Part 25. Special Topics

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 Field Collection
• 25.1.9 Tax Exempt and Government Entities (TE/GE)
• 25.1.10 LB&I 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 General Operating Division Guidance for Working Whistleblower Claims
• 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 Summons

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
• 25.7.3 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

25.12 Delinquent Return Refund Hold Program

• 25.12.1 Processing Refund Hold Program Inventory

25.13 Taxpayer Correspondence

• 25.13.1 Office of Taxpayer Correspondence Services

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
• 25.15.6 Field Examination Procedures
• 25.15.7 Innocent Spouse Shared Processing Responsibilities
• 25.15.8 Revenue Officer Procedures for Working Innocent Spouse Relief Cases
• 25.15.9 Account Processing of Requests for Relief from Joint and Several Liability
• 25.15.12 Appeals Procedures
• 25.15.14 Innocent Spouse Tracking System
• 25.15.15 Mirror Modules for Requests for Relief from Joint and Several Liability
• 25.15.17 Reconsiderations
• 25.15.18 Innocent Spouse Relief Processing Procedures
• 25.15.19 Non-Qualifying Claims & Complex Account Issues

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
• 25.18.4 Collection of Taxes in Community Property States
• 25.18.5 Injured Spouse

25.19 Health Coverage Tax Credit (HCTC)

25.20 Tax Professional Oversight and Support

• 25.20.1 Complaint Referrals
• 25.20.2 Identification and Treatment of Ghost Preparers
• 25.20.3 Return Preparer Suitability

25.21 Affordable Care Act

• 25.21.1 Branded Prescription Drug Fee
• 25.21.2 Insurance Provider Fee
• 25.21.3 Marketplace Eligibility Determination and Reporting Requirements
• 25.21.4 IRC 6056 Non-Filer and IRC 4980H Compliance Process

25.23 Identity Protection and Victim Assistance

• 25.23.1 Identity Protection and Victim Assistance - Policy Guidance
• 25.23.2 Identity Protection and Victim Assistance - General Case Processing
• 25.23.3 IMF Identity Protection Specialized Unit (IPSU) Paper Overview and Guidance
• 25.23.4 IDTVA Paper Process
• 25.23.9 BMF Identity Theft Processing
• 25.23.10 Compliance Identity Theft Case Processing
• 25.23.11 Business Master File (BMF) Identity Theft Procedures for Accounts Management
• 25.23.12 IMF Identity Theft Toll-Free Guidance

25.24 Return Preparer Misconduct Program

• 25.24.1 Return Preparer Misconduct Victim Assistance - General Overview
• 25.24.2 Return Preparer Misconduct Victim Assistance Specialized Accounts Management Processing
• 25.24.4 Return Preparer Misconduct Field Collection
• 25.24.5 Return Preparer Misconduct Field Examination

25.25 Revenue Protection

• 25.25.1 Integrity and Verification Operation Business Master File Procedures
• 25.25.2 Revenue Protection Screening Procedures for Individual Master File Returns
• 25.25.3 Revenue Protection Verification Procedures for Individual Master File Returns
• 25.25.4 Integrity & Verification Identity Theft Return Procedures
• 25.25.5 General Correspondence Procedures
• 25.25.6 Taxpayer Protection Program
• 25.25.7 Automated Questionable Credit Program
• 25.25.8 Revenue Protection External Lead Procedures
• 25.25.9 Revenue Protection Prisoner Lead Procedures
• 25.25.10 Frivolous Return Program
• 25.25.11 Wage and Withholding Only (WOW) (Notice CP 05A) Procedures
• 25.25.12 Fraud Evaluation and Referral (FRE) Procedures for Integrity and Verification Operation (IVO)
• 25.25.13 Account Resolution for Integrity and Verification Operation (IVO)

25.26 Restitution

• 25.26.1 Criminal Restitution and Restitution-Based Assessments

25.27 Third Party Contacts

• 25.27.1 Third-Party Contact Program