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
- 25.2.1 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
- 25.3.2 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
- 25.5.1 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
- 25.6.22 Extension of Assessment Statute of Limitations by Consent
- 25.6.23 Examination Process-Assessment Statute of Limitations Controls
- 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
- 25.16.1 Program Guidelines
- 25.16.9 Federally Declared Disaster, or Terrorist or Military Action Procedures for TE/GE
- 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
- 25.20.1 Complaint Referrals
- 25.20.2 Ghost Preparer Treatment
- 25.20.3 Return Preparer Suitability
- 25.20.4 Continuing Education
- 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
- 25.23.1 Identity Protection and Victim Assistance - Policy Guidance
- 25.23.2 Identity Protection and Victim Assistance - General Case Processing
- 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
- 25.23.13 Income Related Identity Theft
- 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
- 25.25.1 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 Return 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)
- 25.30.2 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
- 25.30.7 Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service