- 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
- 3.28.2.3 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 Initial Screening Criteria
- 3.28.2.5 Issue Identification Small Business-Self Employed (SB/SE) Campus Exam (BOD 1a)
- 3.28.2.6 Issue Identification TS Campus Exam (BOD 3)
- 3.28.2.7 Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4)
- 3.28.2.8 Referrals to CI (BOD 5)
- 3.28.2.8.1 Unreported Income Criteria
- 3.28.2.9 Return Integrity and Compliance Services (RICS) /Return Integrity and Verification Operation (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
- 3.28.2.1 Program Scope and Objectives
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 27, 2024
Purpose
(1) This transmits revised IRM 3.28.2, Information Referral Process for Form 3949-A.
Material Changes
(1) IRM 3.28.2 - Effect on other Documents - Corrected name of the IRM to Information Referral Process for Form 3949-A.
(2) IRM 3.28.2.1(2) - Program Scope and Objectives - (2) Removed obsolete information on consolidation.
(3) IRM 3.28.2.1.1(1)(2) - Background - (1) Rewrote paragraph for clarity. (2) Added Use of IDRS for research.
(4) IRM 3.28.2.1.3 - Responsibilities - Added general information on who carries out the activities in this IRM section on an alpha list. Moved item (6) (7) from IRM 3.28.2.1.4, the information aligned better with the heading.
(5) IRM 3.28.2.1.4 - Program Management and Review - Rephrased and added an alpha list for clarity. (6)(7) were moved to IRM 3.28.2.1.
(6) IRM 3.28.2.1.5 - Acronym Definitions - Updated SharePoint link and landing page name to Acronyms Database from http://rnet.web.irs.gov/Resources/Acronymdb.aspx.
(7) IRM 3.28.2.1.7(1)(2)(3) - Internal Revenue Manual (IRM) Deviations – (1) Added IRM 1.11.2.2.3 to follow for deviations with new statement. Removed information and added to (2). (3) Removed paragraph, redundant information.
(8) IRM 3.28.2.2(4) - Research - Removed reference to Managers Handbook.
(9) IRM 3.28.2.3(1) - What is Form 3949-A? - Added form name and changed the description.
(10) IRM 3.28.2.3.1(5) - Issue Identification – Added use of the comment section of ECM.
(11) IRM 3.28.2.3.3(2) a) b) e) - Form 3949-A Digital External Referral Process – a) Added checking ECM comments when working a mis-route. b) Added instructions on returning mis-routes to the same BOD. e) Added information on making notations in the comment section of ECM.
(12) IRM 3.28.2.3.4 - Form 3949-A Written in a Foreign Language - Updated SharePoint address and link.
(13) IRM 3.28.2.3.5(8) - Initial Research - Updated IRM link. Added ECM notions before routing.
(14) IRM 3.28.2.4(3)(4)(5)(6)(7)(8)(12)(14)(16a)(16b)(17)(18)(19)(22)(23) - Initial Screening Criteria – Added title of linked IRM’s. (12) Updated SNIP link. (19) Added link to Phishing. (14) added links to CP 575 notices.
(15) IRM 3.28.2.4(16b) - Initial Screening Criteria - Added section for the new Prevailing Wage and Apprenticeship (PWA) screening.
(16) IRM 3.28.2.4(25) - Initial Screening Criteria - National Security, Counter Terrorism and-Terrorism - Added new screening criteria.
(17) IRM 3.28.2.4(26) - Initial Screening Criteria - Updated the PO Box to the street address. PO Box closed.
(18) IRM 3.28.2.5.2(1)(2) - Non-Filer Criteria - Updated criteria for screening year. (1)c added link to the IRM.
(19) IRM 3.28.2.6 - Issue Identified TS Campus Exam (BOD 3) - Changed title to Issue Identification TS Campus Exam (BOD 3).
(20) IRM 3.28.2.6.1 (5)- Dependents and EITC Criteria – Changed title to Dependents and Earned Income Tax Credit (EITC) Criteria. (5) added lead sentence to the table.
(21) IRM 3.28.2.7(2)(3) - Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4) – (2) linked IRM 3.28.2.5.2. (3) Changed criteria for screening year.
(22) IRM 3.28.2.8(1) - Referrals to CI (BOD 5) – Added bullet list.
(23) IRM 3.28.2.8.1(1)(2) - Unreported Income Criteria -(1) Added a note for clarity. (2)D, E. Added IRM title to the links. (2) Added a sentence to break the tables and clarify where to route the referrals.
(24) IRM 3.28.2.9 – RICS/RIVO Fraudulent Income Documents (BOD 6) – Changed title to Return Integrity and Compliance Services (RICS) /Return Integrity and Verification Operation (RIVO) Fraudulent Income Documents (BOD 6).
(25) IRM 3.28.2.10.1(3)A(3)B - Issue Identification Employment Tax - Added BOD 4 to complete IRM title.
(26) IRM 3.28.2.11(5) Note - Issue Identification Collection Policy – Added the IRM title to the link.
(27) IRM 3.28.2.12(1) - Large Business and International (LB&I) (BOD 16a and 16b) – Added bullet list for ease of reading.
(28) IRM 3.28.2.12.1(1)(4)B - Issue Identification LB&I – (1) Corrected name of linked IRM. (4)B Added title of the IRM to the link. Added information on the routing table.
(29) IRM 3.28.2.13(7) - Issue Identification Return Preparer Misconduct - Added information on tables use.
(30) IRM 3.28.2.14(2)(4)(5) - Quick Reference Entity Clerical Routing Guide - Added (2) referrals are to be routed once a week. Split last sentence into two statements (4)(5).
(31) IRM 3.28.2.14(26) - Quick Reference Entity Clerical Routing Guide - Updated the PO Box to the street address. PO Box closed.
(32) IRM 3.28.2 - Editorial, Plain Language and format revisions made throughout.
Effect on Other Documents
IRM 3.28.2, Information Referral Process for Form 3949-A, dated November 16, 2023 (effective January 1, 2024), is superseded.Audience
This IRM section provides guidance for Taxpayer Services, Submission Processing Document Perfection Operation (DPO) employees located in Ogden.Effective Date
(01-01-2025)
James L. Fish
Director, Submission Processing
Taxpayer Services
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Purpose: This Internal Revenue Manual (IRM) provides instructions for employees receiving, screening and routing of the Form 3949-A, Information Referral.
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Describes the research involved for each pre-determined sort of Form 3949-A. Integrated Data Retrieval System (IDRS) research is used based on the request of the receiving Business Operating Division (BOD).
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Establishes the BOD requirements to allow research and authenticate the credibility of the submission of Form 3949-A.
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Audience: Taxpayer Services (TS), Submission Processing personnel located in the Ogden Processing Center.
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Policy Owner: The Director of Submission Processing.
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Program Owner: The Specialty Programs Branch, Post Processing Section (an Organization within Submission Processing).
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Primary Stakeholders: The primary stakeholders are the tax examiners (TE’s) who rely on the IRM for correct processing procedures related to the screening process of Form 3949-A. Other areas that may be affected by these procedures include:
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Large Business and International (LB&I)
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Return Preparer Office (RPO)
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Small Business-Self Employed (SB/SE) Field Exam
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Small Business-Self Employed (SB/SE) Campus Exam
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Taxpayer Services (TS) Campus
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Specialty Tax
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Tax and Government Entities (TE/GE)
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Exempt Organization (EO)
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Criminal Investigation (CI)
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Collection Policy
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Whistleblower Office (WO)
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Small Business-Self Employed (SB/SE) Claims Evaluation Unit (ICE)
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Program Goals: To reduce the number of misroutes or routing of nonspecific or non-credible tax violation allegations that do not meet the submission examination standards of other business operating divisions (BODs).
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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.
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This IRM provides instructions on screening the allegations for factual potential tax violations. IDRS research is used to verify if the submission meets examination standards, based on criteria submitted from the receiving BODs.
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Title 26 of the United States Code (USC) 7801 and Code section 6103.
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The Director of Submission Processing oversees the successful processing of individual and business tax returns through both electronic and paper means.
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The operations manager and the department manager oversee:
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Defining business goals and developing work plans to be carried out by employees.
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Directing, coordinating and overseeing work plans of managers and supervisors.
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Initiating ways to improve efficiency of the department and increasing the quality of work directed.
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Finding and implementing ways to eliminate or reduce significant barriers to production and improving business practices.
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The team manager/lead oversees:
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Expediting all referrals by assigning, checking and controlling the workflow to accomplish timely completion of the tasks throughout this IRM.
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Entity tax examiners are to:
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Follow the instructions contained in this IRM.
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Check for SERP alerts and updates to the IRM.
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Entity clerical are to:
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Follow instructions contained in the IRM.
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Check for SERP alerts and updates to the IRM.
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Route all completed referrals to the proper BODs timely.
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Managers will ensure reviews are performed.
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Managers will monitor the reasons for referrals being destroyed and track reasons the referrals were retained for destruction. Refer to Document 12990, Records Control Schedules, (RCS) 23, Item 64 c) Administration (NARA) to avoid inadvertent/unlawful destruction of records.
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Managers will monitor mis-routed referrals and record the date, quantity, area and reason the referral was returned.
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Managers must ensure internal control responsibilities are carried out. The key duties and responsibilities are monitoring, recording, and preparing inventory reports.
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A list of some of the acronyms used in this IRM are included in the table below. This list is not all inclusive. For details on other acronyms, please refer to the Acronyms Database.
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 NEC Non-Employee Compensation OFP Organization, Function and Program Code OIC Offer In Compromise PMFOL Payer Master File Online RICS/RIVO Return Integrity and Compliance Services/Return Integrity and Verification Operation SB/SE Small Business Self Employed SERP Servicewide Electronic Research Program SP Submission Processing TE/GE 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)
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IRS Number (IRSN)
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Individual Taxpayer Identification Number (ITIN)
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Adoption Taxpayer Identification Number (ATIN)
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Employee Identification Number (EIN)
TS Taxpayer Services WO Whistleblower Office -
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The following IRM’s and publications are used in conjunction with this IRM section:
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IRM 1.11.2, Internal Management Document System, Internal Revenue Manual (IRM) Process
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IRM 2.3, IDRS Terminal Responses
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IRM 2.4, IDRS Terminal Input
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Submit IRM deviations in writing following instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.
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Service center directors, headquarter 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 proper 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.
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Information Referrals with the following business operating division (BOD) criteria will require further screening:
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SB/SE Campus Exam - BOD 1A and 1B
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TS Classification - TS Exam - BOD 3
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SB/SE Field Exam - BOD 4
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CI Financial Crimes - BOD 5
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RICS/RIVO - BOD 6
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Specialty Tax - BOD 7
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WO - Initial Claims Evaluation Unit - BOD 8
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LB&I - BOD 16A and 16B
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Return Preparer Misconduct - BOD 17 and 18
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Collection Policy - BOD 22
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If the BOD referral criteria requires additional screening and the TIN is missing or incomplete, research IDRS to verify, find, or correct the TIN. If the TIN cannot be found, send the referral to File Maintenance Retention. For information on File Maintenance Retention, refer to IRM 3.28.2.3.5, Initial Research.
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Make sure the BOD function criteria is correct before routing. Read the referral allegation along with the selected BOD criteria. Compare the information on IDRS against Form 3949-A, Information Referral. Use SERP - IDRS Command Code Job Aid - for help with command codes (e.g., INOLE, RTVUE, IMFOL, IRPTR, ENMOD), which is available on the Servicewide Electronic Research Program (SERP).
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Submission Processing (SP) officials and managers must communicate security standards to their employees and establish methods for enforcement.
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Employees must take precautions to provide security for documents, information and property handled while performing official duties.
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Examiners are only allowed to access modules on IDRS to carry out their official duties.
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The Form 3949-A, Information Referral. is used to voluntarily report suspected tax law violations by a person, a business, or both. The informants identity can remain confidential to the IRS.
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The information provided may be helpful in an investigation. It can include who is being reported, the type of activity being reported, how it became known, when the alleged violation(s) took place, and the amount of money involved.
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The tax violations may involve:
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False Exemption
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False Deductions
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Multiple Filings
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Organized Crime
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Unsubstantiated Income
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Earned Income Credit
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Public/Political Corruption
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False/Altered Documents
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Unreported Income
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Narcotics Income
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Kickback
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Wagering/Gambling
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Failure to Withhold Tax
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Failure to Pay Tax
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Failure to File Return
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Other
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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 worked by tax examiners reviewing Section B 3 “Alleged Violation” and/or keywords/key phrases in Section B 5 on Form 3949-A.
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Consider each form on its own merit when multiple Form 3949-A are attached.
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Review the submission against IDRS to determine whether the submission contains specific and credible data for a potential federal tax issue.
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If analysis disproves the allegation as factual, route to retention.
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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 right corner. Make sure that all edit marks are made in RED pen only and date stamp in the top left. If the case is received in ECM, use the comment sections to notate the information before routing.
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If multiple issues are identified, determine if multiple BODs are involved. If analysis disproves the authenticity on one sort, continue with analysis to authenticate all issues.
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If the issues identified concern multiple BODs, identify all BODs and prioritize and route following the “If Then” table below.
If... Then... A. Multiple issues and CI (BOD 5) criteria is authenticated Route to CI (BOD 5). B. Multiple issue and SB/SE Campus (BOD 1) and SB/SE Field (BOD 4) is authenticated Route to SB/SE Field (BOD 4). C. Multiple Issues involving SB/SE Field (BOD 4) and Specialty (BOD 7) Route to SB/SE Field (BOD 4). D. Multiple issue involving LB&I (BOD 16) and SB/SE (BOD 4) Route to SB/SE Field (BOD 4). E. Multiple issues involving TE/GE (BOD 7 and SB/SE Route to TE/GE (BODs 9-11) if BOD code is TE/GE, if not route to SB/SE Field (BOD 4). F. Unable to determine Refer to the lead. The lead will elevate it to the Campus or HQ analyst.
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Form 3949-A referrals may be received digitally through the Document Upload Tool (DUT) from the taxpayer or uploaded digitally by an IRS employee.
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Digitally received referrals follow the same routing process as the paper referral process. However, the following differences exist:
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Referrals incorrectly routed will be returned to Submission Processing (SP) to be reworked. Check the comments in the Enterprise Case Management (ECM) tool, for the reason the referral was returned from the receiving business operating division (BOD).
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If a referral is returned from a BOD as a mis-route and It needs to go back to the same BOD, make sure to add comments explaining why you are returning it.
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Digital routing via ECM requires no physical mailing. The SP employee selects the correct receiving BOD from the drop-down menu.
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Any additions or changes to the TIN field requires a comment.
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Make any notations required in the comment section of ECM.
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Referrals should be processed in a First-In, First-Out (FIFO) order.
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When a Form 3949-A is received written in a language other than English, please follow the guidelines found in IRM 22.31.1.5.1.1, Requesting Translations of Non-Vital Documents. These should be routed weekly. Refer to Request Translation Services .
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Each BOD determines the acceptance criteria of the Information Referral. The criteria differs for each sort and must be followed as outlined in the IRM.
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Use the initial research steps on all issues.
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The tax examiner will use red pens on the paper referral to show:
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The screener identification.
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The date researched.
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Sort change, circle out incorrect sorts.
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PBC or MFS.
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If sending to File Maintenance-Retention, document findings as instructed in paragraph 8 below.
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Using IDRS, confirm the taxpayer or business matches the Form 3949-A. Perform further research to identify and validate the taxpayer, spouse or business. If the TIN is not on Form 3949-A but a TIN is located, write the correct TIN on Form 3949-A. If a TIN identification cannot be made, route it to retention.
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Review the BOD criteria to make sure the referral is being routed to the correct location. The following describes the BOD code and defines the organization.
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LM - LB&I Large Business and International
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TS - Taxpayer Services
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SB/SE - Small Business-Self Employed
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TE - Tax Exempt/Government Entity
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Validate the tax year and/or tolerance if BOD criterion is applicable on Form 3949-A, using IDRS or as instructed in the specific sort.
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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, route the case to retention. Do not look for possible tax violations that are not relevant to the allegation in the Information Referral.
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File maintenance retention files are kept per IRM 3.28.2.1.4, Program Management and Review.. Write ”2” on the Information referral to show the referral is being sent to retention. Select one of the reasons listed below to show why the case is being placed in retention.. If the case is received in ECM, notate the reason in the comments before routing.
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No TIN located (Must research IDRS )
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Child Support
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No tax issues
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Tolerance Not Met (Must research IDRS)
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Referrals should be routed directly to the BOD by following the guidance in the Initial Screening Criteria table below.
Note:
After research, if unable to find the TIN, DO NOT refer to the BOD. Route the referral to retention.
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SB/SE Campus Examination Operations support administration of tax law by selecting returns to audit. The primary goal is to promote the highest degree of voluntary compliance on the part of the taxpayers.
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Dependent without Earned Income Tax Credit (EITC) criteria only applies to the 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.
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Follow the “If Then” Table:
If... Then... A. 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. 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. TC 766 with CRN 336 is not present, Continue research. F. The Child or Other Dependent Credit on CC RTVUE ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Route to retention if no other BOD criteria exists. G. The Child or Other Dependent Credit on CC RTVUE ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, 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 SB/SE Campus Exam. J. No other criteria exists, Route to retention.
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When the allegation consists of Non-Filing for an Individual Tax Return, review the tax module to determine if the alleged has filed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (regardless of the tax year referenced in the referral).
Note:When CC IMFOL with definer “I” Posted Return Value is SUBST4 or TC 150 posted for a particular year, consider that year as a filed year.
Note:Research CC IMFOL with definer “T” for non-filed years. If there is a TC 594, consider that year as a filed year.If... And... Then... A. Alleged has not filed any years listed above, Allegation is related to unreported income, Follow Non-Filer criteria research the rest of this IRM section for the non-filed years ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. B. Alleged has not filed any years listed above, Allegation is not related to unreported income (e.g., dependents, credits), Route to retention. C. Alleged has filed all years, Allegation is related to unreported income, Proceed to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam. D. Alleged has filed all years, Allegation is not related to unreported income, Route to retention if no other BOD criteria exists. -
If the alleged has not filed a return for tax years #2019-2022#, continue to the “If And Then” table below.
If... And... Then... A. Taxpayer is deceased, Route to retention. B. Tax period in question is not for ≡ ≡ ≡ ≡ ≡ ≡, Route to retention. C. Tax period in question is≡ ≡ ≡ ≡ ≡ ≡, IRPTR(J) SFR balance due for ≡ ≡ ≡ ≡ ≡ ≡ is less than≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or IRPTR(J) is unavailable, Route to retention. D. Non filed tax year is ≡ ≡ ≡ ≡ ≡ ≡, IRPTR(J) SFR balance due for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Route to SB/SE Campus BOD 1A.
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TS Campus Examination Operations supports administration of tax law by selecting returns to audit. The primary goal is to promote the highest degree of voluntary compliance on the part of the taxpayers.
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When the year is specified, Dependents with Earned Income Tax Credit (EITC) criteria only applies to the 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.
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Conduct an initial review for the selected referrals.
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Research IDRS using command code (CC) IMFOL with definer “T” to verify that the tax year has a posted, unreversed, TC 764 and/or TC 768, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
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If there is a posted, unreversed, TC 764 and/or TC 768, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ continue processing as TS Campus Exam criteria.
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For referrals that do not meet TS 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 the allegation meets SB/SE Campus Exam criteria.
Referrals should be routed directly to the BOD by following the guidance in the Screening Criteria in the “If Then” table below.If it... Then route to... A. Meets BOD criteria, Supervisory Tax Specialist
Stop 819
310 Lowell St.
Andover, MA 01810
Attn: Classification Manager (TS Exam)B. Does not meet BOD criteria, Retention if no other BOD criteria exists.
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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-
Research CC IMFOL or BMFOL with definer “I” and CC INOLE with definer “S.”
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If an -L freeze exists for any year, print CC AMDIS with definer “A,” attach the AMDISA print to the front of the referral, remove the referral from the sort, and forward it to the primary business code (PBC) on the AMDISA print using the PBC chart in paragraph 6 below.
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If the taxpayer account is not established on INOLES, check if the referral can be sorted to SB/SE Campus Exam (BOD 1a) IRM 3.28.2.5.2, Non-Filer Criteria, before continuing the sort.
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If the allegation is failure to file an individual or business income tax return (Form 1040, Form 1065, Form 1120, Form 1120-S), research CC IMFOL or BMFOL with definer “I” for the tax year shown in the allegation to determine if a tax return was filed.
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If a return is filed and there are no specific allegations of under-reported income, the allegation is invalid. Route to retention.
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If a specific tax year is not listed in the referral, determine if the alleged has filed for ≡ ≡ ≡. If a return is filed and there are no specific allegations of under-reported income, the allegation is invalid. Route to retention.
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If a return is filed, research IMFOL(E) and BMFOL(E) to determine the fiscal year month of the taxpayer. Review the return on RTVUE, BRTVU, TRDBV or Modernized e-file (MeF) to determine if the allegations made in the referral are clearly invalid. If the allegation is clearly invalid, route to retention.
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If the referral is not removed from the sort, or routed to retention based on the criteria above, continue to the “If Then” table below for further sorting criteria. If no other criteria exists for the issue, go to paragraph 6 to determine routing.
If... Then... A. Alleged unreported amount in referral is below the threshold outlined in paragraph 1 above, Route to retention if no other BOD criteria exists. B. IMFOLI reflects -L freeze for any year or taxpayer account is not established on INOLES, Following instructions in paragraph 2 above. C. Filed return shows allegations made in the referral are clearly invalid (see paragraphs 3 and 4 above), Route to retention if no other BOD criteria exists. D. Overreported or inappropriate farm or business expenses, Route to retention if no other BOD criteria exists. E. Inappropriate dependents of filing status, Route to retention if no other BOD criteria exists. F. Unreported share of Partnership or S-Corporation income by the partner/shareholder, Partnership and S-Corporation income is reported on Sch E. Research IRPTR for K-1 filings that match the allegation and compare to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing. G. Business income (including self- employed individuals or, independent contractors)
May include reference, to income payments being received by the business in cash, (off the books, under the table, or via bartering),For allegations against a business not reporting income, compare allegation to filed return (BMF return or IMF Sch C). If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.
For allegations against a business paying employees improperly, not withholding payroll taxes, or not filing W-2s or Forms 1099 go to IRM 3.28.2.10.1, Issue Identification Employment Tax.H. Trust or Trustee Issues, Trusts typically file Form 1041. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing, I. Capital Gain (insider trading), Capital Gains are typically reported on Sch D. Compare the allegation to the filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing. J. Employee Income, For allegations against an employee not reporting income, research IRPTR for W-2s or Form 1099s that match the allegation and compare them to the filed return. (W-2 income is reported as wages on page 1 of Form 1040. Form 1099 income is typically reported on Sch C.) If the allegation is clearly invalid, route it to retention. Otherwise, go to paragraph 6 to determine routing.
For allegations against a business paying employees improperly, not withholding payroll taxes, or not filing W-2s or Forms 1099 go to IRM 3.28.2.10.1, Issue Identification Employment Tax.K. Farm Income, Farms are typically reported on Schedule F. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing. L. Lease/Rental Income, Rents are reported on Schedule E. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing. -
If the referral is not removed from the sort or routed to retention based on criteria above, use CC INOLE with definer “S” to determine the state where the taxpayer lives.
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Determine the primary business code (PBC) that corresponds to the taxpayer’s state using the chart below.
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Write the PBC on the referral.
-
Route to the BOD using the PBC table below.
Note:
If the taxpayer account has not been established on INOLES, use the address on the referral to determine the PBC
Note:
If a PBC is different to those listed in the PBC chart below, elevate to P&A to elevate to HQ.
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 02203Central 202 DC, DE, IN, KY, MD, OH, PA, TN, VA, WV Information Referral Coordinator
MDP 43, Room 185
801 Broadway
Nashville, TN 37203South Atlantic 203 FL, GA, NC, SC, Puerto Rico, U.S. Virgin Islands Information Referral Coordinator
Stop 4010, Room 230
7850 SW 6th Court
Plantation, FL 33324Midwest 204 IA, IL, KS, MI, MN, MO, ND, NE, SD, WI Information Referral Coordinator
Stop 4032 STP, Suite 900 A
30 E 7th St.
ST. Paul, MN 55101Gulf States 205 AL, AR, LA, MS, OK, TX Information Referral Coordinator
Stop 4031 HOU
1919 Smith St.
Houston, TX 77002Western 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 Coordinator
STE. 940 S.
1301 Clay St.
Oakland, CA 94612Southwest 207 AZ, HI, NM, CA
CA zip codes 90000-93999 and 95004, 95012, 95023, 95024, 95039, 95043, 95045, 95075 and 96107Information Referral Coordinator
MS 4060
300 North Los Angeles St.
Los Angeles, CA 90012-3308
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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 Attorney’s Office (USAO) for prosecution. These prosecuted financial crimes include, but are not limited to:
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Employment tax cases
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Schemes involving identity theft
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Abusive return preparer schemes
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Narcotics and money laundering
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Prosecuted Financial Crimes accepts allegations of domestic and international unreported income, due to intentional unlawful actions affecting a considerable number of taxpayers, embezzlement or foreign tax, etc.
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All (-Z) Freeze accounts are referred to CI. There may also be a TC 914 or TC 916 on the module.
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If the allegation of unreported income on Form 3949-A is verified through IDRS research for the following conditions below, accept the sort as CI Financial Crimes:.
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Fraud Rings or Conspiracy (2 or more people acting together)
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Organized Crime
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Refund Schemes involving multiple taxpayers (may include false/altered documents such as Form W-2 or Form 1099 series)
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Abusive transactions or allegations of helping US persons to hide assets overseas, or US persons alleged to be involved in criminal activity overseas irrespective of dollar amounts or years involved.
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Indication of contact with CI but (-Z) freeze is not on master file account.
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Use the following “If And Then” table to determine the correct sort.
If ... And ... Then ... A. Allegation includes non- wage unreported income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The criteria is met. Continue with routing to CI Financial Crimes. B. Allegation includes non-wages unreported income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Remove from sort. C. Allegation includes embezzlement, Referral has no mention of prosecution, The criteria is met. Continue with routing to CI Financial Crimes. D. Allegation includes embezzlement, Referral has a mention of prosecution, Do not change sort number, instead sort using SB/SE Field Exam criteria and PBC Listing table, refer to IRM 3.28.2.7. Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4). E. Unreported wage income, Remove from sort. IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4). F. Domestic and/or international allegations, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The criteria is met. Continue with routing to CI Financial Crimes. G. Foreign Tax Allegation to be promoting offshore, -
Foreign banks
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Financial advisors
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Attorneys
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Accountants/bankers
Accept as CI Financial Crimes sort. H. ID Theft listings, -
List of victims
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List of TINS
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Multi-years on and has direct tax implications.
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Includes a Jurat on the signature line for supporting that purpose and fact
The criteria is met. Continue with routing to CI Financial Crimes. I. Referrals requiring coordination, -
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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Badges of fraud
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Current/Former employee
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Attorney/Client privilege
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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... A. Meets BOD criteria, IRS-CI
1111 Constitution Ave, Room 2516
Washington, DC 20224
Attn: F3949-A Coordinator (SE:CI:GO:FC)B. Does not meet BOD criteria, Route to Retention if no other BOD criteria exists. -
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Review the allegation for reference to false Form W-2 allegedly created or altered by the filer to generate a fraudulent refund.
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Review the module for fraudulent income documents involving one individual.
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If the allegation involves multiple individuals remove from sort and refer to IRM 3.28.2.8.1, Unreported Income Criteria.
-
If the allegation is substantiated by research continue with sort.
If... Then route to... A. Meets BOD criteria RICS/RIVO
Stop 862L
310 Lowell St.
Andover, MA 01810
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡B. Does not meet BOD criteria Retention if no other BOD criteria exists.
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Specialty Examination includes the Bank Secrecy Act, excise, employment, estate and gift taxes.
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The submissions may have the following description or issue related to specialty tax:
-
Employment Tax Form 1099 series
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Estate Form 706, U.S. Estate Tax Return and Gift Tax Form 709, United States Gift Tax Return
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Excise Tax Form 720, Quarterly Federal Excise Tax Return
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If the allegation relates to failure to file W-2s, research filings on CC PMFOL with definer “S”. If the “W-2” row reflects a number other than “00” in the “Documents” column, the allegation is invalid. Route to retention.
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If the allegation relates to failure to file Forms 1099, use CC PMFOL with definer “S”. If either the “MISC” or “NEC” rows reflect a number other than “00” in the “Documents” column, the allegation is invalid. Route to retention.
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If the allegation is not routed to retention based on the criteria above, continue to the “If And Then” table below.
If... And... Then route to... A. Allegations are against a person or business not reporting income Proceed to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4). B. There are multiple issues that impact SB/SE Field Exam (BOD 4) and Specialty Tax (BOD 7) Proceed to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4). C. Business is paying employees with cash, 'under the table', or 'off the books' 7940 Kentucky Drive
Mail Stop 5702T
Florence, KY 41042D. Business is not issuing a W-2, or issuing an inaccurate W-2, PMFOLS “W-2” row reflects “00” in the “Documents” column, 7940 Kentucky Drive
Mail Stop 5702T
Florence, KY 41042E. Business is not issuing a Form 1099 or issuing an inaccurate Form 1099, PMFOLS “MISC” AND “NEC” rows reflect “00” in the “Documents” column 7940 Kentucky Drive
Mail Stop 5702T
Florence, KY 41042F. Business is failing to properly classify a worker as an employee or self-employed/independent contractor (issuance of W-2 versus Form 1099), 7940 Kentucky Drive
Mail Stop 5702T
Florence, KY 41042G. Employment tax issue related to a city, county, state, or federal government or employee, 7940 Kentucky Drive
Mail Stop 5702T
Florence, KY 41042H. Any other issue, Route to retention if no other BOD criteria exists.
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Estate tax referrals
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Identify the alleged underreported amount from the referral. If the amount is less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, route to retention.
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If the allegation is failure to file an estate tax return (Form 706), research filings on CC BMFOL with definer “I.” If an MFT 52 exists for the tax year shown in the allegation, the allegation is invalid. Route to retention.
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Gift tax referrals
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Identify the alleged underreported amount from the referral. If the amount is less than ≡ ≡ ≡ ≡ ≡ ≡, route to retention.
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If the allegation is unreported gifts or failure to file a gift tax return (e.g., money loaned but not repaid/later claimed to be a gift, assets transferred without payment), research filings on CC IMFOL and/or BMFOL with definer “I”. If an MFT 51 exists for the tax year shown in the allegation, the allegation is invalid. Route to retention.
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If the allegation is not routed to retention based on the criteria above, continue to the “If And Then” table below.
If issue is ... And... Then route to... A. Failure to file an estate tax return, Alleged under-reported amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or greater AND MFT 52 does not exist on BMFOLI, 7940 Kentucky Drive
Mail Stop 8307
Florence, KY 41042
Attn: WSDB. Under-reported value of an estate (e.g., property stolen from a deceased person, deceased person’s assets transferred without permission, improper estate executor/administrator behavior), Alleged under-reported amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ or greater, 7940 Kentucky Drive
Mail Stop 8307
Florence, KY 41042
Attn: WSDC. Unreported gifts/Failure to file a gift tax return (e.g., money loaned but not repaid/later claimed to be a gift, assets transferred without payment), Alleged under-reported amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ or greater AND MFT 51 does not exist on BMFOLI, 7940 Kentucky Drive
Mail Stop 8307
Florence, KY 41042
Attn: WSDD. Failure to file or improperly filed deceased taxpayer’s final income tax return (Form 1040 or Form 1041), Small Business Self-Employed (SB/SE) Field Exam. E. Failure to receive refund on deceased taxpayer’s final tax return, Retention as a non-tax issue. F. Any other issue, Retention if no other BOD criteria exists.
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Excise taxes are taxes paid on the manufacture, sale or use of certain supplies or services. To identify if the issue is an excise tax issue, All the following conditions must be met:
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Tax payer must have a cross reference EIN on INOLES
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When researching EIN, there is a filing requirement for Form 720 on INOLES
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When researching EIN there is a MFT 03 on BMFOLI
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Fuel Taxes
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Environmental Taxes (Ozone Depleting Chemicals, Coal)
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Communications and Air Transportation
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Manufacturers Taxes (Bows & Arrows; Coal, Tires, Gas Guzzlers and Vaccines)
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Retail Tax on Heavy Trucks, Trailers and Tractors
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Heavy Vehicle Use Taxes
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Ship Passenger Tax
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Obligations Not in Registered form Foreign Insurance Taxes
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Obligations Not in Registered form (casualty insurance, indemnity bonds, reinsurance)
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Indoor Tanning Services
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Bookie business/Bookmaking, Wagering
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If the allegation is not routed to retention based on the criteria above, continue to the “If Then” table below.
If issue is... Then route to... A. Any of the issues in paragraph (1), 7940 Kentucky Drive
Mail Stop 5701G
Florence, KY 41042
Attn: WSDB. Any other issue, Retention if no other BOD criteria exists.
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Collection Policy provides guidance on collection processes that are common to large groups of taxpayers with similar characteristics. Collection Policy develop, design and deliver collection program policies, strategies and objectives.
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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 show assets are available and the taxpayer account must show an outstanding liability regardless of the tax year listed.
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Collection activities would be filing liens or issuing levies. Collection assignments are identified by freeze code “T-” or the Collection Status codes 22, 24, 26 or 71.
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Use the following IDRS CC to determine collection activity or identify a Notice of Federal Tax Lien (NFTL).
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CC SUMRY - Will have the word “lien” if a lien has been filed on a module.
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CC TXMOD “A”, CC IMFOL “T” or CC BMFOL “T” - Will have a posted TC 582 to show a NFTL has been filed.
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CC TXMOD “A”, CC IMFOL “T” or CC BMFOL “T” - Will also have a TC 971 AC 069 to show a final notice has been issued and Collection is planning to issue levies to aid in reducing the tax liability.
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Below is an ”If And Then” table detailing the routing process for the different status codes.
If ... And ... Then ... A. Master File Status is 72 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 shows 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 for other criteria met. If no other criteria is found, route to retention.Note:
If the allegation issue is about outstanding liabilities, non-filer, or unreported income, etc. and collection activity is not found during IDRS research, remove from sort and make sure the case is routed to correct BOD per IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4).
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If the allegation is not routed to retention based on the criteria above, continue to the “If Then” table below.
If... Then route to... A. Meets BOD criteria, Internal Revenue Service
STE 100
130 South Elmwood Ave.
Buffalo, NY 14202-2464
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡B. Does not meet BOD criteria, Retention if no other BOD criteria exists.
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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:
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U.S. citizens living or, working abroad or in a U.S. Territory.
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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.
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Permanent residents and non-resident aliens who have a U.S. filing requirement.
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Referrals mentioning offshore, overseas or a foreign country or a U.S. Citizen living abroad are Withholding Exchange International Individual Compliance (WEIIC) issues. Remove the referral from the sort to route. For proper routing refer to IRM 3.28.2.14, Quick Reference Entity Clerical Routing Guide.
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Large business acceptance criteria for Information Referrals:
-
Must be a corporate or partnership return referral issue.
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Must be BOD code specific to Large Business "LM."
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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-
Locate the EIN on the referral. If the EIN is not present, research IDRS using CC NAMEE to find the business.
-
Determine the filing requirements using CC INOLES. If the 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 the cross reference TINs to locate the parent EIN or to determine if the business files a Schedule C.
Note:
Cross reference TINs can be found using CC INOLEX, CC NAMEE or through other research tools. Document the EIN with the filing requirements when applicable.
Follow the “if Then” tablet below for routing.If... Then... A. Research reveals the business is a Schedule C business, Refer to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam, for processing instructions. B. Research reveals the business relates to Employment Tax or the issue on Form 3949-A relates to an incorrect for W-2, 1099 and/or Form 94X, Refer to IRM 3.28.2.10.1, Issue Identification Employment Tax. C. 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. D. 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 to retention. -
If the allegation is not routed to retention based on the criteria above, continue to the “If Then” table below.
If Then 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 Delivery
Stop 2-H08-200
2970 Market St.
Philadelphia, PA 19104
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡16b. Large Business & International (BOD LM) Business or Corporation Sub-chapter S Corporations Partnerships LB&I Information Referral Analyst
Stop 4912
1973 N. Rulon White Blvd.
Ogden, UT 84404Does not meet BOD criteria Retention if no other BOD criteria exists. -
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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. If submitted on a Form 3949-A, 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.
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Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, is for allegations against the preparer and requesting victim assistance to correct their tax data. Remove the Information Referral from the sort when Form 14157-A is attached with any other forms. Route the case back to clerical. Do not send submissions to RPO when Form 14157-A is attached.
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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 part of the refund due.
-
-
RPO does not accept the following types of cases. These examples are included 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.
-
-
Research IDRS to obtain the EIN/TIN and notate it on the Form 3949-A. If the EIN/TIN is not included indicate it on the submission.
-
Follow the “If Route to “ table bellow for routing.
If Route to A. Return Preparer Misconduct (RPM) without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund) (BOD 17), Return Preparer Office (RPO) - IRS
Stop 421-D
401 W. Peachtree St. NW
Atlanta, GA 30308B. 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 (BOD 18), SP ICT, Ogden Mail Stop 6552 C. Does not meet BOD criteria, Retention if no other BOD criteria exists.
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Entity clerical staff receive the completed referrals from the Tax Examiners.
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Clerical staff will route the completed referrals to the correct BODs a minimum of once a week following the table bellow.
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If clerical identifies anything unclear during the routing process, elevate it to the manager or lead.
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The Information Referral points of contact (POC) will notify Submission Processing of any changes to the routing criteria, mailing addresses, or designated points of contact.
-
The SP HQ Analyst must keep a current list of Information Referral points of contact and ensure the IRM has the correct address for routing referrals.
BOD Route to 1 a and 1 b - SB/SE Campus Exam Internal Revenue Service CWI Analyst - MS 6640
1973 N. Rulon White Blvd.
Ogden, UT 844043 - TS Classification - TS Campus Exam Supervisory Tax Specialist
Stop 819
310 Lowell St.
Andover, MA 01810
Attn: Classification Manager (TS Exam)4 - SB/SE Field Exam Refer to IRM 3.28.2.7(5), for PBC listing. 5 - CI Financial Crimes IRS-CI
1111 Constitution Ave
Room 2516
Washington, DC 20224
Attn: F3949-A Coordinator (SE:CI:GO:FC)6 - RICS/RIVO RICS/RIVO
Stop 862L
310 Lowell Street
Andover, MA 01810≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡7 - Estate and Gift Tax 7940 Kentucky Drive
Mail Stop 8307 Florence, KY 41042
Attn: WSD7 - Employment Tax Issues 7940 Kentucky Drive
Mail Stop 5702T
Florence, KY 410427 - Excise Tax Issues 7940 Kentucky Drive
Mail Stop 5701G
Florence, KY 41042
Attn: WSD8 - Award Request Whistleblower Office - IRS Initial Claim Evaluation Team
Stop 4110
1973 N Rulon White Blvd.
Ogden, UT 844049 - Tax Exempt/ Government Entities (TE/GE) (EO) TE/GE/EO Group 7999
Stop 4910 DAL
1100 Commerce St.
Dallas, TX 75242
Attn: Classification10 - Tax Exempt/ Government Entities (TE/GE) (EP) TE/GE/EP - IRS EP Classification
1100 Commerce St.
Stop 4910 DALDallas, TX 75242
Attn: EP: Group 769311 - Tax Exempt/ Government Entities (TE/GE) - (TEB), (TE/GE), (FSLG) TE/GE/TEB - IRS
Stop 4910 DAL
1100 Commerce St.
Dallas, TX 75242
Attn: Referrals Group Manager
Attn: TEB: Group 7212
Attn: ITG: Group 7289
Attn: FSL: Group 724112 - Identity Theft IDT (Tax Related) IDT 1 SP ICT, Ogden
Mail Stop 6552
1973 N. Rulon White Blvd.
Ogden, UT 8440413 - Identity Theft (IDT) IDT 4 SP ICT, Ogden
Mail Stop 6552
1973 N. Rulon White Blvd.
Ogden, UT 8440414 - 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 Delivery
Stop 2-H08-200
2970 Market St.
Philadelphia, PA 19104≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡16b - Large Business and International (BOD LM) LB&I Information Referral Analyst
Stop 4912
1973 N. Rulon White Blvd.
Ogden, UT 8440417 - 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
Stop 421- D
401 W. Peachtree St. NW
Atlanta, GA 3030818 - Return Preparer Misconduct SP ICT, Ogden Mail Stop 6552 19 - Phishing Internal Revenue Service Fredericksburg Relo
1320 Central Park Blvd.
Fredericksburg, VA 22401
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Associate Director20 - Missing/ Lost/Stolen Refund Route to ICT to be scanned as TPRQ. 21 - Physical Items IRS Tape Library
1250 Murall Drive
Kearneysville, WV 2543022 - Collection Policy Issues Internal Revenue Service
STE 100
130 South Elmwood Ave. Buffalo, NY 14202-2464
Attn: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡23 - Form 3949 Refer to IRM 3.28.2.7(5), for PBC routing. 24 - IRS Employee Misconduct, Threats, Impersonation TIGTA
P.O. Box 589
Ben Franklin Station
Washington, DC 20044-058925 - 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 20224
Attn: Senior Analyst, National JTTF Coordinator26 - Debit Cards Internal Revenue Service Attn: RIVO External Lead Manager 333 W Pershing Rd., Stop 7777 Kansas City, MO 64108 27 - Innocent Spouse Small Business-Self Employed Cincinnati Centralized Innocent Spouse Operations (CCISO)
Stop 840-F
7940 Kentucky Dr
Florence, KY 41042