LBEP - What does LBEP stand for? The Free Dictionary
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The Service will begin to implement a new Large Business Examination Program (LBEP) to select and classify tax returns.
The Service designed a Large Business Examination Classification and Selection Program (LBECS) as part of the LBEP. The LBECS was in response to two of the recommendations: (1) provide more specific objective criteria and procedures to guide the selection of large corporate tax returns and classification of tax issues with high audit potential across the districts and (2) develop criteria and procedures to guide evaluations across districts of the impacts of groups specializing in audits of large corporations.