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IRM
Part 25. Special Topics
Part 25. Special Topics
Table of Contents
25.1 Fraud Handbook
25.1.1 Overview/Definitions
25.1.2 Recognizing and Developing Fraud
25.1.3 Criminal Referrals
25.1.4 Administrative Joint Investigation
25.1.5 Grand Jury Investigations
25.1.6 Civil Fraud
25.1.7 Failure to File
25.1.8 Field Collection
25.1.9 Tax Exempt and Government Entities (TE/GE)
25.1.10 LB&I Fraud Procedures
25.1.11 Campus Collection Fraud Procedures
25.1.12 Bank Secrecy Act (BSA) Willfulness Referral Procedures
25.1.14 Campus Examination Fraud Procedures
25.1.15 Emerging Threats Mitigation Team
25.2 Information and Whistleblower Awards
25.2.1 General Operating Division Guidance for Working Whistleblower Claims
25.2.2 Whistleblower Awards
25.2.10 Guidance for SB/SE Initial Claim Evaluation (ICE) Team
25.2.11 Guidance for SB/SE Campus Classifiers for Classifying Whistleblower Claims
25.3 Litigation and Judgments
25.3.1 General Guidelines
25.3.2 Suits by the United States
25.3.3 Suits Against the United States and Claims for Damages under IRC 7433, IRC 7345, IRC 7426(h)
25.3.4 Suits against IRS Employees
25.3.5 Judgment Follow-up
25.3.6 Open Litigation Control, Monitoring and Closing Actions
25.3.7 Reconciling Non-Insolvency LAMS Reports
25.3.8 TC 520 - W Freeze Servicewide Guide
25.4 Employee Protection
25.4.1 Potentially Dangerous Taxpayer
25.4.2 "Caution Upon Contact" Taxpayer
25.5 Summons
25.5.1 Introduction
25.5.2 Preparation
25.5.3 Procedures
25.5.4 Examination of Books and Witnesses
25.5.5 Summons for Taxpayer Records and Testimony
25.5.6 Summonses on Third-Party Witnesses
25.5.7 Special Procedures for John Doe Summonses
25.5.8 Use of Summons Special Applications
25.5.9 Fees and Costs for Summoned Witnesses
25.5.10 Enforcement of Summons
25.6 Statute of Limitations
25.6.1 Statute of Limitations Processes and Procedures
25.6.22 Extension of Assessment Statute of Limitations by Consent
25.6.23 Examination Process-Assessment Statute of Limitations Controls
25.7 Exempt Organizations Business Master File
25.7.1 Exempt Organizations/Business Master File and Support Processing
25.12 Delinquent Return Refund Hold Program
25.12.1 Processing Refund Hold Program Inventory
25.13 Taxpayer Correspondence
25.13.1 Office of Taxpayer Correspondence Services
25.13.2 TE/GE Taxpayer Correspondence Procedures
25.15 Relief from Joint and Several Liability
25.15.1 Introduction
25.15.2 General Procedures/Employees With Taxpayer Contact
25.15.3 Technical Provisions of IRC 6015
25.15.5 Relief from Community Property Laws
25.15.6 Field Examination Procedures
25.15.7 Innocent Spouse Shared Processing Responsibilities
25.15.8 Revenue Officer Procedures for Working Innocent Spouse Relief Cases
25.15.9 Account Processing of Requests for Relief from Joint and Several Liability
25.15.14 Innocent Spouse Tracking System
25.15.15 Mirror Modules for Requests for Relief from Joint and Several Liability
25.15.17 Reconsiderations
25.15.18 Innocent Spouse Relief Processing Procedures
25.15.19 Non-Qualifying Requests for Relief & Complex Account Issues
25.16 Disaster Assistance and Emergency Relief
25.16.1 Program Guidelines
25.16.9 Federally Declared Disaster, or Terrorist or Military Action Procedures for TE/GE
25.18 Community Property
25.18.1 Basic Principles of Community Property Law
25.18.2 Income Reporting Considerations of Community Property
25.18.4 Collection of Taxes in Community Property States
25.18.5 Injured Spouse
25.20 Tax Professional Oversight and Support
25.20.1 Complaint Referrals
25.20.2 Ghost Preparer Treatment
25.20.3 Return Preparer Suitability
25.20.4 Continuing Education
25.21 Affordable Care Act
25.21.1 Branded Prescription Drug Fee
25.21.2 Insurance Provider Fee
25.21.3 Marketplace Eligibility Determination and Reporting Requirements
25.21.4 IRC 6056 Non-Filer and IRC 4980H Compliance Process
25.23 Identity Protection and Victim Assistance
25.23.1 Identity Protection and Victim Assistance - Policy Guidance
25.23.2 Identity Protection and Victim Assistance - General Case Processing
25.23.3 IMF Non-Tax-Related IDT and Specialized Programs
25.23.4 IDTVA Paper Process
25.23.9 Business Master File (BMF) Identity Theft Processing
25.23.10 Compliance Identity Theft Case Processing
25.23.11 Business Master File (BMF) Identity Theft Procedures for Accounts Management
25.23.12 IMF Identity Theft Toll-Free Guidance
25.23.13 Income Related Identity Theft
25.24 Return Preparer Misconduct Program
25.24.1 Return Preparer Misconduct Victim Assistance - General Overview
25.24.2 Return Preparer Misconduct Victim Assistance Specialized Accounts Management Processing
25.24.4 Return Preparer Misconduct Field Collection
25.24.5 Return Preparer Misconduct Field Examination
25.25 Revenue Protection
25.25.1 Return Integrity and Verification Operation Business Master File Procedures
25.25.2 Revenue Protection Screening Procedures for Individual Master File Returns
25.25.3 Revenue Protection Verification Procedures for Individual Master File Returns
25.25.4 Integrity & Verification Identity Theft Return Procedures
25.25.5 General Correspondence Procedures
25.25.6 Taxpayer Protection Program
25.25.7 Automated Questionable Credit Program
25.25.8 Revenue Protection External Lead Procedures
25.25.9 Revenue Protection Prisoner Lead Procedures
25.25.10 Frivolous Return Program
25.25.11 Withholding Only Work (WOW) (Notice CP 05A) Procedures
25.25.12 Fraud and Referral Evaluation (FRE) Procedures for Return Integrity Verification Operations (RIVO)
25.25.13 Account Resolution for Return Integrity Verification Operations (RIVO)
25.26 Restitution
25.26.1 Criminal Restitution and Restitution-Based Assessments
25.27 Third Party Contacts
25.27.1 Third-Party Contact Program
25.29 Tax Compliance Check
25.29.1 Standard Tax Compliance Checks for Suitability and Monitoring
25.30 Service Level Agreements
25.30.2 Service Level Agreement between the IRS Independent Office of Appeals and the Taxpayer Advocate Service
25.30.3 Service Level Agreement between the Chief Financial Officer Division and the Taxpayer Advocate Service
25.30.4 Service Level Agreement between the Criminal Investigation Division and the Taxpayer Advocate Service
25.30.7 Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service
25.30.8 Service Level Agreement between the Wage & Investment Division and the Taxpayer Advocate Service