What is the criteria a taxpayer must meet to qualify for the Bridge phase

To qualify for the Bridge phase, a taxpayer must meet the following criteria:

1. The taxpayer's risk of noncompliance does not support the continued use of LB&I compliance resources.
2. The taxpayer has completed at least one complete Compliance Maintenance (CM) phase or at least one complete Compliance Assurance Process (CAP) phase when it is in the best interest of sound tax administration.
3. The taxpayer has few, if any, material issues.
4. The taxpayer is expected to receive a Full Acceptance Letter in their most recent CAP program phase.
5. The taxpayer continues to satisfy the CAP eligibility and suitability requirements.

These criteria ensure that only taxpayers with a demonstrated history of compliance and low risk of noncompliance are placed in the Bridge phase, allowing the IRS to allocate its resources more efficiently.

Sources:
IRS FAQ