Table of Contents

• 25.1  Fraud Handbook
  • 25.1.1  Overview/Definitions
  • 25.1.2  Recognizing and Developing Fraud
  • 25.1.3  Criminal Referrals
  • 25.1.4  Administrative Joint Investigation
  • 25.1.5  Grand Jury Investigations
  • 25.1.6  Civil Fraud
  • 25.1.7  Failure to File
  • 25.1.8  Collection Field Function
  • 25.1.9  Tax Exempt and Government Entities (TE/GE)
  • 25.1.10  LMSB Fraud Procedures
  • 25.1.11  Campus Collection Fraud Procedures
  • 25.1.12  Bank Secrecy Act (BSA) Willfulness Referral Procedures
  • 25.1.14  Campus Examination Fraud Procedures
• 25.2  Information and Whistleblower Awards
  • 25.2.1  Receiving Information
  • 25.2.2  Whistleblower Awards
  • 25.2.3  Reimbursements to State/Local Law Enforcement Agencies
• 25.3  Litigation and Judgments
  • 25.3.1  General Guidelines
  • 25.3.2  Suits by the United States
  • 25.3.3  Suits Against the United States and Claims for Damages under IRC § 7433
  • 25.3.4  Suits against IRS Employees
  • 25.3.5  Judgment Follow-up
  • 25.3.6  Open Litigation Control, Monitoring and Closing Actions
  • 25.3.7  Reconciling Non-Insolvency LAMS Reports
• 25.4  Employee Protection
  • 25.4.1  Potentially Dangerous Taxpayer
  • 25.4.2  "Caution Upon Contact" Taxpayer
• 25.5  Summons
  • 25.5.1  Introduction
  • 25.5.2  Preparation
  • 25.5.3  Procedures
  • 25.5.4  Examination of Books and Witnesses
  • 25.5.5  Summons for Taxpayer Records and Testimony
  • 25.5.6  Summonses on Third-Party Witnesses
  • 25.5.7  Special Procedures for John Doe Summonses
  • 25.5.8  Use of Summons Special Applications
  • 25.5.9  Fees and Costs for Summoned Witnesses
  • 25.5.10  Enforcement of Summons
  • 25.5.11  Title 31 Bank Secrecy Act Investigations
• 25.6  Statute of Limitations
  • 25.6.1  Statute of Limitations Processes and Procedures
  • 25.6.22  Extension of Assessment Statute of Limitations By Consent
  • 25.6.23  Examination Process - Assessment Statute of Limitations Controls
• 25.7  Exempt Organizations Business Master File
  • 25.7.1  Exempt Organizations/Business Master File and Support Processing
  • 25.7.2  EO/BMF Processing Procedures
  • 25.7.3  Group Exemption Procedures
  • 25.7.5  Exempt Organizations Extracts and On-Line Programs
  • 25.7.6  Cumulative List (Publication 78)
  • 25.7.7  EO/BMF Reports
• 25.8  OFP Codes
  • 25.8.1  OFP Codes Overview
• 25.12  Delinquent Return Refund Hold Program
  • 25.12.1  Processing Refund Hold Program Inventory
• 25.13  Taxpayer Correspondence
  • 25.13.1  Taxpayer Correspondence Services
• 25.14  Integrated Management Planning and Information System (IMPIS) Work Planning & Control
  • 25.14.1  Production Control and Performance Reporting
• 25.15  Relief from Joint and Several Liability
  • 25.15.1  Introduction
  • 25.15.2  General Procedures/Employees With Taxpayer Contact
  • 25.15.3  Technical Provisions of IRC 6015
  • 25.15.5  Relief from Community Property Laws/Community Property States
  • 25.15.6  Field Examination Procedures
  • 25.15.7  Compliance Campus Functions
  • 25.15.8  Procedures for Working Innocent Spouse Relief Cases
  • 25.15.9  Account Processing of Requests for Relief from Joint and Several Liability
  • 25.15.10  Review of All Cases with Relief from Joint and Several Liability Issue
  • 25.15.11  Taxpayer Advocate Service Contacts and Processing of Innocent Spouse Cases
  • 25.15.12  Appeals Procedures
  • 25.15.14  Innocent Spouse Tracking System Inventory Validation Instructions
  • 25.15.15  Mirror Modules for Requests for Relief from Joint and Several Liability
  • 25.15.16  Telephone Contacts
  • 25.15.17  Reconsiderations
• 25.16  Disaster Assistance and Emergency Relief
  • 25.16.1  Program Guidelines
• 25.18  Community Property
  • 25.18.1  Basic Principles of Community Property Law
  • 25.18.2  Income Reporting Considerations of Community Property
  • 25.18.3  Innocent Spouse Relief and Community Property
  • 25.18.4  Collection of Taxes in Community Property States
  • 25.18.5  Injured Spouse
• 25.19  Health Coverage Tax Credit (HCTC)
  • 25.19.1  General Information
  • 25.19.2  Customer Service
  • 25.19.3  Eligibility
  • 25.19.4  Registration
  • 25.19.5  Payments
  • 25.19.6  Additional HCTC Guidelines
  • 25.19.7  Systems Operations (SO)
  • 25.19.8  Campus Management Operations (CMO)