3.28.2 Information Referral Process for Form 3949-A 3.28.2.1 Program Scope and Objectives 3.28.2.1.1 Background 3.28.2.1.2 Authority 3.28.2.1.3 Responsibilities 3.28.2.1.4 Program Management and Review 3.28.2.1.5 Acronym Definitions 3.28.2.1.6 Related Resources 3.28.2.1.7 Internal Revenue Manual (IRM) Deviations 3.28.2.2 Research 3.28.2.2.1 Authorized Integrated Data Retrieval System (IDRS) Access 3.28.2.3 What is Form 3949-A? 3.28.2.3.1 Issue Identification 3.28.2.3.2 Multiple Issue Identifications 3.28.2.3.3 Form 3949-A Digital External Referral Process 3.28.2.3.4 Form 3949-A Written in a Foreign Language 3.28.2.3.5 Initial Research 3.28.2.4 Miscellaneous BOD Criteria 3.28.2.5 Issue Identification Small Business/Self Employed (SBSE) Campus Exam (BOD 1a) 3.28.2.5.1 Dependent without Earned Income Tax Credit (EITC) for Current Processing Tax Year and the Prior Tax Year 3.28.2.5.2 Non-Filer Criteria 3.28.2.6 Issue Identified W&I Campus Exam (BOD 3) 3.28.2.6.1 Dependents and EITC Criteria 3.28.2.7 Issue Identification Small Business/Self Employed (SBSE) Field Exam (BOD 4) 3.28.2.8 Referrals to CI (BOD 5a) 3.28.2.8.1 Unreported Income Criteria 3.28.2.9 RICS/RIVO Fraudulent Income Documents (BOD 6) 3.28.2.10 Issue Identification Specialty Tax Examination (BOD 7) 3.28.2.10.1 Issue Identification Employment Tax 3.28.2.10.2 Issue Identification Estate Tax Form 706 and Gift Tax Form 709 3.28.2.10.3 Issue Identification Excise Tax 3.28.2.11 Issue Identification Collection Policy -(BOD 22) 3.28.2.12 Large Business and International (LB&I) (BOD 16a and 16b) 3.28.2.12.1 Issue Identification LB&I 3.28.2.13 Issue Identification Return Preparer Misconduct Form 14157, Return Preparer Complaint (BOD 17 and 18) 3.28.2.14 Quick Reference Entity Clerical Routing Guide Part 3. Submission Processing Chapter 28. Special Processing Procedures Section 2. Information Referral Process for Form 3949-A 3.28.2 Information Referral Process for Form 3949-A Manual Transmittal November 07, 2022 Purpose (1) This transmits revised IRM 3.28.2, Special Processing Procedures, Specialized Screening Process for Specific Form 3949-A Criteria. Material Changes (1) IRM 3.28.2.1(5) – Program Scope and Objectives – Remove Frivolous Tax Avoidance. (2) IRM 3.28.2.2(g) – Research - Remove Frivolous Tax Avoidance. (3) IRM 3.28.2.2(i) - Research - Added Misconduct Return Preparer (RPM). (4) IRM 3.28.2.1.2 - Authority - Added detailed information. (5) IRM 3.28.2.3.1(6) - Issue Identification - Added paragraph on editing on Form 3949-A. the BOD criteria. (6) IRM 3.28.2.3.4 - Form 3949-A written in a Foreign Language - Added instructions for Forms received in a foreign language. (7) IRM 3.28.2.3.4(4) - Initial Research - Added instructions to notate TIN, if located on Form 3949-A. IPU 22U0782 issued 07-06-2022. (8) IRM 3.28.2.3.4(8) - Initial Research - Clarified procedures on misroutes. IPU 22U0782 issued 07-06-2022. (9) IRM 3.28.2.3.4(8) - Initial Research - Removed paragraph due to feedback from WI and SB/SE BODS. IPU 22U0799 issued 07-11-2022. (10) IRM 3.28.2.3.4(8) - Initial Research - Added to include Mail Stop for other BODS to route paper misroutes back to SP. IPU 22U0296 issued 02-22-2022. (11) IRM 3.28.2.3.5(9)(a) and (d) – Initial Research – Added IDRS research required. (12) IRM 3.28.2.4 - MISC BOD Issue Identification criteria - Added a section to include all BOD criteria that needs little to no upfront research. (13) IRM 3.28.2.4.1(1) NOTE - Dependent without Earned Income Tax Credit - Removed COVID delay reference. IPU 22U0296 issued 02-22-2022. (14) IRM 3.28.2.4.1(1) EXAMPLE 2 - Dependent without Earned Income Tax Credit - Revised example 2 to refer to Retention if no other BOD criteria exists. IPU 22U0296 issued 02-22-2022. (15) IRM 3.28.2.4.1 - Dependent without Earned Income Tax Credit - Removed Policy Note. IPU 22U0056 issued 01-06-2022. (16) IRM 3.28.2.4.1(2) - Dependent without Earned Income Tax Credit - Updated second Paragraph B to C. IPU 22U0296 issued 02-22-2022. (17) IRM 3.28.2.4.1(2) - Dependent without Earned Income Tax Credit - Added information regarding how to identify if there is a X-REF TIN to research for dependent Criteria. IPU 22U0056 issued 01-06-2022. (18) IRM 3.28.2.4.1(2) - Dependent without Earned Income Tax Credit - Updated paragraph F and G to remove 2019 criteria. IPU 22U0296 issued 02-22-2022. (19) IRM 3.28.2.4.1(2)(F) and (G)- SERP feedback 5707 - SBSE Campus Exam - Dependent without EITC - Removed line 19 for 2020 returns. IPU 22U0937 issued 09-08-2022. (20) 3.28.2.4.2(1) - Non-Filer Criteria - Updated to current and prior tax periods. (21) IRM 3.28.2.4.2(1), (4) and (5) - SERP feedback 5709 - Non-filer Criteria - Revised Tax Periods from 2016-2019 to 2018-2021. IPU 22U0937 issued 09-08-2022. (22) IRM 3.28.2.5 - Issue Identification Small Business/Self Employed (SBSE)(BOD 1a)- Added BOD Issue Identification criteria. (23) IRM 3.28.2.5.1(2) – SBSE Campus Exam – Added updated IRM reference. (24) IRM 3.28.2.5.2(8) – Non filer criteria – Added BOD routing information. (25) IRM 3.28.2.6 - Issue Identified W & I Campus Exam (BOD 3)- Added BOD Issue Identification criteria. (26) IRM 3.28.2.6(1)(b) Note - Issue Identification Small Business/Self Employed (SBSE Field Exam - Updated expiration date to 09-30-2023. IPU 22U0937 issued 09-08-2022. (27) IRM 3.28.2.6(1)(c) - Issue Identification Small Business Self Employed (SBSE Field Exam – Added guidance on where to locate freeze codes on CC TXMODA and where to locate Status code and PBC on CC AMDISA. IPU 22U0556 issued 04-27-2022. (28) IRM 3.28.2.6(4) Note - Issue Identification Small Business/Self Employed (SBSE) Field Exam - Updated expiration date to 09-30-2023. IPU 22U0937 issued 09-08-2022. (29) IRM 3.28.2.7 Issue Identification Small Business/Self Employed (SBSE) Field Exam (BOD 4) - Added BOD Issue Identification criteria and address to section. (30) IRM 3.28.2.7(3) Issue Identification Small Business/Self Employed (SBSE) Field Exam - Added clarification to include CC INOLES print for Individual or Business, not informant. (31) IRM 3.28.2.7(5) - Issue Identification Small Business/Self Employed (SBSE) Field Exam - Added BOD routing information. (32) IRM 3.28.2.7 - Referrals to CI - Changed title from CI Financial Crimes to Prosecuted Financial Crimes. IPU 22U0056 issued 01-06-2022. (33) IRM 3.28.2.7(3) - Referrals to CI – Added that there may be a TC 914 or TC 916 on the module. IPU 22U0556 issued 04-27-2022. (34) IRM 3.28.2.7.1 - Issue Identification IRS CI Financial Crimes - Changed title from CI Financial Crimes to Prosecuted Financial Crimes. IPU 22U0056 issued 01-06-2022. (35) IRM 3.28.2.8 Referrals to CI (BOD 5a and 5b) - Referrals to CI (BOD 5a and 5b) - Added BOD Issue Identification criteria. (36) IRM 3.28.2.8.1 Issue Identification IRS Prosecuted Financial Crimes (BOD 5a) - Added BOD Issue Identification criteria. (37) IRM 3.28.2.8.2 Unreported Income Criteria (BOD 5b) - Added BOD Issue Identification criteria and address to section. (38) IRM 3.28.2.9 RICS/RIVO Fraudulent Income Documents (BOD 6) - Added BOD Issue Identification criteria and address to section. (39) IRM 3.28.2.9.1(1) Issue Identification Employment Tax – Added how to identify Employment Tax Returns. IPU 220556 issued 04-27-2022. (40) IRM 3.28.2.9.2 Issue Identification Excise Tax Form 706 and Gift Tax Form 709 – Added MFT for both Form 706 and Form 709. IPU 22U0556 issued 04-27-2022. (41) IRM 3.28.2.9.3 Issue Identification Excise Tax – Revised bullet list to Alpha list and added MFT 03 for Form 720. IPU 22U0556 issued 04-27-2022. (42) IRM 3.28.2.10 Issue Identification Specialty Tax Examination (BOD 7) - Added BOD Issue Identification criteria and address to section. (43) IRM 3.28.2.10(2)(c) - Issue Identification Specialty Tax Examination - Added NOTE to clarify BOD criteria. (44) IRM 3.28.10.1(4) - Issue Identification Specialty Tax Examination - Added If, Then chart to clarify BOD criteria. (45) IRM 3.28.10.2(4) - Issue Identification Specialty Tax Examination - Added If, Then chart to clarify BOD criteria and added BOD routing information. (46) IRM 3.28.10.3(2) - Issue Identification Specialty Tax Examination - Added If, then chart to clarify BOD criteria. (47) IRM 3.28.2.10 - Removed Frivolous Allegation criteria. IPU 22U0056 issued 01-06-2022. (48) IRM 3.28.2.11 Issue Identification Collection Policy -(BOD 22) - Added BOD Issue Identification criteria and BOD routing information. (49) IRM 3.28.2.12 Large Business and International (LB & I) (BOD 16a and 16b) - Added BOD Issue Identification criteria and BOD routing information. (50) IRM 3.28.2.13 Issue Identification Return Preparer Misconduct Form 14157, Return Preparer Complaint (BOD 17 and 18) - Added BOD Issue Identification criteria and BOD routing information. (51) IRM 3.28.2.14 – Added Quick Reference Entity Clerical Routing Guide section. (52) Editorial Changed have been made throughout this IRM to correct spelling, grammar, plain language, web addresses and links. (53) IRM references listed have been validated and changed throughout this IRM. Effect on Other Documents IRM 3.28.2, Special Processing Procedures, Specialized Screening Process for Specific Form 3949-A Criteria,(effective January 1, 2022), is superseded. The following IRM Procedural Update (IPU) were incorporated into this IRM: IPU 22U0056 issued 01-06-2022, IPU 22U0296 issued 02-22-2022, IPU 22U0556 issued 04-27-2022, IPU 22U0782 issued 07-06-2022, IPU 22U0799 issued 07-11-2022 and IPU 22U0937 issued 09-08-2022. Audience This IRM section provides guidance for Wage and Investment, Submission Processing Ogden Campus personnel. Effective Date (01-01-2023) James L. Fish Director, Submission Processing Wage and Investment Division 3.28.2.1 (01-01-2023) Program Scope and Objectives Purpose: This Internal Revenue Manual (IRM) section contains instructions for procedures of the technical review process for routing and intake of the Form 3949-A, Information Referral. Describes the research involved for each pre-determined sort of the Form 3949-A requiring Integrated Data Retrieval System (IDRS) research based on the request of the receiving Business Operating Division (BOD). Establishes the BOD requirements to allow research and authenticate the credibility of the submission of Form 3949-A. Audience: These procedures apply to Wage and Investment (W&I) Submission Processing personnel located in Ogden. Due to the decision to consolidate additional campuses in Submission Processing, Fresno Campus closed in 2021. The Form 3949-A Information referral program will transition to the end state site Ogden Processing center. Policy Owner: Director of Submission Processing. Program Owner: The Post Processing Section of the Specialty Programs Branch in Submission Processing. Primary Stakeholders: The primary stakeholders are the Tax Examiners (TEs) who rely on the IRM for accurate processing procedures related to the screening process of Form 3949-A. Other areas that may be affected by these procedures include: Large Business and International (LB&I) Return Preparer Office (RPO) Small Business/Self Employed (SBSE) Field Exam Small Business/Self Employed (SBSE) Campus Exam Wage and Investment (W&I) Campus Specialty Tax Tax and Government Entities (TEGE) Exempt Organization (EO) Criminal Investigation (CI) Collection Policy Whistleblower Office (WO) Small Business/Self Employed (SBSE) Claims Evaluation Unit (ICE) Program Goals: To reduce the number of mis-routing or routing out nonspecific or non-credible tax violation allegations that do not warrant the submission meets examination standards of other Business Operating Divisions (BODs). 3.28.2.1.1 (07-14-2021) Background The production of this IRM is to provide instructions to screen individual and/or business allegations on Form 3949-A for factual potential tax violations. The IDRS research involves tax module analysis to warrant the submission meets examination standards based on criteria submitted from the receiving BODs. This BOD support will reduce the number of unfounded allegations and misroutes. Document Perfection Operation (DPO), Entity Tax Examiners in the Ogden Submission Campus will conduct the research. Due to the decision to consolidate additional campuses in Submission Processing, Fresno Campus closed in 2021. The Form 3949-A Information Referral Program has transitioned to the end state site Ogden Submission Processing Center. 3.28.2.1.2 (06-21-2018) Authority Title 26 of the United States Code (USC) 7801 and Code section 6103. 3.28.2.1.3 (06-21-2018) Responsibilities Submission Processing, Specialty Programs Branch, Post Processing Section is responsible for the content in this IRM. The IRM Author will make changes as needed and revise entire content once a year effective August 1st of each calendar year. The Director of Submission Processing is responsible for policy related to this IRM. The Post Processing Section manager is responsible for ensuring the IRM is timely submitted to Publishing each year. 3.28.2.1.4 (01-04-2021) Program Management and Review 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 tax examiners. See IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System. Managers will monitor referrals returned and record the date, quantity, area and reason the referral was returned. 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), 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. 3.28.2.1.5 (01-01-2022) Acronym Definitions A list of some of acronyms used in this IRM are found below. This list is not all inclusive. For details on other acronyms, please refer to the Acronym Database at http://rnet.web.irs.gov/Resources/Acronymdb.aspx ACRONYM DEFINITION BOD Business Operating Division BMF Business Master File CC Command Code CI Criminal Investigation EITC Earned Income Tax Credit EO Exempt Organization FRP Frivolous Return Program FYM Fiscal Year Month ICE Initial Claims Evaluation Unit IDRS Integrated Data Retrieval System IMF Individual Master File ITG Indian Tribal Government RIVO Return Integrity and Verification Operation LB&I Large Business and International MFT Master File Tax Code. OFP Organization, Function and Program Code. OIC Offer In Compromise RICS/RIVO Return Integrity and Compliance Services/Return Integrity and Verification Operation SBSE Small Business/Self Employed SERP Servicewide Electronic Research Program SP Submission Processing TEGE Tax Exempt and Government Entities TIGTA Treasury Inspector General for Tax Administration TIN Taxpayer Identification Number is a number used to identify an individual or business entity. It can be a: Social Security Number (SSN) IRS Number (IRSN) Individual Taxpayer Identification Number (ITIN) Adoption taxpayer Identification Number (ATIN) Employee Identification Number (EIN) W&I Wage and Investment WO Whistleblower Office 3.28.2.1.6 (01-04-2021) Related Resources The following IRMs and publications are used in conjunction with this IRM section: IRM 1.11.2, Internal Management Document System, Internal Revenue Manual (IRM) Process IRM 2.3, IDRS Terminal Responses IRM 2.4, IDRS Terminal Input IRM 3.28.1, Informational Referral Receipt and Routing for Form 3949-A 3.28.2.1.7 (08-01-2020) Internal Revenue Manual (IRM) Deviations Service Center Directors, Headquarters Branch Chiefs, and Headquarter Analysts do not have the authority to approve deviations from IRM procedures. Any request for an exception or deviation to an IRM procedure must be elevated through appropriate channels for executive approval. This will ensure other functional areas are not adversely affected by the change, and it does not result in disparate treatment of taxpayers. See specific guidelines in IRM 1.11.2, Internal Management Documents System, Internal Revenue Manual (IRM) Process. Request for an IRM deviation must be submitted in writing and signed by the Field Director, following instructions from IRM 1.11.2.2.4, when procedures deviate from the IRM. The Program Owner will coordinate any disclosure issues. No deviations can begin until reviewed by the Program Owner and approved at the Executive Level. All requests must be submitted to the Submission Processing Headquarters IRM Coordinator. 3.28.2.2 (01-01-2023) Research Information Referrals with the following Business Operating Division (BOD) criteria will require additional screening. The BODs are also identified in the IRM 3.28.1.2.1 , Form 3949-A Information Referral Routing Guide. SBSE Campus Exam - BOD 1A and 1B W&I Classification - W&I Exam - BOD 3 SBSE Field Exam - BOD 4 CI Financial Crimes - BOD 5A and 5B RICS/RIVO - BOD 6 Specialty Tax- BOD 7 WO- Initial Claims Evaluation Unit - BOD 8 LB&I - BOD 16A and 16B Return Preparer Misconduct - BOD 17 and 18 Collection Policy BOD 22 If the referral allegation leads to additional screening and the TIN is missing or incomplete. Conduct IDRS research to verify or find the TIN. If the TIN could not be located, the referral should be placed in File Maintenance Retention. For information on File Maintenance Retention see IRM 3.28.2.3.5, Initial Research. Ensure the criteria is function appropriate prior to routing. Read the referral allegation in conjunction with the selected criteria in the referral and determine the BOD to follow criteria to compare on IDRS against Form 3949-A , Information Referral. Use http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm for assistance (e.g., command codes INOLE, RTVUE, IMFOL, IRPTR, ENMOD), which is available on Servicewide Electronic Research Program (SERP). Submission Processing (SP) officials and managers must communicate security standards to their employees and establish methods for enforcement. Refer to IRM 1.4.6, Managers Security Handbook, for more information. Employees are responsible for taking the required precautions to provide security for documents, information and property handled while performing official duties. 3.28.2.2.1 (06-21-2018) Authorized Integrated Data Retrieval System (IDRS) Access The modules accessed on IDRS is only permitted to accomplish the official duties of the examiner. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.28.2.3 (03-22-2019) What is Form 3949-A? The Form 3949-A is a tax related public use form submitted voluntarily by customers to report alleged violations of tax law by individuals and businesses to the IRS and remain confidential. Specific information provided may be helpful in an investigation and may include who is being reported, the type of activity being reported and how it became known, when the alleged violation (s) took place, the amount of money involved. The tax violations may involve: False Exemption False Deductions Multiple Filings Organized Crime Unsubstantiated Income Earned Income Credit Public/Political Corruption False/Altered Documents Unreported Income Narcotics Income Kickback Wagering/Gambling Failure to Withhold Tax Failure to Pay Tax Failure to File Return Other 3.28.2.3.1 (01-01-2023) Issue Identification Form 3949-A is used to report potential tax violations but does not have to be included when reporting a tax violation. When Form 3949-A is submitted, the submissions will be pre-sorted by clerical using Section B 3 “Alleged Violation” and/or keywords/key phrases in Section B 5 on Form 3949-A. When the Form 3949-A is not included, the submission will be reviewed for TIN and key phrases to determine the pre-sort. Refer to IRM 3.28.1, Information Referral Routing Guide for more information on pre-sorts. Note: Not all Information Referrals are subject to additional screening and will not be addressed in this IRM. IRM 3.28.1.2.2, Information Referral Routing Guide, outlines which Information Referrals are routed to tax examiners for additional screening. Consider each form on its own merit when multiple Forms 3949-A are attached. 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 screened using the same criteria as Form 3949-A when referred by clerical. Review the submission against IDRS to determine whether the submission contains specific and credible data for a potential federal tax issue. If analysis disproves the allegation as factual, return to clerical for retention procedures. When a Form 3949-A information referral requires conversion, notate in the top left corner of the document what you are converting the referral to. Include referring BOD in the top left corner. Make sure that all edit marks are made in "“red”" pen only. 3.28.2.3.2 (01-01-2022) Multiple Issue Identifications Identify multiple issues and determine if it involves multiple BODs. If analysis disproves the authenticity on one sort, continue with analysis to authenticate all issues. If the issues identified concern multiple BODs, identify all BODs and prioritize and route appropriately following If Then table. If... Then... Multiple issues and CI criteria is authenticated, Route to CI. Multiple issue and SBSE Campus and SBSE Field is authenticated, Route to SBSE Field. Multiple issue involving LB&I and SB, Route to SBSE Field. Multiple issues involving TEGE and SB, Route to SBSE Field. Unable to determine, Refer to Lead. 3.28.2.3.3 (07-14-2021) Form 3949-A Digital External Referral Process Form 3949-A referrals may be received digitally through the Document Upload Tool (DUT) from the taxpayer or uploaded digitally by an IRS employee. Digitally received referrals follow the same routing process as the paper referral process. However, the following differences exist: Submission Processing (SP) employees may receive incorrectly routed referrals returned when the receiving Business Operating Division (BOD) does not know where referral belongs. If the receiving BOD knows where the referral belongs, then the receiving BOD will forward the referral to the correct BOD via the Enterprise Case Management (ECM) tool. Digital routing via ECM requires no physical mailing. The SP employee selects the correct receiving BOD from the drop down menu. Any additions or changes to the TIN field requires a comment. Referrals should be processed in a First-In, First-Out (FIFO) order. 3.28.2.3.4 (01-01-2023) Form 3949-A Written in a Foreign Language 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. These should be routed weekly. See Forms And Publications - Request Translation Services (irs.gov) 3.28.2.3.5 (07-11-2022) Initial Research Each BOD determines the acceptance criteria of the Information Referral. Criteria differs for each sort and should be followed as outline in the IRM. Use the initial research steps on all issues. The tax examiner will use red pencils on the paper referral to indicate: The screener identification The date researched Sort change, circle out incorrect sorts PBC or MFS If sending to File Maintenance-Retention, document findings as instructed in paragraph 9 below Using IDRS, validate the taxpayer or business matches the Form 3949-A. Perform additional research to identify and validate the taxpayer, spouse or business. If TIN is not on Form 3949-A but a TIN is located, please write correct TIN on Form 3949-A. If TIN identification cannot be made, return to clerical for retention. Some categories require validation of the appropriate responsibility for the account by reviewing the BOD. The following describes the BOD code and defines the organization. LM - LB&I Large Business and International WI - Wage and Investment SB - Small Business/Self Employed TE - Tax Exempt/Government Entity Validate the tax year, if BOD criterion is applicable on Form 3949-A, using IDRS or as instructed in the specific sort. If the allegation is not addressed in this IRM, review IRM 3.28.1.2.1, Form 3949-A Information Referral Routing Guide. Return incorrect sorts to clerical to route appropriately. For example, if the sort submission contains a request for an award or Form 211, Application for Award For Original Information, is attached the submission should have been routed directly to Whistleblower Office from ICT, return to clerical to correct the sort. If verification of the taxpayer, business or allegation cannot be made, no other issues are listed in the information referral, and/or the criteria is not met, return the case to the clerical for retention. Do not identify any possible tax violations that are not relevant to the allegation indicated in the Information Referral. File Maintenance Retention files are maintained per IRM 3.28.1.2, Form 3949-A Information Referral Program. Specify one of the reasons listed below and write ”2” on the Information referral as to why the case is placed in retention. No TIN (IDRS required) Child Support No tax issue Tolerance Not Met (IDRS required) 3.28.2.4 (01-01-2023) Miscellaneous BOD Criteria The following BOD referrals are typically routed directly to the appropriate business operating division (BOD) with little or no IDRS research. Note: For a complete list refer to IRM 3.28.1.2.2 or IRM 3.28.2-2. If issue is... And... Route to Address displayed... 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 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 CWI Analyst - MS 66401973 N. Rulon White Blvd.Ogden, UT 84404 2. File Maintenance Child Support No TIN (IDRS Research Required) No Tax Issue Tolerance Not Met ( IDRS Research Required) Retention 8.Award Request With Form 211 Without Form 211 and contains Award request, (Research IDRS for complainant TIN) Whistleblower Office - IRS Initial Claim Evaluation Team 1973 N Rulon White Blvd. Stop 4110Ogden, UT 84404 9. 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 501C Organization Non - Profit Political Action Committee (PAC) Section 527 (No IDRS Research Required) TEGE / EO Group 7999 1100 Commerce St. Stop 4910 DALDallas, TX 75242Attn: Classification 10. Tax Exempt/Government Entities (TEGE)Employee Plan (EP) Employee Plans 401K 403 (No IDRS Research Required) TEGE/EP - IRS EP Classification 1100 Commerce St. Stop 4910 DALDallas, TX. 75242Attn: EP: Group 7693 11. 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: County of... Department of ... State of... County of ... (No IDRS research required) TEGE/TEB - IRS 1100 Commerce St. Stop 4910 DALDallas, TX 75242Attn: Referrals Group Manager Attn: TEB: Group 7212 Attn: ITG: Group 7289Attn: FSL: Group 7241 12. 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 a return. Used a deceased or stolen SSN as primary or secondary on a return Filed a return in my name Used my childs SSN on a return (No IDRS research required) Note: X out literal Form 3949-A and write in IDT 1 SP ICT, Ogden Mail Stop 65521973 N. Rulon White Blvd.Ogden, UT. 84404 13. 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 (No IDRS research required) X out literal Form 3949-A and write in IDT 4 SP ICT, Ogden Mail Stop 65521973 N. Rulon White Blvd.Ogden, UT. 84404 14. BMF ID Theft (Business’ Identity or EIN Stolen to commit Tax Fraud) If attached to CP 575A, 575H, 575I, or references CP 575 notice (No IDRS research required) CAMC AM/EINStop 532G 15. Live Returns Form 1040, or Form 1040-X Route to Batching 19. Phishing Receipts if: Hard Copy Receipt Electronic E-mail (No IDRS research required) Hard-Copy Receipt, route to OFDP (Online Fraud Detection & Prevention) Electronic e-mail, forward e-mail to the electronic mailbox, phishing@irs.gov Internal Revenue Service Fredericksburg Relo 1320 Central Park Blvd.Fredericksburg, VA 22401Attn: John Dunnivan, Associate Director 20. Missing/Lost/Stolen Refund If the only issue is missing refund (TC 840 or TC 846). Note: If issue is Economic Impact Payment (EIP) or Advanced Child Tax Credit (ACTC) was sent to incorrect taxpayer DO NOT send to BOD 20. Form 3911 attached, X out Form 3949-A , notate No Tax Issue on Form 3949-A and route to retention. No Form 3911 attached Route Form 3911 to ICT to be scanned as TPRQ. X out the literal Form 3949-A, write .Missing Refund at the top of the form, route to ICT to be scanned as TPRQ 21. 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 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 Library1250 Murall DriveKearneysville, WV 25430 23. Form 3949, Information Report Referral (Print INOLES screen for individual listed in section A, box 1a-1g) for IMF or section A, box 2a-2g from BMF. Refer to IRM 3.28.7(5). for Form 3949 routing. 24. IRS Employee Misconduct, Threats, Impersonation I (No IDRS research required) TIGTA P.O. Box 589Ben Franklin StationWashington, DC 20044-0589 25. National Security, Counter Terrorism and-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 IDRS research required) Internal Revenue Service-Criminal Investigation (IRS-CI) 1111 Constitution Ave, NW Room 2535/2537 (SE:CI:GO:MO:N2S2)Washington, DC 20224Attn: Senior Analyst, National JTTF Coordinator 26. 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. (No IDRS research required) Internal Revenue Service Attn: RIVO External Lead Manager PO. Box 219981 . Kansas City, MO. 64121 27. Innocent Spouse Form 3949-A with Form 8857, detach Form 3949-A ,to Retention, notate at the top of the Form 3949-A, Form 8857 routed. Route Form 8857 to BOD. (No IDRS research required) Form 3949-A without Form 8857 do not route to BOD, follow normal screening procedures. Small Business/Self-Employed Cincinnati Centralized Innocent spouse Operation (CCISO)7940 Kentucky Drive, Stop 840 FFlorence, KY 41042 3.28.2.5 (01-01-2023) Issue Identification Small Business/Self Employed (SBSE) Campus Exam (BOD 1a) SBSE Campus Examination Operations support administration of tax law by selecting returns to audit. The primary objective is to promote the highest degree of voluntary compliance on the part of the taxpayers. The National Office Tax Compliance Officer (TCO) and Revenue Agent (RA) Classification Guidelines can be found at:http://mysbse.web.irs.gov/examination/tip/classification/default.aspx. Research IDRS CC IMFOL to verify filing. Research IRPTR with definers “J” to find the approximate balance due. 3.28.2.5.1 (01-01-2023) Dependent without Earned Income Tax Credit (EITC) for Current Processing Tax Year and the Prior Tax Year Dependent without Earned Income Tax Credit (EITC) criteria only applies to current processing tax year or the immediate prior tax year when the year is specified. If the allegation does not list a tax year, consideration should only be made to the current processing tax year. If the tax year listed is not the current processing tax year or the immediately prior tax year (when specifically addressed in the referral), review the allegation to determine if other BOD criteria exists. Note: Due to processing timeframes, the review may not include the current processing year. If validation cannot be made, follow normal processes to review for other BOD criteria. Consideration to the submission date would also determine which tax year is considered current and/or prior. Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Example: If the referral was submitted in January and reviewed in March of the same year and the taxpayer has not filed, route to Retention if no other BOD criteria exists. Follow If Then Table: Follow If Then Table: If... Then... A. If there is a TC 594 CC 084 on the Tax Module in question, The return was filed under the X-REF TIN, use that TIN to perform research. B. If EITC is present (posted TC 764/768) on a year that meets the Dependents and EITC Criteria (Use CC IMFOLT), Remove from sort and follow instructions in IRM 3.28.2.6.1, Dependents and EITC criteria. C. EITC is not present ( no posted TC 764/768 (Use CC IMFOLT), Continue Research. D. TC 766 with Credit Reference Number (CRN) 336 is present (Use CC IMFOLT), Route to Retention. E. If TC 766 with CRN 336 is not present, Continue research. F. View the Child or Other Dependent Credit on CC RTVUE and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Route to Retention if no other BOD criteria exists. G. View the Child or Other Dependent Credit on CC RTVUE and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Continue research. H. Check for duplicate dependent TIN's by using CC DDBKD for the dependent TINs listed on the return and if there are less than two duplications for the year in question Route to Retention if no other BOD criteria exists. I. Check for duplicate dependent TIN's by using CC DDBKD for the dependent TINS listed on the return and if there are two or more duplications for the year in question Route to SBSE Campus Exam. J. . If no other criteria exists, Route to Retention. 3.28.2.5.2 (01-01-2023) Non-Filer Criteria When the allegation consists of Under reporting or Non-Filing/Paying of taxes for an Individual Tax Return, review the tax module to determine if the alleged has filed. If the research reveals the alleged has filed all years ≡ ≡ ≡ ≡ ≡ ≡, follow processing instructions for Under reporting, see IRM 3.28.2.7, Issue Identification Small/Business/Self Employed (SBSE) Field Exam. If the alleged has not filed, follow Non-Filer Criteria research. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Only consider Non-filer criteria if the referral mentions under-reporting or non-filing/paying of taxes. Example: If the referral contains dependent allegation, do not refer if research reveals a year has not been filed. When CC IMFOL with definer "I" Posted Return Value is SUBST4 for a particular year, consider that year as a filed year. When the research confirms the taxpayer has not filed and leads to the following, do not refer the reports of Non-Filers, remove from sort and route for retention as a non-tax issue. Deceased taxpayers do not qualify as a Non-Filer issue ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Substitute for Return (SFR) balance due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CC IRPTR with definer "J" is not available (e.g., ITIN) Referral research may include spousal information. Obtain spouse TIN information Review the filing status codes to determine if filing was completed as possible secondary/spouse filing ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Check IMFOL with definer "T" on alleged taxpayer to validate the TIN cross reference Use CC IRPTR with definer “J” for calculations of SFR balance due on the first non-filed year. Once ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ additional research of any years is not required. Continue routing to SBSE Campus. If the taxpayer has filed, review the allegation to determine no other BOD criteria exists, follow procedures for the other criteria to determine sort. If not other criteria is met, remove from sort and route for retention as a non-tax issue. If Then route to Meets BOD criteria Internal Revenue Service CWI Analyst - MS 66401973 N. Rulon White Blvd.Ogden, UT 84404 Does not meet BOD criteria Route to Retention if no other BOD criteria exists. 3.28.2.6 (01-01-2023) Issue Identified W&I Campus Exam (BOD 3) W&I Campus Examination Operations supports administration of tax law by selecting returns to audit. The primary objective is to promote the highest degree of voluntary compliance on the part of the taxpayers. 3.28.2.6.1 (01-01-2023) Dependents and EITC Criteria When the year is specified, Dependents with Earned Income Tax Credit (EITC) criteria only applies to current processing tax year or the immediate prior year. If the allegation does not list a tax year, consideration should only be made to the current processing tax year. If the tax year listed is not the current processing tax year or the immediate prior tax year (when specifically addressed in the referral), review the allegation to determine if other BOD criteria exists. Conduct Initial review for selected referrals. Research IDRS using command code (CC) IMFOL with definer “T” to verify that the tax year contains a posted, unreversed, TC 764 and/or TC 768, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . If there is a posted, unreversed, TC 764 and/or TC 768,≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ continue processing as W&I Campus Exam criteria. For referrals that do not meet W&I criteria, refer to IRM 3.28.2.5.1, Dependent without Earned Income Tax Credit (EITC) for Current Processing Tax Year and the prior tax year to determine if allegation meets SBSE Campus Exam criteria. If Then route to Meets BOD criteria Supervisory Tax Specialist310 Lowell St. Stop 819 Andover, MA 01810Attn: Classification Manager (W & I Exam) Does not meet BOD criteria Route to Retention if no other BOD criteria exists. 3.28.2.7 (01-01-2023) Issue Identification Small Business/Self Employed (SBSE) Field Exam (BOD 4) Conduct IDRS research to verify the criteria is for SBSE Field Exam matches the pre-determined sort for the Form 3949-A. Research IMFOL or BMFOL to verify filing and determine the fiscal year month of the taxpayer. If a return is filed, review the return on RTVUE, BRTVU, TRDBV or Modernized e-File (MeF) to determine the validity of the allegations made on Form 3949-A. If the allegation is clearly invalid, go to paragraph 6 below. Example: If the allegation states that the taxpayer is not reporting a business run under the name of XYZ Landscaping and the Form 1040 reflects a Sch C for XYZ Landscaping, then the allegations are clearly invalid. Example: If the allegation states that the referrer pays $1,000 per month for 123 Main Street that the landlord isn’t reporting and the landlord’s Form 1040 Schedule E reflects $12,000 gross rent for 123 Main Street, then the allegation is clearly invalid. Note: A policy decision was made for interim guidance on SB/SE routing and issue identification criteria effective immediately until 09-30-2023. Research Referrals with (-L) Freeze on the module. The freeze codes are located in the top left corner on CC TXMOD with definer A. Use IDRS CC AMDIS with definer A to look at the status codes located on the left side of the screen about half was down on page 1. Print AMDISA and attach to the front of the referral. If the status code is 10 through 44, highlight the Primary Business Code (PBC) on the AMDISA print. Attach the AMDISA print to the front of the referral. Indicate the routing PBC on the AMDISA print using the PBC listing in paragraph 6 below. If status is 80 through 82, notate “Appeals audit control” on CC AMDIS print. Attach AMDISA print to the front of the referral. Indicate the routing PBC on the AMDISA print using the PBC listing in paragraph 6 below. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ When an (-L) Freeze is not present or tolerance cannot be determined, access CC INOLE with definer S for individual (section A, box 1a-1g) or business (section A, box 2a-2g) on Form 3949-A, print and attach to front of case and write the PBC code from paragraph 5 below. If the taxpayer account has not been established use the address on the Information Referral to determine the PBC. Proceed to paragraph 4 to apply BOD criteria. Note: If the taxpayer account is not established, refer to processing instructions in IRM 3.28.2.5.2, Non-Filer criteria before determining SBSE Field Exam criteria. Use the “If Then” chart when specific criteria is in the referral: If... Then... A. Potential adjustment amount or potential additional tax assessment is below the threshold outlined in paragraph 2 above, Go to paragraph 6 below. B. Allegation is of overreported or inappropriate farm or business expenses, Go to paragraph 6 below. C. Allegation is of inappropriate dependents or filing status, Go to paragraph 6 below. D. Allegation is unreported share of Partnership or S-Corporation income by the partner/shareholder, Research IRP for supporting income documents (Sch. K-1). If no IRP documents exist to support the allegation, go to paragraph 6 below. Otherwise, go to paragraph 5 below to determine the PBC. E. Allegation is of unreported or underreported business income related to Self- Employed individuals, Independent Contractors, cash payments (off the books, under the table, bartering), etc. Research for reporting of the activity on a filed business (BMF) return. If none exists, research IRP (both SSN and EIN) for supporting income documents (Form 1099 NEC, Form 1099 MISC, Form 1099 K). If no IRP documents exist to support the allegation, go to paragraph 6 below. Otherwise, go to paragraph 5 below to determine the PBC. See below. F. Allegation contains Tip Income Unreported Look for Form W-2 data containing Allocated tips on IRPTR ”I” Field 11 or box 8 on the Form W-2, if attached. If tips data is blank, it could be an Indication of possible unreported tips on any business that would normally have tips for employees i.e., restaurants, delivery services, drivers, hair stylists. Follow the dollar criteria. Indicate the PBC on the print using the PBC Chart below. G. Trust or Trustee Issues Research for Form 1041 filing requirements on Trusts. For trustee income look at IRPTR. Follow the dollar criteria. Indicate the PBC on the print using the PBC Chart below. H. Capital Gain (insider trading) Research IRP for trade documents if the capital gain is related to stock investment. If other types of capital gains or is related to business capital being sold. Indicate the PBC using the PBC Chart and INOLE. I. Employment Tax (Form 1099 series ) Unreported Income Research for filing of a business and determine if return appears to be under-reported. If Form W-2 versus Form 1099 issue. Follow processing instructions in IRM 3.28.2.10.1, Issue Identification Employment Tax Specialty. K. Farm issues Research for Schedule F. Indicate the PBC using the PBC Chart and INOLE. L. Lease/Rental Income Rents are reported on Schedule E. Research IRP for supporting income documents (rents received). If no IRP documents exist to support the allegation, go to paragraph 6 below. Otherwise, go to paragraph 5 below to determine the PBC. See below. M. Sale of Property (except in Foreign Country) Research for unreported sale. Follow the dollar criteria. Indicate the PBC on the print using the PBC Chart below. N. Offshore or Foreign income issues and income in the United States Research for unreported income. Follow the dollar criteria. Indicate the PBC on the print using the PBC Chart below. Note: A policy decision was made for interim guidance on SB/SE routing and issue identification criteria effective immediately until 09-30-2023. Pre-determine the routing PBC on each case, indicate the PBC on the AMDIS or INOLE print in the upper right hand corner of the print. Utilize the SBSE Field-Exam PBC Listing table below to determine the PBC based on the corresponding state, (California residents are sorted by state and zip code) for the taxpayer and indicate the appropriate PBC on the print. AREA NAME PBC STATES Route to North Atlantic 201 CT, MA, ME, NH, NJ, NY, RI, VT Information Referral Coordinator Stop 41175 15 New Sudbury St. Boston, MA 02203 Central 202 DC, DE, IN, KY, MD, OH, PA, TN, VA, WV Information Referral Coordinator MDP 43, Room 185801 Broadway Nashville, TN 37203 South Atlantic 203 FL, GA, NC, SC, Puerto Rico, U.S. Virgin Islands Information Referral CoordinatorStop 4010, Room 2307850 SW 6th Court Plantation, FL 33324 Midwest 204 IA, IL, KS, MI, MN, MO, ND, NE, SD, WI Information Referral Coordinator Stop 4032 STP, Suite 900 A30 E 7th St.St. Paul, MN 55101 Gulf States 205 AL, AR, LA, MS, OK, TX Information Referral Coordinator Stop 4031 HOU 1919 Smith St. Houston, TX 77002 Western 206 AK, CO, ID, MT, NV, OR, UT, WA, WY, CA CA zip codes 94000-96199 and 93620, 93623, 93635, 93661, 93665(default PBC when CA zip code is not available or undeterminable) Information Referral Coordinator1301 Clay St. Ste. 940 S.Oakland, CA 94612 Southwest 207 AZ, HI, NM, CA CA zip codes 90000-93999 and 95004, 95012, 95023, 95024, 95039, 95043, 95045, 95075 and 96107 Information Referral CoordinatorMS 4060 300 North Los Angeles StreetLos Angeles, CA 90012-3308 Note: If the address is a foreign address other than Puerto Rico or U.S. Virgin Islands, return to clerical to send to LB&I. Refer to IRM 3.28.2.1.2, Form 3949-A Information Referral Program, for more information. Note: If any other PBC other than listed above refer to:https://portal.ds.irsnet.gov/sites/vl051/Lists/PlanExam/DispItemForm.aspx?ID=27? If the criteria above is not met or it is below the threshold and no other issues are involved, remove from sort and route for retention. 3.28.2.8 (01-01-2023) Referrals to CI (BOD 5a) IRS Criminal Investigation (CI) supports administration of tax law by investigating high impact tax fraud and other financial fraud and referring these investigations to the United States Attorneys Office (USAO) for prosecution. These prosecuted financial crimes include, but are not limited to, employment tax cases, schemes involving identity theft, abusive return preparer schemes, and narcotics and money laundering. Prosecuted Financial Crimes accepts allegations of domestic and international unreported income, due to intentional unlawful actions impacting a considerable number of taxpayers, embezzlement or foreign tax, etc. All (-Z) Freeze accounts are referred to CI. There may also be a TC 914 or TC 916 on the module. 3.28.2.8.1 (01-01-2023) Unreported Income Criteria If the allegation of unreported income on Form 3949-A is verified through IDRS for the following conditions below, accept the sort as CI Financial Crimes, if conditions below are not met remove from sort. Fraud Rings or Conspiracy (2 or more people acting together) Organized Crime Refund Schemes involving multiple taxpayers (may include false/altered documents such as Form W-2 or Form 1099 series) Abusive transactions or allegations of assisting US persons to hide assets overseas, or US persons alleged to be involved in criminal activity overseas irrespective of dollar amounts or years involved Indication of contact with CI but (-Z) freeze is not on Master file account Use the following If And Then table to determine the correct sort If ... And ... Then ... 1. Allegation includes non- wage unreported income Example: cash sales, realtor or other commissions , ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The criteria is met continue with routing to CI Financial Crimes. 2. Allegation includes non-wages unreported income Example: cash sales, realtor or other commissions , ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Remove from sort. . 3. Allegation includes embezzlement, Referral contains no mention of prosecution, The criteria is met continue with routing to CI Financial Crimes. 4. Allegation includes embezzlement, Referral contains mention of prosecution, Do not change sort number, instead sort using SBSE Field Exam criteria and PBC Listing table, refer to IRM 3.28.2.7 . 5. Unreported wage income, Remove from sort.IRM 3.28.2.7 6. Domestic and/or International allegations, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The criteria is met continue with routing to CI Financial Crimes. 7. Foreign Tax Allegation to be promoting offshore, Foreign banks Financial advisors Attorneys Accountants/bankers Accept as CI Financial Crimes sort. 8. ID Theft listings, List of victims List of TINS Multi-years on and has direct tax implications Includes a Jurat on the signature line for supporting that purpose and fact The criteria is met continue with routing to CI Financial Crimes. 9. Referrals requiring coordination, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Badges of fraud Current/Former employee Attorney/Client Privilege Identity Theft or Refund Schemes related to a substantial number of taxpayers The criteria is met continue with routing to CI Financial Crimes. If Then route to Meets BOD criteria IRS-CI1111 Constitution Ave, Room 2516Washington, DC 20224Attn: F3949-A Coordinator (SE:CI:GO:FC) Does not meet BOD criteria Route to Retention if no other BOD criteria exists. 3.28.2.9 (01-01-2023) RICS/RIVO Fraudulent Income Documents (BOD 6) Review the allegation for reference to false Form W-2 allegedly created or altered by the filer to generate a fraudulent refund. Review the module for fraudulent income documents involving one individual. If the allegation involves multiple individuals remove from sort and refer to IRM 3.28.2.8.1, Unreported income criteria. If allegation is substantiated by research continue with sort. If Then route to Meets BOD criteria RICS/RIVO310 Lowell Street, Stop 862L Andover, MA 01810Attn: Kimberly Javed) Does not meet BOD criteria Route to Retention if no other BOD criteria exists. 3.28.2.10 (01-01-2023) Issue Identification Specialty Tax Examination (BOD 7) Specialty Examination includes Bank Secrecy Act, excise, employment, estate and gift taxes. The submissions may contain the following description or issue related to specialty tax: Employment Tax Form 1099 series Estate Form 706, U.S. Estate Tax Return and Gift Tax Form 709, United States Gift Tax Return Note: The determination should not be based solely upon seeing the following words: estate, decedent, death, died, Trust, Will, testamentary, executor, administrator, beneficiary, heir. Excise Tax Form 720, Quarterly Federal Excise Tax Return 3.28.2.10.1 (01-01-2023) Issue Identification Employment Tax When the referral addresses Employment Tax, Form W-2 or Form 1099. These are reported on MFT 01 or Form 941 under the EIN. Research to determine if business returns appear to be unreported or under reported wages or income. Send the issue to Employment Tax Specialty Employment Tax Workload Selection and Delivery (ET-WSD), if the allegation concerns employee earnings on Form W-2, worker classification issues reported on Form 1099 or if MFT 01 and the BOD code is not LM. If Form 3949-A relates to issues with business filing incorrect Form W-2 or Form 1099 series, remove from sort and ensure case is routed to Employment Tax. If the return appears to be under-reported or unreported income, but does not concern accuracy of employee earnings versus Form W-2 worker classification issues reported on Form 1099 series, remove from sort and refer to IRM 3.28.2.7, Issue Identification Small Business/Self Employed (SBSE) Field Exam, for processing instructions. If the employment tax issue is related for a City, County, State or Federal government or employee, remove from sort and scan in and email to Federal, State and Local Government (FSLG) at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.) If issue is Then route to Failure to report employer/employee tax withholding, 7940 Kentucky Drive Mail Stop 5702AFlorence, KY 41042 Any other issue, Route to Retention if no other BOD criteria exists. 3.28.2.10.2 (01-01-2023) Issue Identification Estate Tax Form 706 and Gift Tax Form 709 Estate Tax referrals will be accepted ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ These are reported on MFT 52. Gift tax referrals require mention of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ These are reported on MFT 51.. Referrals stating a return has not been filed or income not reported for a decedent taxpayer and Form 1040, U.S. Individual Income Tax Return, or Form 1041, U.S. Income Tax Return for Estates and Trusts, should be removed from sort. Refer to IRM 3.28.2.7 Issue Identification Small Business/Self Employed (SBSE) Field Exam, for processing instructions. Referrals containing refund disputes on a decedent’s final return need to be routed for retention. This is not a tax issue. If issue is... Then route to... Failure to report a gift subject to gift tax on Form 709, Failure to file an estate tax return Form 706 (or a related omission on a filed Form 706) 7940 Kentucky Drive Mail Stop 8307 Florence, KY 41042 Attn: WSD Any other issue, Route to Retention if no other BOD criteria exists. 3.28.2.10.3 (01-01-2023) Issue Identification Excise Tax Excise taxes are taxes paid on the manufacture, sale or use of particular supplies or services. Excise taxes include: Fuel Taxes Environmental Taxes (Ozone Depleting Chemicals, Coal) Communications and Air Transportation Manufacturers Taxes (Bows & Arrows; Coal, Tires, Gas Guzzlers and Vaccines) Retail Tax on Heavy Trucks, Trailers and Tractors Heavy Vehicle Use Taxes Ship Passenger Tax Obligations Not in Registered form Foreign Insurance Taxes Obligations Not in Registered form Indoor Tanning Services Wagering Continue with sort for referrals mentioned in any of the above or Form 720, Quarterly Federal Excise Tax Return. These are reported on MFT 03. If issue is Then route to Any of the issues in paragraph (1), 7940 Kentucky Drive Mail Stop 5701G Florence, KY 41042 Attn: WSD Any other issue, Route to Retention if no other BOD criteria exists. 3.28.2.11 (01-01-2023) Issue Identification Collection Policy -(BOD 22) Collection Policy provides guidance on collection processes that are common to large groups of taxpayers with similar characteristics and develop, design and deliver Collection program policies, strategies and objectives. Allegations containing issues of non-filing, owing, lien, levy and/or unreported income should be reviewed for collection activity. The driving factor for Collection Policy is a Taxpayer Delinquent Account (TDA) with an unexpired Collection Statute Expiration Date (CSED). The content of the referral should indicate assets are available and the taxpayer account must show an outstanding liability regardless of the tax year listed. Collection activities would be filing liens or issuing levies. Collection assignments are identified by freeze code “T-” or the Collection Status codes that reflect 22, 24, 26 or 71. Use the following IDRS CC to determine collection activity or identify a Notice of Federal Tax Lien (NFTL). CC SUMRY - Will have the word “lien” if a lien has been filed on a module. CC TXMOD “A” or CC IMFOL “T” or CC BMFOL “T” - Will reflect a posted TC 582 to indicate a NFTL has been filed. CC TXMOD “A” or CC IMFOL “T” or CC BMFOL “T” - Will also reflect a TC 971 AC 069 to indicate a final notice has been issued and Collection is planning to issue levies to aid in reducing the tax liability. Below is an If and Then chart detailing the routing process for the different status codes. If ... And ... Then ... A. Master File Status is 72 The case is related to Bankruptcy if the transaction code 520 with closing codes 60 - 67, 83 ,85 - 89 is present the case is Bankruptcy related Notate MFS 72 bankruptcy on the top right corner of the referral B. Master File Status is 72 Transaction code 520 with closing code 70 - 82, 84 is present. The case is related to Appeals Notate MFS 72 appeals on the top right corner of the referral C .Master File Status is 71 or has an unreversed Transaction code 480 (OIC has been received) -Y Freeze is set Notate MFS 71 on the top right corner of the referral D. Master File Status is 24 or 26 Referral alleges the taxpayer has assets available and the taxpayer’s account must show an outstanding liability Notate MFS 24/26 on the top right corner of the referral E. Master File Status is 22 Referral alleges the taxpayer has assets available and the taxpayer’s account must show an outstanding liability Notate MFS 22 on the top right corner of the referral F. Master File Status not listed above Do not route to Collection Policy. Research any other criteria met, if no other criteria is identified route to retention. Note: If the allegation issue is regarding outstanding liabilities, non-filer, or unreported income, etc. and collection activity is not indicated during IDRS research, remove from sort and ensure case is routed to correct BOD per IRM 3.28.1.2.2..IRM 3.28.2.7. If Then route to Meets BOD criteria Internal Revenue Service130 South Elmwood Ave. Ste. 100 Buffalo, NY 14202-2464 Attn: Shannon Hennessey Does not meet BOD criteria Route to Retention if no other BOD criteria exists. 3.28.2.12 (01-01-2023) Large Business and International (LB&I) (BOD 16a and 16b) Large Business and International (LB&I) serves corporations, sub-chapter S corporations, and partnerships with ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Also, LB&I through the Withholding Exchange International Individual Compliance (WEIIC) Division, has responsibility for the following taxpayers: U.S. citizens living and, or, working abroad or in a U.S. Territory, U.S. citizens or resident aliens who hold income producing assets in a foreign country or claim the foreign earned income exclusion or foreign tax credit, and permanent residents and non-resident aliens who have a U.S. filing requirement. 3.28.2.12.1 (01-01-2022) Issue Identification LB&I Referrals mentioning Offshore, overseas or a foreign country or a U.S. Citizen living abroad are considered Withholding Exchange International Individual Compliance (WEIIC) issues. Remove from the sort and route for proper routing per IRM 3.28.1.2.2, Form 3949-A Information Referral Routing Guide. Large business acceptance criteria for Information referrals: Must be a corporate or partnership return referral issue Must be BOD code specific to Large Business "LM" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Locate the EIN on the referral. If the EIN is not present, conduct research using CC NAMEE to locate the business. Determine the filing requirements using CC INOLES. If research reveals filing requirements are only for Employment Taxes, Form 940 , Employer’s Annual Federal Unemployment (FUTA) Tax Return, and or for Form 94X , Employer’s Quarterly Federal Tax Return, research cross references to locate the parent EIN or to determine if the business is a Schedule C business. Note: Cross references can be found using CC INOLEX, CC NAMEE or through other research tools. Document the EIN with the filing requirements when applicable. If... Then... If research reveals the business is a Schedule C business, Refer to IRM 3.28.2.7, Issue Identification Small Business/Self Employed (SBSE) Field Exam for processing instructions. If the research reveals the business relates to Employment Tax (Form 940 and/or Form 94X), Refer to IRM 3.28.2 If research reveals the filing requirements are for a corporation or partnership, the referral allegation is related to corporation or partnership issues, the BOD Code is "LM" and the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Refer to Large Business. If the Large Business criteria above is not met, review the allegation to determine no other BOD criteria exists, If no other criteria is met, route for Retention. If Route to 16a. Large Business & International Offshore Overseas Foreign country U.S, Citizen living abroad LB&I: ADCC: Compliance Planning & Analytics Individual International Compliance (IIC) Planning & Workload Delivery2970 Market St. Stop 2-H08-200Philadelphia, PA 19104Attn: Jack Loggia 16b. Large Business & International (BOD LM) Business or Corporation Sub-chapter S Corporations Partnerships LB&I Information Referral Analyst 1973 N. Rulon White Blvd. Stop 4912Ogden, UT 84404 Does not meet BOD criteria Route to Retention if no other BOD criteria exists. 3.28.2.13 (01-01-2023) Issue Identification Return Preparer Misconduct Form 14157, Return Preparer Complaint (BOD 17 and 18) The Return Preparer Office (RPO) was created in 2010 to oversee registration and suitability of federal tax return preparers. The mission is to improve taxpayer compliance by providing comprehensive oversight and support of tax professionals. Complaints about a tax return preparer should be submitted on Form 14157, Return Preparer Complaint, but may be submitted on Form 3949-A instead. If submitted on a Form 3949-A , then to be considered a complaint about a tax return preparer, the allegation must be related to return preparation or the preparer’s tax return business. Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, are allegations against the preparer but are also requesting victim assistance to change their tax data. Remove Information Referrals when Form 14157-A, is attached with any other forms, ensure case is routed back to clerical indicating the incorrect sort was determined. DO not send submissions to RPO when Form 14157-A is attached. The allegation must be about the preparer’s business. The following are examples accepted by RPO: Allegations against tax preparer altering tax return data Allegations of incorrect or egregious return preparation Allegations the preparer was not authorized to file tax return (s) Allegations the preparer misdirected all or a portion of the refund due RPO does not address the following examples of matter including but not limited to: Unprofessional language, professionalism, or refusing to prepare or file a tax return Disagreement over fees charged or believe fees were too high Preparer receiving payments in cash Preparer’s lifestyle is extreme, beyond his ability, or appears not to be reporting all income Preparer who clearly is NOT in the profession of preparing returns. Conduct IDRS research to obtain the EIN/TIN and notate on Form 3949-A., or if not included indicate on the submission. If Route to 17. Return Preparer Misconduct (RPM) without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund) Return Preparer Office (RPO) - IRS 401 W. Peachtree St. NW, Stop 421-DAtlanta, GA 30308 18. 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 SP ICT, Ogden Mail Stop 6552 Note: X out literal Form 3949-A and write in Form 14157-A RPM Does not meet BOD criteria Route to Retention if no other BOD criteria exists. 3.28.2.14 (01-01-2023) Quick Reference Entity Clerical Routing Guide When Entity Tax Examiners complete screening the cases are then routed to the appropriate BOD by Entity clerical staff. The Information Referral points of contact (POC) are responsible for notifying Submission Processing of changes to routing criteria, mailing addresses, or designated points of contact. However, the SP HQ Analyst must maintain a current list of Information Referral points of contact and ensure the IRM contains the correct address for routing referrals. BOD Route to 1 a and 1 b - SBSE Campus Exam Internal Revenue Service CWI Analyst - MS 66401973 N. Rulon White Blvd.Ogden, UT 84404 3 - W & I Classification - W & I Campus Exam Supervisory Tax Specialist310 Lowell St. Stop 819 Andover, MA 01810Attn: Classification Manager (W & I Exam 4 and 5 b SBSE Field Exam Refer to IRM 3.28.2.7(5) for PBC listing. 5 a CI Financial Crimes -≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IRS-CI1111 Constitution Ave, Room 2516Washington, DC 20224Attn: F3949-A Coordinator (SE:CI:GO:FC) 6 - RICS/RIVO RICS/RIVO310 Lowell Street, Stop 862L Andover, MA 01810Attn: Kimberly Javed) 7 - Estate and Gift Tax 7940 Kentucky Drive Mail Stop 8307 Florence, KY 41042 Attn: WSD 7 - Employment Tax Issues 7940 Kentucky Drive Mail Stop 5702AFlorence, KY 41042 7 - Excise Tax Issues 7940 Kentucky Drive Mail Stop 5701G Florence, KY 41042 Attn: WSD 8 - Award Request Whistleblower Office - IRS Initial Claim Evaluation Team 1973 N Rulon White Blvd. Stop 4110Ogden, UT 84404 9 - Tax Exempt/ Government Entities (TEGE)(EO) TEGE / EO Group 7999 1100 Commerce St. Stop 4910 DALDallas, TX 75242Attn: Classification 10 - Tax Exempt/ Government Entities (TEGE)(EP) TEGE/EP - IRS EP Classification 1100 Commerce St. Stop 4910 DALDallas, TX. 75242Attn: EP: Group 7693 11 - Tax Exempt/ Government Entities (TEGE) - (TEB), (TEGE), (FSLG) TEGE/TEB - IRS 1100 Commerce St. Stop 4910 DALDallas, TX 75242Attn: Referrals Group Manager Attn: TEB: Group 7212 Attn: ITG: Group 7289Attn: FSL: Group 7241 12 - Identity Theft IDT (Tax Related) IDT 1 SP ICT, Ogden Mail Stop 65521973 N. Rulon White Blvd.Ogden, UT. 84404 13 - Identity Theft (IDT) IDT 4 SP ICT, Ogden Mail Stop 65521973 N. Rulon White Blvd.Ogden, UT. 84404 14 - BMF Identity Theft CAMC AM/EINStop 532G 15 - Live Returns Route to batching (M/S 6052) 16a - Large Business and International LB&I: ADCC: Compliance Planning & Analytics Individual International Compliance (IIC) Planning & Workload Delivery2970 Market St. Stop 2-H08-200Philadelphia, PA 19104Attn: Jack Loggia 16b - Large Business and International (BOD LM) LB&I Information Referral Analyst 1973 N. Rulon White Blvd. Stop 4912Ogden, UT 84404 17 - Return Preparer Misconduct - without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund) Return Preparer Office (RPO) - IRS 401 W. Peachtree St. NW, Stop 421-DAtlanta, GA 30308 18 - Return Preparer Misconduct - 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. Note: X out literal Form 3949-A and write in Form 14157-A RPM SP ICT, Ogden Mail Stop 6552 Note: X out literal Form 3949-A and write in Form 14157-A RPM 19 - Phishing Internal Revenue Service Fredericksburg Relo 1320 Central Park Blvd.Fredericksburg, VA 22401Attn: John Dunnivan, Associate Director 20 - Missing/ Lost/Stolen Refund Route to ICT to be scanned as TPRQ. 21 - Physical Items IRS Tape Library1250 Murall DriveKearneysville, WV 25430 22 - Collection Policy Issues Internal Revenue Service130 South Elmwood Ave. Ste. 100 Buffalo, NY 14202-2464 Attn: Shannon Hennessey 23 - Form 3949 Refer to IRM 3.28.2.7(5) for PBC routing. 24 - IRS Employee Misconduct, Threats, Impersonation TIGTA P.O. Box 589Ben Franklin StationWashington, DC 20044-0589 25 - National Security, Counter Terrorism and Terrorism Internal Revenue Service-Criminal Investigation (IRS-CI) Center 1111 Constitution Ave, NW Room 2535/2537 (SE:CI:GO:MO:N2S2)Washington, DC 20224Attn: Senior Analyst, National JTTF Coordinator 26 - Debit Cards W&I Service Center Cincinnati Accounts Management7940 Kentucky DriveFlorence, KY 41042 27 - Innocent Spouse Small Business/Self-Employed Cincinnati Centralized Innocent Spouse Operations (CCISO)7940 Kentucky Drive, Stop 840-FFlorence, KY 41042 More Internal Revenue Manual