This exhibit shows a memorandum designed to explain the fraud potential for a particular case(s) in question.Upper Left Corner: IRS logo with SMALL BUSINESS/SELF-EMPLOYED DIVISION under the logoUpper Right Corner: DEPARTMENT OF THE TREASURY (1st line) INTERNAL REVENUE SERVICE (2nd line) WASHINGTON, DC 20224 (3rd line)MEMORANDUM FOR: Territory Manager, Planning and Special Programs _________________ Area Office FROM: Operations Manager, Examination _________________ Campus SUBJECT: Fraud Lead The attached case has considerable fraud potential and is being referred to the Area Office on the joint recommendation of the Fraud Enforcement Advisor (FEA) and the Campus Fraud Coordinator (CFC). Please ensure that any subsequent, prior, or related returns that are selected for examination/fraud development reflect the appropriate project code for campus referred fraud leads: PC 0076 non-EITC cases, orPC 0691 EITC cases.We have mandatory taxpayer notification requirements. To meet these, we are requesting your response indicating acceptance or rejection of this case(s) within 10 workdays (2 weeks). If it is determined that the case will not be selected for examination, please return it to the ________________ Campus CFC. If there are any questions regarding the case, please contact, _________________, CFC (____)-____-_____. /s/ Attachments: Case file (includes Form 13549) Form 3185 Form 3210