IRS Other Program Workload

4.1.4.2  (10-24-2006)
Other Program Workload

  1. In addition to the priority workload there is specific work identified as Other Program work. This category must be worked in concurrence with the priority work. The local PSP office has the discretion to select the best work available within these types of cases. Due to the sensitive nature of some of these cases, emphasis should be placed on starting these cases in a timely manner. Refer to the annual Program Letter for current information. In the future, programs may be added or deleted from this list.

4.1.4.2.1  (10-24-2006)
Innocent Spouse-Relief From Joint and Several Liability

  1. Under IRC §6015, a spouse may be relieved of income tax liability in some cases when he/she files a joint return but is not aware that the return is inaccurate as to items generated by the other spouse. In these cases, "Relief from Joint & Several Liability" provisions are applied.

  2. Taxpayers file the claims using Form 8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief).

  3. Refer to IRM 25.15for detailed procedures. The majority of the claims are worked at the Cincinnati Centralized Innocent Spouse Operation (CCISO).

  4. Cases meeting the criteria listed in IRM 25.15.6.1 are transferred to PSP for distribution to the field.

  5. Each Area PSP will have an Innocent Spouse Coordinator. The coordinator duties are listed in IRM 25.15.6.11.

4.1.4.2.2  (10-24-2006)
Taxpayer Advocate

  1. There is a Service Level Agreement (SLA) between the National Taxpayer Advocate and the Commissioner, SBSE. This agreement outlines the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when the authority to complete case transactions rests outside of the TAS.

  2. The Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer a case to the Small Business/Self-Employed Division when TAS lacks either the statutory or delegated authority to effect the resolution of the taxpayer's problem. The Taxpayer Advocate Service utilizes Form 12412, Taxpayer Advocate Service Assistance Request, to initiate the OAR process.

  3. Each Area PSP will appoint a Taxpayer Advocate Liaison who will be responsible for accepting the OARs from TAS, acknowledging receipt of the case, reviewing the case for appropriate assignment, assigning the case to the appropriate employee within the function, and monitoring the case through its conclusion.

  4. Please see the Taxpayer Advocate Web site at http://tasnew.web.irs.gov/for the current SLA, updated procedures and information.

4.1.4.2.3  (10-24-2006)
Audit Reconsideration

  1. The Centralized Reconsideration Unit (CRU) works reconsideration cases for individual income tax returns previously worked by the Area office or Campus Examination function.

  2. IRM 4.13provides specific guidance for cases meeting reconsideration criteria.

  3. IRM 4.13also discusses the required criteria the CRU uses if it is necessary to send a case to the Area PSP for distribution to the field examination function. Please refer to this section for guidance and screening of these cases in PSP.

  4. All requests for an audit reconsideration submitted by IRS employees should be mailed to the appropriate Central Reconsideration Unit (CRU) of the IRS campus as prescribed in IRM 4.13.7. The CRU will screen the requests but will no longer assign or work the employee audit reconsideration cases. A centralized section has been established within SB/SE Central Examination Area to assign and control employee audit reconsideration cases.

  5. The CRU employees will follow the guidelines in IRM 4.13.3.2.1 (a thru f) in establishing and preparing the case. All employee audit reconsideration cases will be shipped from the Campus to the address below, which is part of the PSP office within the Central Examination Area. To ensure expeditious handling, use a delivery service that provides tracking capability when sending information to the Campus and the Area office.

    Internal Revenue Service

    Attn: PSP

    550 Main Street

    Room 7-403

    Cincinnati, OH 45202

  6. Central Examination Area will send the employee audit reconsideration cases to the appropriated Area PSP office for assignment and control. The case should be returned to the group and examiner who originally worked the examination.

4.1.4.2.4  (10-24-2006)
State Referrals

  1. Pursuant to IRC §6103(d)a great deal of information is disclosed by the IRS to states and vice versa. The mutual exchange of information is referred to as the Governmental Liaison Data Exchange Program. These exchanges of information aid the administrative and enforcement processes of both agencies, while simultaneously contributing toward improved taxpayer voluntary compliance and reduction of taxpayer burden.

  2. PSP will screen the referrals received from the state. Cases selected for examination will be case built, controlled on AIMS and distributed to the appropriate field group.

  3. The procedures for State Referrals may be centralized at the Campus. Please check the Exam Planning and Delivery web site for current instructions.

  4. Federal/State initiatives based on data covered by the Fed/State agreement signed by the Area Director do not require a Compliance Initiative Project (CIP). The data is part of routine business operations. If the data is something "ad hoc" that is requested from the state or another governmental agency, a CIP is required. However, only Part One approval is necessary in order to secure the data. See IRM 4.17for CIP requirements.

4.1.4.2.5  (10-24-2006)
Low Income Housing Credit

  1. Taxpayers may be identified for consideration through internal analyses, referrals, or reports of noncompliance filed by state housing agencies using Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition, which are processed at the Philadelphia Campus.

  2. Selected Form 8823 and other selected information is forwarded to the Midwest Area PSP where it is associated with the returns and classified. If the return is selected for examination, the complete file, (including a LIHC-specific classification check sheet and case-building information) is sent to the appropriate Area PSP for distribution to the field. Project code 0670 and ERCS tracking code 9812 are used to identify LIHC cases.

4.1.4.2.6  (10-24-2006)
Historic Rehabilitation Credit

  1. The rehabilitation tax credit is 20% of qualified rehabilitation expenditures with respect to historic property and 10% for non-historic property as authorized in IRC §47. The National Park Service Office of Historic Preservation, as the representative of the Secretary of Interior certifies the work in order for a property to qualify for the historic tax credit. Copies of their correspondence to the property owner during the certification process are provided to the Internal Revenue Service.

  2. The correspondence is sorted in Midwest Area PSP by potential issues as identified by the analyst assigned to the program. The returns are associated with the correspondence and classified. Returns selected for examination are sent to the Area PSP for assignment to the field. Project code 0082 and ERCS tracking code 9633 are used to identify Rehabilitation Credit cases.

4.1.4.2.7  (10-24-2006)
Fishing Industry-Capital Construction Fund

  1. IRC §7518authorizes the fishing vessel capital construction fund. This program is co-administered with the Department of Commerce, National Marine Fisheries Services (NMFS) and the Department of Transportation, Maritime Administration.

  2. The section allows a fisher, by agreement, to establish a capital construction fund. The fisher may deposit income from fishing into this account and reduce taxable income by the amount of the contribution. Income can be withdrawn, tax free, to purchase or repair a qualified vessel. A withdrawal for any other purpose is non-qualified and subject to tax at the highest marginal tax rate. The fisher is required to submit an annual report to NMFS.

  3. The NMFS submits reports to the IRS detailing all account activity based on the fishers’ reports. This report is sent to Western Area PSP as the majority of these taxpayers are located in that Area.

  4. The analyst assigned to the program identifies potential issues. Cases meeting specified criteria are case built at the Ogden Campus and classified in Western Area. Returns selected for examination are sent to the Area PSP for assignment to the field. Project code 0120 and ERCS tracking code 9599 are used to identify Fishing Industry-Capital Construction Fund cases.

4.1.4.2.8  (10-24-2006)
Offer-In-Compromise (OIC), Doubt as to Liability

  1. Offers in Compromise, based solely on doubt as to liability, not rejected by the Campus or from the Area Collection function, may be forwarded to Area Examination for further investigation. Area Examination will make a determination whether the offer merits further consideration.

  2. Please refer to IRM 4.18, Exam Offers-In Compromise for detailed procedures and information.

  3. The OIC coordinator should effectively monitor OIC cases assigned to the field and in process. Monthly status updates should be obtained on offers in process over 6 months.

  4. PSP is responsible for preparing the Form 4778 , Examination Annual Compromise Case Report, per Form 4.18.5, Review, Closing and Reporting Requirements .

4.1.4.2.9  (10-24-2006)
Joint Committee Cases

  1. A Joint Committee case can arise either from an examination or the campus forwarding to the Area PSP unpaid claims or tentative allowances in excess of the jurisdictional amount. The examiner is responsible in determining whether a case falls under Joint Committee jurisdiction. The examiner can either examine or survey the claim or tentative allowances.

  2. Joint Committee Tentative Carryback Allowances in excess of $2,000,000 to the same taxpayer will be selected and referred to Area examination after the allowance has been made.

  3. Please refer to IRM 4.36, Joint Committee Procedures for detailed procedures and information. The LMSB Joint Committee web site is another excellent resource for up to date information on Joint Committee cases.

  4. The Area PSP may need to enlist the cooperation of LMSB to examine returns related to a Joint Committee case in order to address the Joint Committee issues on an SBSE taxpayer.

4.1.4.2.10  (10-24-2006)
Employee Audits

  1. The tax returns of all Service employees, regardless of grades or position will undergo the same initial computer screening process, the same classification process, and be subject to the same mass survey procedures applicable to all individual income tax returns.

  2. Employee audits require expeditious handling at all levels to ensure prompt completion of the examinations.

  3. Employee audits are generated by five different methods. This section identifies procedures and reporting requirements for the Area PSP for each of these different sources of employee examinations.

  4. The examination of an employee's tax return can be initiated by one of the following different sources or events:

    1. Treasury mandates (TIGTA referrals)

    2. Executive selections

    3. New employee examinations

    4. Regularly classified employee examinations

    5. Transfers from the campuses

  5. All requests for an employee examination will be transmitted to the Director, Examination Planning and Delivery (EPD) for assignment to the appropriate PSP.

  6. The Area PSP Territory Manager will determine if an examination of a managers return can be conducted impartially and objectively within the Area, or if the tax return should be transferred to another Area.

  7. The examination of a return of an executive or senior management personnel will be forwarded to the SB/SE Director, EPD for transfer to an Area office outside of the employee's assigned area.

  8. All other employee tax return examinations will be assigned by the Employee Tax Compliance Coordinator to an examination group in a post-of-duty other than where the employee works.

4.1.4.2.10.1  (10-24-2006)
Employee Tax Compliance Coordinator

  1. The Area PSP Employee Tax Compliance Coordinator is responsible for the assignment, monitoring, and tracking of all employee returns in their Area.

  2. Please also refer to IRM 4.2.6 Classification, Examination and Review of Employee Returns.

  3. The Coordinator is to monitor and track each type of employee examination. Their tracking record (Audit Log) will include:

    1. Taxpayer identification number and name

    2. Tax periods under examination

    3. Type of examination (TIGTA referral, executive selection, new employee, transfers from the campus, or regularly classified employee examination).

    4. Explanation for any delays in the examination process

  4. On a quarterly basis the Director, EPD or their designee will forward a monitoring report to the Area PSP ETC Coordinator to be completed and returned within 14 days.

  5. Each type of employee audit must be clearly identified, including additional employee audits not previously shown on the report.

  6. The reports will be returned to Exam Planning and Delivery

    Exam Planning and Delivery

    IRS

    NCFB C7-114

    5000 Ellin Road

    Lanham, MD 20706

4.1.4.2.10.2  (10-24-2006)
Employee Audit Classification

  1. The impartial and independent character of examinations of IRS employees and officials must be ensured. All employee tax returns should be screened by field personnel prior to assignment to an examination group.

  2. Regularly classified employee returns include all returns identified during the classification and selection process. Returns that fall below a Compliance Initiative, priority or special program's selection criteria are considered as accepted as filed for this section.

  3. To ensure impartiality and independence, the classification of employee returns will generally not be performed by subordinates, associates or co-workers in the same post-of-duty as that of the affected employee. (See Policy Statement P-4-9).

  4. If independence of the classification process is in question, the return will be forwarded to an adjacent Area's PSP for classification.

  5. Normal classification criteria will be used in screening employee returns. The scope of the examination will not be expanded/contracted merely because the case has been identified as an employee.

  6. To assist classifiers in identifying employee returns prior to screening, an indicator will be placed on the Form 5546, Examination Return Charge Out Sheet. If the return is known to be or determined to be an employee return, and the indicator is not present, write the word "employee" in the information section of the Form 5546.

  7. Once an employee return has been selected for examination, the pre-contact analysis box of Box B of the Form 6754, Examination Classification Checksheet, should be checked.

  8. Once the classification process has been completed, the employee return and all other related information will be placed in an orange folder. The case file will be stored in a secure file for shipment to the Area PSP for assignment when an order is placed through CF & S.

  9. For a regularly classified employee audits, when the return order has reached the DIF score level of the employee return, the return will be transmitted to the Area PSP in a security envelope. Regularly classified employee audits should retain its original source code. Source code 46 is only used when a request is made for an employee audit.

4.1.4.2.10.3  (10-24-2006)
Employee Audit Procedures

  1. All requests for an employee examination, including Form 2677, Request for Account History and Tax Audit will be routed through the Director, EPD for assignment to the Area PSP.

  2. The PSP Territory Manager will take the following actions on receipt of a Form 2677:

    1. Request the tax returns for the two most current open years, case build the file and classify the returns.

    2. Request transcripts of account history for the open years. Use the information on the transcripts to answer the account history questions on the Form 2677.

    3. Forward the case file and the Form 2677to a contiguous post-of-duty, not the employee's post-of-duty for examination.

    4. Examinations may be started using the employee's copy of his/her tax return, a RTVUE print and/or a MACS print of the return(s).

    5. Employee tax cases will be kept in orange folders at all times.

  3. The following codes apply to employee audits:

    1. Project code 0206 will be used for Executive Selection audits.

    2. Project code 0207 will be used for TIGTA Referrals (Treasury mandates).

    3. Project code 0389 will be used for New Employee audits.

    4. Project cod 0913 will be used for Employee Audits - Transfers From Campus

    5. Source code 46 will be used for employee audits generated by an audit request.

    6. Tracking code 7569 will be used to track an employee examination that originated in a source code other than 46. An example of other possible source codes are DIF, CIP, etc. making the tracking code critical.

    7. Only in unusual circumstances should a case be returned to PSP. The tracking code is being substituted for freeze codes.

  4. All employee tax cases are mandatory review by Technical Services. Technical Services will forward the case to Centralized Case Processing in Memphis Campus.

  5. If an employee audit has been in any status for more than 90 days, the Coordinator will provide an explanation for the delay. For example, if an employee audit has been in status 12 for more than 90 days the coordinator will contact the assigned group manager and ask for a case status. This information will be recorded on the quarterly log in the Status Summary field. This field will also be used to record any transfers of the employee audit either between groups in the Area or transfers into or out of the Area.

4.1.4.2.10.4  (10-24-2006)
Employee Audit Requests from TIGTA

  1. The Director, Examination Planning and Delivery (EPD), will receive memorandums from TIGTA that request the audit of an employee based upon the investigation of a possible understatement of tax liability. Generally, any TIGTA request received where the statute of any requested audit year will expire in less than twelve months will not be examined.

  2. The Director, EPD or their designee will review the TIGTA audit request to determine the statute of limitations and the merits of the referral.

  3. For those TIGTA audit requests with more than twelve months on the statute, the Exam Return Selection (ERS) manager will forward the TIGTA memorandum, using Form 3210, to the appropriate Area PSP Employee Audit Coordinator for case building and assignment.

  4. Any TIGTA initiated employee examination received by PSP will be assigned to an examination group and cannot be surveyed.

  5. Upon receipt of the TIGTA memorandum or a Form 2677Request for Account History and Tax Audit, the ETC Coordinator will perform the following steps:

    1. Acknowledge the Form 3210, Document Transmittal, and return the proper copy to the initiator.

    2. Record the examination in their TIGTA Employee Audit Log monitoring record.

    3. Request the original tax return and establish the return on ERCS/AIMS, using Form 5345, Examination Request Master File, and Source Code 46. In order to expedite the employee examination, the case file may be sent to the group with MACS returns. The Coordinator will forward the original return to the assigned group once received.

    4. Build the employee examination case file to include, the MACS print, RTVUE or the original return (with charge-out and labels, if possible), an AMDISA print , IRPTRO for the employee and any related returns, and an IMFOLT.

    5. If the employee did not file a return, build a case file with the TIGTA memorandum and the IRPTRO and IMFOLT information for the current and two prior years. The assigned examination group will interview the employee to determine if a return was required to be filed. The group will follow delinquent return procedures, if necessary, and complete the examination accordingly.

    6. In order to maintain privacy, the case file will be sent in a confidential information envelope addressed to the specific group manager using Form 3210.

    7. Each new quarterly TIGTA Employee Audit Log will contain the cases open from the previous quarter and any new cases received in the quarter. Cases closed during the previous quarter will be removed from the current quarterly log.

4.1.4.2.10.5  (10-24-2006)
Audit Requests from Executive Services

  1. Requests for executive audits are received by the Director, Examination Planning and Delivery (EPD). EPD will determine where the executive audit will be assigned. The PSP Employee Audit Coordinator will follow all of the procedures outlined above for employee audits.

  2. The request for executive audit will be forwarded to the Area PSP for assignment. Any Executive Services initiated employee examination received by PSP will be assigned to an examination group and cannot be surveyed.

4.1.4.2.10.6  (10-24-2006)
New Employee Audits

  1. The Area PSP Territory Manager will receive Form 2677, information for new employee examinations from the Director, Examination Planning and Delivery.

  2. New employee examinations will be classified in PSP and may be accepted as filed in limited instances. (Disposal code 20). When an employee's return is accepted as filed, the Coordinator will complete a Form 1900to include in the file. The Form 1900 must clearly indicate the reasons for accepting the return.

    1. After establishing the return on AIMS and completing case building and IDRS research, the PSP Coordinator may determine that all items reported on the tax return are verified, there is no apparent unreported income, or there would be only deminimus adjustments based on unreported IRP information. As such, the Coordinator may accept the return as filed (Disposal Code 20).

    2. The disposal of this case will also be reported on the New Employee Audit Log.

    3. The decision to accept the return as filed is also subject to mandatory review per IRM 4.8.4 Mandatory Review. The file will be sent to Technical Services for concurrence.

    4. Consolidated Case Processing (CCP) will forward the required information to the appropriate Labor Relations office and/or National Background Investigations Center (NBIC).

4.1.4.2.10.7  (10-24-2006)
Survey of Employee Returns

  1. These survey procedures may be applied to new employee examinations and regularly classified employee returns. TIGTA Referral (Treasury mandates) and Executive Selection cases can not be surveyed

  2. When an examiner believes that an examination of an employee's return would result in no material change in tax liability, he/she may apply survey after assignment procedures. The examiner will complete a Form 1900, Income Tax Survey After Assignment, stating the reason for the survey action. If the examiner's group manager concurs, he/she will approve the case and forward it to the appropriate second level official for his/her consideration and final approval of the Form 1900.

  3. Once an employee's return has been selected for examination and assigned to a group, it can only be surveyed with the written approval of the Territory Manager or equivalent position in the Area office. This survey action must include a description of any documents and/or other information used to draw this conclusion.

  4. If the group manager surveys an employee return, he/she will follow the survey after assignment procedures in the preceding paragraphs and forward the case to their Territory Manager for approval and forwarding to Technical Services for review.

  5. All employee returns require a Form 3198, Special Handling Notice, regardless of the type of closure. Check the "Employee Audit" Box on Form 3198in the "Mandatory Review by Technical Services" section when closing the case.

  6. In the case of a joint return, the examiner must identify on the Form 3198 the name of the IRS employee and their SSN. This information should be recorded in the "Forward to Technical Services" block, adjacent to the "Employee Audits" box.

4.1.4.2.11  (10-24-2006)
Special Enforcement Program (SEP) Leads

  1. SEP agents may not develop their own cases from leads received from internal or external sources. All leads are forwarded to the Area PSP. The leads will be screened, case built and classified either by PSP or the specialty Campus before distribution to the field groups.

  2. PSP will complete preliminary IDRS research for proper screening of the lead to determine:

    1. If AIMS controls are present, the lead should be associated with the open case file.

    2. If an examination has already been completed, consider reopening procedures.

    3. If the lead identifies a taxpayer who falls within a Strategic Priority Program or under another Business Operating Division ( Wage and Investment, or Large & Mid-Size Business).

  3. These leads and information items will be screened in the Area PSP using the followingSubstantial Noncompliance Factors (SNiF)criteria. These factors will be considered in selecting a lead to be case built and classified:

    1. Substantial civil tax potential when considering the estimated time to work the issue and anticipated adjustment based on the information provided.

    2. Significant dollar amount of the allegation; large, unusual and questionable items based on a review of the reported items.

    3. Significant potential tax loss and overall impact of noncompliance issue.

    4. Local Area compliance impact i.e. local celebrity, geographically unique industry or area newsmaker.

    5. Emerging noncompliance promotions.

    6. Substantial amounts of income derived from illegal activity such as drugs or organized crime.

    7. Allegations of non-tax criminal activity that may have tax implications.

    8. Significant potential for fraud.

    9. Significant potential for litigation. Consider issues with conflicting lower court decisions and/or significant gray areas of law.

    10. Non-filer with known income sources below the High Income Non-Filer criteria but the information contains significant potential for civil tax. Consider the validity of the alleged income not reported and not reflected on an Information Report (IRP) document.

  4. If the lead does not warrant further investigation, follow the records control schedule of IRM 1.5.23.

  5. Criminal Investigation forwards their Form 6544, Cooperating Agent Requestsdirectly to the responsible Compliance Field Territory Manager for distribution to the SEP group. These requests are not processed through the Area PSP.

4.1.4.2.12  (10-24-2006)
Claims

  1. Claims related to open examination returns charged to Field Territory Managers are not classified by the Campus Examination Operations. These claims are forwarded to the Area for association with the return. All other claims which meet Category A criteria outlined in the LEM or as defined by instructions provided by the PSP Territory Manager or Classification Department Manager, are classified by Examination prior to processing. If the claim is selected, the original return is secured and forwarded to the appropriate Area PSP Territory Manager using Source Code 30.

  2. The Area PSP Territory Manager should provide Area guidance to the Classification Department Manager at the Campus for use in the classification of claims.

  3. Classification check sheets will be prepared by the Campus for returns selected for Area examination.

  4. If a claim is selected by the Campus and later surveyed by the Area, the Area will process the claim and send Letter 570 to the taxpayer, if Letter 86Cor Letter 96C was sent by the Campus informing the taxpayer of the selection and status of the return.

  5. Tentative Carryback Allowance Cases with related returns (carryback or carryover years) currently open in Area Examination will be forwarded to the area. The Campus will take necessary action to update or control selected returns on AIMS. The tentative allowance cases will be classified by the Campus.

    1. If the Campus Examination classifier determines that additional returns are necessary to complete classification, these returns will be requested.

    2. For selected returns, all affected carryback returns should be associated prior to shipping to the Areas.

  6. In Tentative Carryback Allowance bankruptcy cases, the refund application, the loss year return and any additional returns necessary will be classified by the Campus. Area Examination may have already taken action on the bankruptcy case. If not and the case is selected for examination:

    1. The loss application(s) will be forwarded immediately to the appropriate Area in a folder marked "Bankruptcy—Tentative Carryback Case."

    2. Upon receipt in the Area by the PSP Territory Manager, these cases will either be associated with any other examination activity underway regarding that taxpayer or, if there is no such activity, the PSP Territory Manager will determine appropriate examination action and assignment.

    3. All Examination action must be completed and the Accounts Management Branch at the Campus notified of the disposition within 90 days from the date the application was received by the Service.

4.1.4.2.13  (10-24-2006)
Return Preparer Program Cases

  1. Each PSP will designate a staff member to coordinate all SB/SE compliance aspects of the Return Preparer Program. Please refer to IRM 4.1.10, Return Preparer Program .

  2. A preparer program action case is a preparer penalty investigation in which clients of a questionable preparer are examined to determine whether preparer penalties and/or an injunction are warranted.

  3. IRM 4.1.10 provides detailed procedures and information to develop preparer program action cases for distribution to the field examination groups.

4.1.4.2.14  (10-24-2006)
Expatriate Cases

  1. U.S. taxpayers who give up their citizenship to avoid tax are subject to special tax treatment for a 10 year period after expatriation under IRC §877. The Philadelphia Campus maintains a database of taxpayers who have expatriated. Some of these taxpayers meet the tax avoidance criteria based on their assets and prior U.S. tax liability.

  2. When the taxpayer leaves the U.S. they are considered non-resident aliens. In the year they relinquish their U.S. citizenship, they file a dual status return. A dual status return contains special rules and is a blend of a regular Form 1040and a Form 1040NR. In subsequent years, they file a Form 1040NR.

  3. The Philadelphia Campus screens the expatriate database and the Form 8854, Expatriation Initial Information Statement, submitted by the taxpayer. The expatriate cases that meet the IRC §877 definition of tax motivated abandonment of citizenship are sent to SBSE International for classification. The expatriate returns all fall under the jurisdiction of SBSE International. Cases selected for examination are distributed to Area 15 examiners.

4.1.4.2.15  (10-24-2006)
8300 and Title 31 Program Leads

  1. Information reports are generated from the Anti-Money Laundering Program about the financial transactions of businesses and individuals that may have material compliance potential. These information leads are forwarded on Form 5346, Examination Information Report, or Form 3949, Information Report Referral.

  2. All leads are forwarded to the designated Bank Secrecy Act (BSA) PSP. The BSA PSP screens the leads using the SNIF criteria and forwards the SBSE income tax leads to the Brookhaven Campus for classification, case building and distribution to the Area PSPs for distribution to the field groups.


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