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The FRAUD REFERRAL SUMMARY CHECK SHEET is used to outline the applicable documents that must be attached to the Form 11661-A when recommending the case for potential fraud development. The list includes Automated Collection System History/Accounts Management Services History, IDRS Research (SUMRY, TXMOD(s) (all periods), ENMOD, IMFOLI, BMFOLI (if applicable), AMDIS (if open) and IRP documents (all pages, unless more than 20 pages, and then only summary needed)), Copy of Original Return (if secured), Asset/Locator research, and all other taxpayer correspondence and third party contacts. 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 also required, noting in block 7 that fraud indications are present. The employee lists their name, employee number, and telephone number. The reviewer will indicate the action, approver name and date. Word version is available on the Fraud Website.