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25.1.3.3
(01-01-2003)
Referral Evaluation
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Within 10 workdays of the receipt of the referral
by the evaluating field office from the LDC, an initial conference will be
arranged by the evaluating field office. At the initial conference the referring
compliance employee, his/her group manager, the evaluating CI special agent,
his/her supervisory special agent and the FRS, if available, will meet to
discuss the referral, review tax returns, evidence, etc. Within 30 workdays
of receipt of the referral by the evaluating field from the LDC, the same
parties will meet again at a disposition conference to discuss CI’s
decisions to accept or decline the referral. CI will provide feedback to the
referring compliance employees and the FRS as to their decision. Area Counsel
will be invited to offer legal advice, if deemed necessary.
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The final decision as to whether the referral
meets or does not meet the criminal criteria should be made no later than
the 30 workday disposition conference. Any further extensions must be granted
by written agreement of the appropriate field territory managers. The agreement
should specify the reason for the request (such as a delay in receiving signed
tax returns or an opinion from Counsel) and the date the referring office
may expect a final determination.
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The FRS will monitor the conference dates to ensure
that all dates and response schedules are followed.
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The following information should be discussed
no later than the initial conference:
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Verification of income and/or criminal tax computations;
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Explanations offered concerning the alleged offense;
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Whether returns were solicited, any attempts made
at civil settlement, or prior actions similar to the alleged offense condoned
by the IRS;
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Observations about the age, health (physical and
mental), and education of the taxpayer.
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Additional factors considered during the evaluation
of the referral include additional tax due to fraud, flagrancy, significance,
public interest and possible deterrent effect.
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