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The Collection Field function is an important cross-functional partner in the detection and referral of fraud issues. The very nature of collection work lends itself to numerous areas of fraudulent noncompliance. The following sections highlight some of the fraudulent areas encountered in varying degrees by Collection Field function personnel. Refer to IRM Sections 25.1.1 through 25.1.4 for detailed guidance in developing indications of fraud and completing the fraud referral process. Of particular value to Collection Field function personnel are the sections devoted to recognizing and developing fraud, criminal referrals and failure to file, 25.1.2, 25.1.3, and 25.1.7, respectively. Finally, Collection Field function personnel should also refer to the Revenue Officers' Readiness Guide, Training #2278-002, for invaluable assistance in recognizing and developing fraud in the collection arena.