This is a process flow diagram for the TE/GE fraud process. The process begins when a TE/GE examiner identifies unusual activity. The examiner then discusses the activity with their manager and the appropriate FFS, involving the TFS, as needed. If the group decides to pursue fraud, the next step is to submit an SRS request for OFE FEA support. The process diagram indicates another decision at this point. The examiner next completes Form 11661 and updates the case to Status 17. They then develop the fraud case. At this point, the group manager decides whether to pursue criminal or civil fraud and the process branches. One path leads to pursuit of civil fraud. The other path toward criminal fraud has the examiner completing Form 2797 and the FEA submitting it to CI for consideration of criminal fraud. There is a decision made by CI at this point and the chart branches again. If CI declines the case, the group considers the pursuit of civil fraud. If CI accepts the case, the group updates the case to Status 18 and CI proceeds with the Title 26 criminal investigation. Upon case completion by CI, the group decides whether to pursue civil fraud.