The IRS Large Business and International (LB&I) Division has launched several compliance campaigns in recent weeks, including the launch of four compliance campaigns on 14 September and additional campaigns on 28 September and 5 October. The campaigns were identified through LB&I data analysis and suggestions from IRS employees, with the goal of improving return selection, identifying issues representing a risk of non-compliance, and making the greatest use of limited resources. The six compliance campaigns are summarized as follows: Allocation of Success-Based Fees Without Rev. Proc 2011-29 Success-based fees paid in transactions under Treas. Reg. § 1.263(a)-5(a) are presumed facilitative and...