R&D Tax Credit Documentation & Qualification Framework (IRC §41)

40-control documentation and qualification framework with IRS risk-level ratings for industrial CFOs, tax directors, and controllers pursuing R&D tax credits under IRC §41. Covers the four-part test (12 items), qualified research expenses — wages, contractor, and supply documentation (12 items), excluded activities & risk carve-outs (8 items), and audit defense readiness (8 items). Each control is rated HIGH, MEDIUM, or LOW for IRS audit exposure. Includes a documentation package assembly checklist. Built to withstand IRS scrutiny — developed from 89 R&D consulting engagements across KPMG and EY and stress-tested through 14 IRS audit defense proceedings. 6-page PDF — instant download.