The 2002 field directive
was followed by revenue procedures authorizing the use of statistical samples in specified applications, including meals and entertainment deductions and the domestic production activities deduction.
Experience teaches that a valid statistical sample meeting the criteria for proper use of sampling will not be disallowed just because it is different from the methods outlined in the revenue procedure and its predecessor field directive
These documents, including a nonacquiescence in the case in AOD 2011-01 (2/8/11), Field Directive
LMSB-04-0910-026, Field Directive
LB&I-4-0211-002, and proposed regulations under Sees.
On November 3, the IRS issued the 2009 Field Directive
on the Use of Probability Samples.
Prior to the issuance of the proposed regulations, the LB&I issued a field directive
(LMSB-04-0910-026) discussing the treatment of sales-based vendor allowances as well as margin protection payments under Sec.
2004-29 includes many of the same provisions specified in the 2002 Field Directive
Nolan, commending the Division for issuing the March 14, 2003, Field Directive
limiting the application of the penalty for failure to timely deposit withholding taxes on the exercise of nonqualified stock options.
The IRS issued an Employee Plans Field Directive(20) (EPFD) that rescinded a prior field directive
on allocations to profit-sharing plans.
1.410(a)-3(e), the field directive
states that plan provisions may be treated as imposing age and service requirements even though the provisions do not specifically refer to age or service.
Nolan, commending LMSB for issuing the Field Directive
of March 14, 2003, limiting the application of the penalty for failure to timely deposit withholding taxes on the exercise of nonqualified stock options.
The Service has issued a field directive
providing guidance on the exclusion of part-time employees under Sec.
(Appos the stock option withholding issue, on March 14, the IRS issued a field directive
stating that agents should not impose penalties if the deposit is made the day following the settlement date, so long as the settlement date is within three days of the trade date.)