The FRAUD REFERRAL SUMMARY CHECK SHEET outlines the documents that must be attached to the Form 11661-A when recommending the case for fraud development. The list includes: Automated Collection System (ACS)History/Accounts Management Services (AMS) HistoryIDRS Research - SUMRY, TXMOD(s) - all periods, ENMOD, IMFOLI, BMFOLI (if applicable), AMDIS (if open); IRP documents - all pages unless it is more than 20 pages; summary only if more than 20 pages;Original returns (copies if originals were secured);Asset/locator research; andAll correspondence with the taxpayer or third parties. If no contact has been established with the taxpayer (or authorized representative), a minimum of three attempted phone contacts must be documented. For cases with only unfiled return modules, Form 3449 is required, noting in block 7 that fraud indications are present. The reviewer will indicate the action, the approver’s name and the approval date. The Word version is available on the Fraud Development Knowledge Base.