2043FY-26-Q-00069

The subscription database service is required to support Large Business and International Division 
(LB&I) and the Northeastern Compliance Practice Area (NECPA) program the most comprehensive 
coverage current and relevant information needed for life and non-life insurance annual statement 
and statutory accounting information that is critical in the analysis assessment and IRS 
examinations, appeals and tax court litigation proceedings.

The database supports the Government’s ability to provide better risk analysis of an insurance 
return, understand the financial activities of the taxpayer, identify potential audit risks, help 
to develop a transfer pricing issue (or APA) when dealing with an insurance taxpayer, provide for 
better data analytics when reviewing insurance returns for examination and reconcile to the 
Generally Accepted Accounting Procedures (GAAP) (or book accounting) and to
tax accounting that complies with the Internal Revenue Codes and Regulations.