Robin Greenhouse and Kevin Spencer wrote this bylined article on how the new IRS Large Business & International (LB&I) “Campaign” examinations will change the auditing process. “The IRS clearly does not have sufficient resources to examine returns in the same manner that was done over the last 30 years,” the authors wrote. “With limited resources, the new Campaign process may ease the burden on taxpayers of protracted audits mired in the details of the return.”