSC Pass-through Entity Defined.

4.31.5.1.7.1 Contact with Potentially Dangerous Taxpayers (PDT) or Caution Upon Contact (CAU) Taxpayers.4.31.5.1.4 Program Management and Review.

4.31.5 Investor Level Statute Control (ILSC) Examinations - Field Office Procedures.

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