No, the pre-filing period process does not constitute an examination. According to the IRS FAQ, the IRS’ participation in the pre-filing review during the Compliance Assurance Process (CAP) or Compliance Maintenance (CM) Phase does not constitute an examination or inspection of the taxpayer’s books of account for purposes of IRC section 7605(b).
Sources:
IRM Part 4. Examining Process. Chapter 10. Examination of Returns. Section 2. Pre-Contact Responsibilities
IRM Part 4. Examining Process. Chapter 10. Examination of Returns. Section 1. Overview of Examiner Responsibilities
IRM Part 4. Examining Process. Chapter 30. LB&I General Procedures. Section 1. Pre-Filing Agreement Program
IRM Part 4. Examining Process. Chapter 46. LB&I Examination Process. Section 5. Resolving the Examination
IRM Part 4. Examining Process. Chapter 46. LB&I Examination Process. Section 1. General Information and Definitions
Rev. Proc. 2016-30
