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
- 25.2.1 General Operating Division Guidance for Working Whistleblower Claims
- 25.2.2 Whistleblower Awards
- 25.2.3 Reimbursements to State/Local Law Enforcement Agencies
- 25.3.1 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
- 25.5.1 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
- 25.6.1 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
- 25.7.1 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
- 25.15.1 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
- 25.18.1 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
- 25.21.1 Branded Prescription Drug Fee
- 25.21.2 Insurance Provider Fee
- 25.21.3 Marketplace Eligibility Determination and Reporting Requirements
- 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
- 25.24.1 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
- 25.25.1 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)