MEMORANDUM OF UNDERSTANDINGMemorandum of Understanding • June 26th, 2014
Contract Type FiledJune 26th, 2014hereinafter referred to as “the Taxpayer,” and the Internal Revenue Service (IRS) (collectively referred to as the “Parties”) desire to enter into this Memorandum of Understanding (MOU) for the Pre-Compliance Assurance Process (the Pre-CAP). By executing this MOU, the Parties agree to work diligently and in good faith toward the successful completion of the examinations of the filed tax returns with the goal of preparing the Taxpayer for the Compliance Assurance Process (the CAP).