3.28.1 Informational Referral Receipt and Routing for Form 3949-A

Manual Transmittal

December 15, 2020

Purpose

(1) This transmits new IRM, 3.28.1, Special Processing Procedures: Information Referral Receipt and Routing for Form 3949-A. The contents of this new IRM 3.28.1, Special Processing Procedures: Information Referral Receipt and Routing for Form 3949-A, was moved from existing IRM 3.10.72.

Material Changes

(1) Remove content from existing IRM 3.10.72.19, Form 3949-A Information Referral Program, to a standalone IRM.

Effect on Other Documents

None

Audience

These procedures apply to Wage and Investment (W&I) Submission Processing Receipt & Control Operation (RCO) and Document Perfection Operation (DPO) employees located in Fresno and Ogden

Effective Date

(01-01-2021)

James L. Fish
Director, Submission Processing
Wage and Investment

Program Scope and Objectives

  1. Purpose: This Internal Revenue Manual (IRM) provides instructions for employees receiving, screening and routing referrals. IRM deviations must be in writing following instructions from IRM 1.11.2, Internal Revenue Manual (IRM) Process, IRM Standards are elevated through the appropriate channels for executive approval.

  2. Audience: Wage and Investment, Receipt and Control employees.

  3. Policy Owner: The Director of Submission Processing.

  4. Program Owner: Paper Processing Branch(an Organization within Submission Processing).

Background

  1. The Form 3949-A Information Referral is used to report alleged violations of tax law by individuals and businesses to the IRS. The submission of the form is completely voluntary and confidential. Information provided usually includes specific information about who is being reported, the activity being reported, how the activity became known, when the alleged violation(s) took place, the amount of money involved and any other information that might be helpful in an investigation.

Authority

  1. The following provides authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms.

    1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

    2. All Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities

    • Code sections which provide the IRS with the authority to issue levies.

    • Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

    • Policy Statements that provide authority for the work being done.

Roles and Responsibilities

  1. The Director of Submission Processing is responsible for ensuring the successful processing of individual and business tax returns through both electronic and paper means.

  2. The Operations manager and the Department manager are responsible for:

    1. Defining business goals and developing work plans to be accomplished by employees.

    2. Directing, coordinating and overseeing work plans of managers and supervisors.

    3. Initiating ways to improve efficiency of the department and increasing the quality of work directed.

    4. Finding and implement ways to eliminate or reduce significant barriers to production, and improve business practices.

  3. The Team Manager is responsible for:

    1. Expediting all referrals by assigning, monitoring and controlling the workflow to accomplish timely completion of the tasks required throughout this IRM.

  4. Team Employees are responsible for:

    1. Following instructions contained in this IRM.

    2. Maintaining updated IRM material.

Program Management and Review

  1. Managers are responsible for ensuring quality reviews are performed and recorded in the Embedded Quality for Submission Processing (EQSP) System for Information Referrals screened by the clerks (See IRM 3.30.30).

  2. Managers will monitor the reasons for referrals being destroyed and utilize a mechanism to track reasons the referrals were retained for destruction.

  3. Managers must ensure internal control responsibilities are carried out in relation to Separation of Duties. Key duties and responsibilities in authorizing, processing, recording, reviewing transactions and handling related assets (e.g. preparing Inventory Reports, ICT Uncontrolled Reports), must be separated among individuals to reduce the risk of error or fraud. No one individual should control all key aspects of a transaction or event.

Form 3949-A Information Referral Program

  1. The Form 3949-A Information Referral is used to report alleged violations of tax law by individuals and businesses to the IRS. The submission of the form is completely voluntary and confidential. Information provided usually includes specific information about who is being reported, the activity being reported, how the activity became known, when the alleged violation(s) took place, the amount of money involved and any other information that might be helpful in an investigation.

  2. CAPR Stamps should be placed in the upper left-hand corner of Form 3949-A (or in the general vicinity if that area is not available). CAPR Stamps are individual, assigned, and specific to every individual employee. If you are screening a referral, a CAPR Stamp must be present. This includes referrals being placed in retention and any documents being detached. Referrals placed in retention will be destroyed after 90 days per IRM 1.15.2, Records and Information Management. Document 12990, Records and Information Management Records Control Schedules.

    Figure 3.28.1-1

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  3. In Section 1b highlight the Social Security Number/Taxpayer Identification Number (SSN/TIN) being reported. If no SSN/TIN, write the SSN/TIN after necessary research.

  4. In Section 2b highlight the Employee Identification Number (EIN) being reported. If no EIN, write the EIN after necessary research.

  5. In Section B3 highlight the issue that identifies the violation for which you are routing the referral. If no comments are in line 5, highlight the issues that led you to route the Form 3949-A to the specific BOD location.

  6. Section B4 if unreported income exceeds $100,000.00 for each year, and shows a pattern of at least 3 years, route to CI.

  7. Section B5 highlight the key phrase that led you to route the Form 3949-A to the specific BOD location. If comments are blank and there are boxes checked in Section B3, you may use Section B3 to route Form 3949-A. If both Section B5 and Section B3 are blank, illegible or if the tax law violation cannot be determined, place the referral in RETENTION.

  8. When a 3949-A information referral requires conversion, notate on the top of the document what you are converting the referral to. Make sure that all edit marks are made in "“red”" pen only. If an SSN/TIN is required and one cannot be located through Integrated Automation Technologies (IAT) research, notate "NO TIN" in or above 1b.

  9. Use IAT to perform complete research.

  10. When a Form 3949-A is received written in a language other than English, please follow the guidelines located in IRM 22.31.1.5.1.1, Requesting Translations of Non-Vital Documents from Certain Languages into English. Please route at a minimum of once a week.

  11. Form 3949-A Information Referrals are to be routed to BOD’s at a minimum of once a week.

Form 3949-A Information Referral Routing Guide

  1. Typically sorted referrals are routed directly from ICT to the appropriate business operating division (BOD) with the following exceptions: routing from ICT to Notice Review for screening and final routing to the appropriate BOD.

    • SBSE Campus Exam - Box 1a

    • W&I Classification - W&I Exam - Box 3

    • SBSE Field Exam - Box 4

    • CI Financial Crimes - Box 5a-5b, 24 and 26

    • RICS/RIVO -Box 6

    • Specialty Tax - Box 7

    • Frivolous/Tax Avoidance - Box 8

    • Collection Policy - GSC - Box 23

    • LB&I - Box 17b

    • Return Preparer Misconduct (RPM) - Box 18

  2. These ICT sorted referrals will be routed first to Notice Review for screening.

  3. Notice Review will route screened work back to ICT for routing to final BOD destination or other handling, such as retention of the referral, as determined by Notice Review.

  4. If ... Then ...
    Multiple boxes are checked on the Form 3949-A section B3, and additional information is in section B4 and B5 Refer to the comments and utilize the Form 3949-A routing guide for priority order
    Multiple boxes are checked on the Form 3949-A section B3, and there’s no unreported income in section B4, and no comments in section B5 Refer to the Form 3949-A routing guide to identify the appropriate BOD for priority order routing.
    Multiple boxes are checked and are not applicable to IRM or Notice Review Elevate to management for review on case by case basis.

  5. The TIGTA-Office of Investigations (OI) Complaint Management Team (CMT) forwards complaints involving issues that relate to IRS operations or personal/business tax-related issues that contain no potential for disciplinary action against an IRS employee, or any other reason to track the IRS disposition of the complaint, to Employee Conduct and Compliance Office (ECCO) via a Complaint Referral Memorandum Form 2070-A. These referrals are to be routed the same as Form 3949-A Information Referrals as noted in the following table.

    If Issue Identification Phrase Is: And: Then Route To:
    1a. SBSE Campus Exam
    • Dependents/Exemptions with NO EIC

    • Non-Filer

    Note:

    including issues related to ex-spouses working and not filing taxes due to back child support, or a person has never filed taxes and is earning income.


    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
     
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will route screened work back to ICT

    3. ICT will route screened work to:


    Internal Revenue Service
    310 Lowell Street
    Andover, MA 01810 Stop 228A
    Attn: Sharon Lantagne
    1b. SBSE Campus Exam
    • Joint filing status with claims of forged signature

    • Not reporting Alimony

    • Unreported income or deductions (for example, Schedule A or Schedule C

      Exception:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


    Exception: Issues related to paid by cash, off the books, under the table, bartering refer to SBSE Field Exam (box 4)
    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
      Internal Revenue Service
    310 Lowell Street
    Andover, MA 01810 Stop 228A
    Attn: Sharon Lantagne
    2. File Maintenance
    • Child Support

    • No TIN

    • No Tax Issue

    • Tolerance Not Met


    (No IAT Research Required)
      Retention
    3. W&I Classification-W&I Campus Exam
    • Dependent/Exemptions with EIC

    • Earned Income Tax Credit (EITC)

    • Earned Income Credit (EIC) or the Earned Income Credit check box

      Note:

      Not to be confused with "Earned Income" that is unrelated to the Earned Income Tax Credit.


    Screen to identify EITC on the current processing year or the latest year indicated on the Form 3949-A
    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
     
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will route screened work back to ICT

    3. ICT will route screened work to:


    Supervisory Tax Specialist
    310 Lowell St. Stop 819
    Andover, MA 01810
    Attn: Classification Manager (W&I Exam)
    4. SBSE Field Exam Issues
    • Capital Gain (insider trading)

    • Sale of Property or Investments

    • Company or Corporation

    • Farm

    • Lease or Rental Property

    • Self Employed

    • Selling-out-of-home

    • Tips

    • Employment Tax Form 1099

    • Trust or Trustee Issues

    • Kickbacks

    • Paid by (cash, off the books, under the table, bartering)

    • Self-Employed or Independent Contractor (sale of goods or services for profit, selling illegal substances, selling or working out of home)


    (Research IAT for TIN Only, if no TIN located, Retention)

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will indicate the PBC in green in the upper right corner of the IDRS print and route back to ICT

    3. ICT will sort by PBC utilizing the instructions in IRM 3.10.72-1

    5a. CI Financial Crimes
    • Cash sales on realtor commissions, Organized Crime

    • Unreported Income

    • Transactions not reported to IRS

    • ID Theft Listings (The list contains victims’ names or SSN’s or multiple years)

    • Embezzlement (Not Prosecuted)

    • Fraud Rind (Not Prosecuted)

    • Refund Schemes (Involving multiple taxpayers. Signature forged for refund)

    • False/Altered documents (e.g. W-2’s or 1099’s)


    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    Research INOLES to Check BOD Code.

    • If SBSE BOD (SB) send to SBSE Field Exam. See box 4

    • If LB&I BOD (LM) send to LB&I address in box 17b

    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will route screened work back to ICT

    3. ICT will route screened work to:


    IRS-CI
    1111 Constitution Ave, Room 2516
    Washington, DC 20224
    Attn: Karen Gaughan (SE:CI:OPS:FC)
    5b. CI Financial Crimes
    • Embezzlement

    • Fraud Ring


    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
    Prosecuted
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will indicate the PBC in green in the upper right corner of the IDRS print and route back to ICT

    3. ICT will sort by PBC utilizing the instructions in IRM 3.10.72-1

    6. RICS/RIVO
    Fraudulent Income Documents: False W-2s or W-2Gs allegedly created or altered by the filer to generate a fraudulent refund.
    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
    Involving one individual taxpayer
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will route screened work back to ICT

    3. ICT will route screened work to:


    RICS/RIVO
    310 Lowell Street, Stop 862L
    Andover, MA 01810
    Attn: Kimberly Javed
    7. Specialty Tax
    Any reference to the following:
    • Estate and Gift Tax Issues, Forms 706/709

    • Employment Tax Issues

    • Excise Tax Issues


    (No IAT Research Required)
     
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will route screened work back to ICT

    3. ICT will route screened work to:

     
    1. Estate and Gift Tax Issues, Forms 706/709 only route to:
      7940 Kentucky Drive
      Mail Stop 8307
      Florence, KY 41042
      Attn: WSD

    2. Employment Tax Issues route to:
      7940 Kentucky Drive
      Mail Stop 5702A
      Florance, KY 41042

    3. Excise Tax Issues route to:
      7940 Kentucky Drive
      Mail Stop 5701G
      Florence, KY 41042
      Attn: WSD

    8. Frivolous or Tax Avoidance Arguments
    • Contain language that alleges a violation related to a frivolous argument

    • Alleges tax obligations or regulations are not supported by law

    • Questions the legality as it pertains to filing and paying tax


    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
     

    Note:

    A policy decision was made to discontinue screening of Frivolous/Tax Avoidance criteria effective 2/10/2020. The guidance shown here is to address residual inventory received prior to 2/10/2020 only.


    Ogden Compliance
    1973 N Rulon White Blvd. Stop 4450 OSC
    Ogden, UT 84404
    Attn: Frivolous Return Program
    9. Reward Request
    • With completed Form 211 attached and identifying the complainant

    • With Form 211 but complainant not identified or unsigned

    • Without Form 211 attached and/or the complainant not identified, X out the literal Form 3949-A and highlight key issue.

    Note:

    If a name and address is not provided or a TIN cannot be located for the complainant, do not send to the Whistleblower’s Office, route the Form 3949-A per the routing guidelines to the appropriate area.


    (Research IAT for Complainant TIN)
      Whistleblower Office - IRS Initial Claim Evaluation Team
    1973 N Rulon White Blvd. Stop 4110
    Ogden, UT 84404
    10. Tax Exempt/Government Entities (TEGE)
    Exempt Organizations (EO):

    Note:

    Exempt Organizations refers to organizations that are exempt from taxes due to their not for profit status with the IRS. This is different terminology than exemptions used to describe dependent persons claimed on an individual’s tax return.

    • Affordable Care Act (ACA) related to Non-Profit Hospitals. Complaints about excessive collection practices and lack of financial aid by exempt hospitals.

    • Charity

    • Church

    • Code 501C Organization

    • Non - Profit

    • Political Action Committee (PAC), Section 527


    (No IAT Research Required)
      TEGE / EO Group 7993
    1100 Commerce St. Stop 4910 DAL
    Dallas, TX 75242
    Attn: Classification
    11. Tax Exempt/Government Entities (TEGE)
    Employee Plans (EP)
    • Employee Plans

    • 401K

    • 403


    (No IAT Research Required)
      TEGE/EP - IRS EP Classification
    9350 E. Flair Drive 4th Floor
    El Monte, CA 91731-2828
    Attn: EP: Group 7693
    12. Tax Exempt/Government Entities (TEGE)
    Tax Exempt Bonds (TEB)

    Note:

    Items pertaining to Savings Bonds should not be referred to TEB

    • Tax Exempt Bonds (TEB)

    • Tax Exempt Bonds, Tax Credit Bond, Direct Pay Bond, Municipal Bond Issue


    Tax Exempt/Government Entities (TEGE), Indian Tribal Governments (ITG)
    • Indian Tribal Government

    • Indian

    • Tribal

    • Reservation


    Federal, State, or Local Government (FSLG) Entity Employment Tax Issues for the Entity can include wording such as:
    • City of...

    • Department of...

    • State of...

    • County of...


    (No IAT Research Required)
      TEGE/TEB - IRS
    1100 Commerce St. Stop 4910 DAL
    Dallas, TX 75242
    Attn: Referrals Group Manager
    13. Identity Theft IDT (Tax Related)
    Self Reporting tax-related identity theft with or without substantiating documentation (e.g., police report/official ID) such as:
    • Used my SSN as a primary or secondary filer on return

    • Used a deceased or stolen SSN as primary or secondary filer on a return

    • Filed a return in my name

    • Used my child’s SSN as primary or secondary filer on a return

    Note:

    If the taxpayer is unaware who is using their child’s information, route to ICT as ID Theft. If the taxpayer is aware who is using their child’s information, route to Exam.


    (No IAT Research Required)

    Note:

    X out literal Form 3949-A and write in Form 14039 Identity Theft

    SP ICT, Fresno
    ICT Unit Stop 31313
    14. Identity Theft (IDT)
    Self-Reporting IDT with Police Report but Non-Tax Related Form 3949-A
    Self-Reporting Non-Tax related identity theft (at risk of tax related identity theft) with or without substantiating documentation (e.g., police report/official ID such as:
    • Data breach

    • Lost or stolen PII/SSN

    • Used my child’s SSN as a dependent on a return

    Note:

    If the taxpayer is unaware who is using their child’s information, route to ICT as ID Theft. If the taxpayer is aware who is using their child’s information, route to Exam.


    (No IAT Research Required)

    Note:

    X out literal Form 3949-A and write in Form 14039 Identity Theft

    SP ICT, Fresno
    ICT Unit Stop 31313
    15. BMF ID Theft(Business’ Identity or EIN Stolen to commit Tax Fraud)
    • If attached to CP 575A-H or CP 575L or references a CP575 notice.


    (No IAT Research Required)
      CAMC
    AM/EIN
    Stop 532G
    16. Live Returns and/or Forms 1040, 1040X (with or without a signature):
    1. Without Form 3949-A attached

    2. With Form 3949-A attached

    3. Form 1040-X


    (No IAT Research Required)
    1. NoForm 3949-A attached
    2. Form 3949-A attached, Leave Form 3949-A attached and route the return and Form 3949-A to ICT.
    3. Route to Second Sort
    Exception: Form 3949-A should not be detached if the Issue Identification Phrase on the form is self-reporting Identity Theft. X out the literal "Form 3949-A" and write in "Form 14039 Identity Theft." It is important the converted Form 3949-A/Form 14039 remains attached and accompanies the return through processing for expedited resolution.
    Fresno Submission Processing
    Stop 31305
    17a. Large Business & International
    • Offshore

    • Overseas

    • Foreign country

    • U.S. Citizen living abroad.


    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
    Involving an individual taxpayer LB&I: ADCC: Compliance Planning & Analytics
    Individual International Compliance (IIC) Planning & Workload Delivery
    2970 Market St. Stop 2-H08-200
    Philadelphia, PA 19104
    Attn: Jack Loggia
    17b. Large Business & International (BOD LM)
    • Business or Corporation

    • Sub-chapter S Corporations

    • Partnerships


    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
    Research INOLES for correct BOD Code.
    LM = Large Business & International (box 17b)
    SB = SBSE Field Exam (box 4)
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will route screened work back to ICT

    3. ICT will route screened work to:


    LB&I Information Referral Analyst
    1973 N. Rulon White Blvd. Stop 4912
    Ogden, UT 84404
    18. Return Preparer Misconduct (RPM) without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund)  
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will route screened work back to ICT

    3. ICT will route screened work to:


    Return Preparer Office (RPO) - IRS
    401 W. Peachtree St. NW, Stop 421-D
    Atlanta, GA 30308
    19. Return Preparer Misconduct (RPM)
    • With or without Form 14157-A attached and the SSN owner is seeking victim assistance (adjustment to their account or a refund)

    • Making a complaint about a tax return prepare


    (No IAT Research Required)

    Note:

    X out literal Form 3949-A and write in Form 14157-A RPM

    SP ICT, Fresno
    ICT Unit Stop 31313
    20. Phishing Receipts if:
    1. Hard-Copy Receipt

    2. Electronic E-Mail


    (No IAT Research Required)
    1. Hard-Copy Receipt, route to OFDP (Online Fraud Detection & Prevention)
    2. Electronic e-mail, forward e-mail to the electronic mailbox, phishing@irs.gov
    Internal Revenue Service
    Fredericksburg Relo 1320 Central Park Blvd.
    Fredericksburg, VA 22401
    Attn: John Dunnivan, Associate Director
    21. Missing/Lost/Stolen Refund
    If the only issue is the Missing Refund:
    (No IAT Research Required)
    Form 3911 attached, X out Form 3949-A, attach to back of Form 3911
    NO Form 3911, X out the literal Form 3949-A, write Missing Refund at the top of the form, route to ICT to be scanned as TPRQ
    Attn: Belinda Soma and Patricia Gillespie
    Fresno Refund Inquiry
    Stop B2007
    22. Physical items
    • CD-ROM’s, Thumb Drives, Diskettes, Audio Cassettes, Video Cassettes, Laptop, Debit Card Information (such as lists of cards or stacks of cards,), alleged schemes related to Debit cards

    • Pictures and Books-Route with the Form 3949-A or to Retention using normal guidelines


    (No IAT Research Required)
    If item does not have potential taxpayer information and no Form 3949-A attached.

    Note:

    If item has potential taxpayer information and no Form 3949-A, contact Supervisory Special Agent Kulbir S. Mand at 559-217-7650​ kulbir.mand@ci.irs.gov

    IRS
    Tape Library
    1250 Murall Drive
    Kearneysville, WV 25430
    23. Collection Policy Issues: Lien, Levy Only
    (Research IAT for TIN Only. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)
     
    1. Route to Notice Review for screening. IRM 3.28.2

    2. Notice Review will indicate the MFS in green on the upper right corner of the referral.

    3. ICT will sort by MFS utilizing the instructions in IRM 3.10.72-1

    24. Form 3949, Information Report Referral
    Form 3949 Information Report Referral
    (No IAT Research Required)
      Refer to IRM 3.10.72-1 for Form 3949 instructions.
    25. IRS Employee Misconduct, Threats, Impersonation
    (No IAT Research Required)
      TIGTA
    P.O. Box 589
    Ben Franklin Station
    Washington, DC 20044-0589
    26. Terrorism, Counter-terrorism (financial support for domestic or international)
    • Human Threats

    • Groups or individuals who threaten violence towards any other group or person or threatens the violent overthrow of our government.

    • Treason

    • Illegal Activity, if Used to Support Terrorism.

    • Homegrown Violent Extremist (HVE)

    • Domestic Violent Extremist (DVE)


    (No IAT Research Required)
      Internal Revenue Service-Criminal Investigation (IRS-CI) CT Center
    1111 Constitution Ave, NW Room 2535/2537 (SE:CI:IO:NCT)
    Washington, DC 20224
    Attn: Senior Analyst, National JTTF Coordinator
    27. Debit Cards
    IRM 3.10.72.5.10 Processing Cash and handling of Currency and Items of Value
    IRM 3.10.72.5.10(2)Leave Form 3949-A Attached and Route
    (No IAT Research Required)
      RICS/RIVO
    PO Box 12866, Stop M2003
    Fresno, CA 93779-2866
    28. Innocent Spouse
    • With Form 8857, detach, notate at top of Form 3949-A, filed with Form 8857 and route to the Cincinnati Accounts Management address in the route to column.

    • Without Form 8857 Route Form 3949-A using normal screening procedures


    (No IAT Research Required)
      W&I Service Center
    Cincinnati Accounts Management
    7940 Kentucky Drive
    Florence, KY 41042