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Guide for Completing Form 8823 - page 10 / 197

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Exhibit 1-1 Reports of Noncompliance (Form 8823) Process Map & Explanations

Owner/Taxpayer

Step 3

State Agency

Step 1

Step 2

Philadelphia LIHC Compliance Unit

Step 4

Step 6

Step 8

Step 12

(End)

(End)

In Compliance (End)

Out & Back in Compliance

Out of Compliance

Back in Compliance

Step 5

Step 9

Back in Compliance (End)

Step 7

IRS/Compliance

Step 10

Step 11

*The chart above is a process map demonstrating the steps of the Form 8823 process. The map is divided into four horizontal paths representing the groups involved in the process. The steps of the process are placed in the path of the group involved as the steps move from left to right across the map. The top path is for the owner/taxpayer, the second path down is for the state agency, the third path down is for the Philadelphia LIHC Compliance Unit, and the bottom path is for IRS/Compliance.*

Step 1

The state agency performs a desk audit, conducts a site visit, or reviews the owner’s

tenant files.

Step 2

The state agency prepares and promptly provides the owner with a summary report describing issues of noncompliance. The letter may also identify administrative or technical issues, recommend changes to improve future management of the property, or suggest corrective actions to remedy noted noncompliance issues.

Step 3

The owner responds to the state agency within a maximum of 90 days, which can be extend up to a total of 6 months with the state agency’s approval. Generally, the state agency specifies a time period appropriate for the type of noncompliance. The owner’s response may provide clarifications and document that corrective actions have been implemented; i.e., how the noncompliance issues have been addressed.

1-5

Revised October 2009

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