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United States Government Accountability OfficeReporttoCongressionalRequestersFebruary 2016IRSREFERRAL PROGRAMS OpportunitiesExistto StrengthenControls increase Coordination across Overlapping Programs Accessible
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Overlapping occurs when two or more events or situations coincide or share common elements.
Individuals or entities who have multiple events or situations that coincide or share common elements are required to file overlapping.
Overlapping can be filled out by documenting the shared elements or coinciding events in a detailed manner.
The purpose of overlapping is to identify and address any potential conflicts or inconsistencies that may arise from events or situations that coincide or share common elements.
The information reported on overlapping must detail the specific elements that are shared or coincide between the events or situations.
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