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IRS Corrects Statistical Sampling Guidance

NOV. 25, 2013

Announcement 2013-46; 2013-48 I.R.B. 593

DATED NOV. 25, 2013
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Correcting Rev. Proc. 2011-42 .
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2013-27066
  • Tax Analysts Electronic Citation
    2013 TNT 227-16
Citations: Announcement 2013-46; 2013-48 I.R.B. 593

Part IV. Items of General Interest

This announcement contains a correction to Revenue Procedure 2011-42, 2011-37 I.R.B. 318, regarding the use and evaluation of statistical samples and sampling estimates.

In Section 2. BACKGROUND, the following reference should be added after the reference to Rev. Proc. 2007-35, and before the reference to Rev. Proc. 72-36:

Rev. Proc. 2002-55, 2002-2 C.B. 435 (permits external auditors of qualified intermediaries to use statistical sampling);

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Correcting Rev. Proc. 2011-42 .
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2013-27066
  • Tax Analysts Electronic Citation
    2013 TNT 227-16
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