13.4.26 Summary of personal expenditures.13.4.25 Preparing the assessing Statement of changes in net worth.13.4.23 Third-party sources of information – Under review.13.4.21 Audit of the taxpayer's personal finances.13.4.20 Assessing net worth technique – Audit of business records.13.4.17 Assessing net worth technique – Application of penalties – Under review.13.4.16 Assessing net worth technique resulting from a Business Intelligence referral.13.4.14 Basis of the net worth assessment.13.4.13 Exceptions to the normal assessment period.13.4.10 File selection and risk assessment indicates assessing net worth technique warranted.13.4.9 Circumstances that do not warrant an assessing net worth technique.13.4.7 Understated or unreported income.13.4.6 Circumstances that warrant proceeding to an assessing net worth technique.13.4.4 Principles of the assessing net worth technique.13.4.3 Coding for assessing net worth technique.13.3.3 Inadequate, inaccurate, or unreliable books and records.13.3.2 Coding for indirect verification of income cases – Under review.13.2.8 Audit of non-taxable funds from a foreign source – Under review.13.2.7 Audit of lottery and other winnings.13.2.6 Audit of gifts, loans, and inheritances.13.2.4 Opening and closing cash-on-hand.13.2.0 Audit of non-taxable sources of funds.13.1.8 Examples of computer-assisted audit techniques.13.1.6 Computer-assisted audit technique software.13.1.5 Procedures using computer-assisted audit techniques.
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