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IRS Responsibilities: LIHC Compliance Unit

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The Low-Income Housing Credit (LIHC) Compliance Unit is responsible for processing information submitted to the IRS by state agencies and taxpayers, providing assistance, and evaluating noncompliance for audit potential.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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