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25.1.8.10
(11-04-2008)
Monitoring Cases Under Criminal Investigation
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If the TC 914 appears on all modules and a decision has been made to suspend all civil enforcement activities on the case,
CCP will assume monitoring responsibilities for the case.
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Cases where an ASED or CSED will expire within one year will not be transferred to CCP without first obtaining managerial
approval from CCP. See IRM 5.1.8.1.5.1(4), which prohibits the transfer of an account in this situation unless managerial
approval is obtained from the receiving office.
Note:
See IRM 5.7.3.8 for procedures for reporting the expiration of the TFRP statute and IRM 5.1.19.8 for procedures for imminent
CSEDs, as well as the process outlined in IRM 25.1.8.7(4) to document agreement between CI and Collection to allow the expiration
of an imminent statute due to ongoing criminal investigative actions.
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To transfer the case to CCP, first verify that all modules have a TC 914 input (for cases with delinquent return only periods,
follow the procedure in IRM 5.1.11.6.2.1(3)).
Note:
If TC 914 is present in some tax periods, but not in others, Collection Field function employees should contact CI to determine
whether or not collection should be suspended and additional TC 914’s should be initiated by CI.
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Once TC 914 is on all balance due modules, notify the group manager to remove the ICS sub code 910; if there is no sub code
910, ensure that the entity 971/281 is reversed via input of a 972/281 (or use ICS options:"Collection Activities"
, "FTA Involvement"
, "Generate TC 972/281"
.
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Create an incoming OI on the ICS case; this incoming OI will be included in the case transfer to CCP and will be used by CCP
for monitoring and control procedures:
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From the ICS summary screen, select "Collection Activities"
,
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Select "Create Modules"
,
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Select "Create OI"
,
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Select "Create OI"
,
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For the initial assignment, use the originator's (primary RO) assignment number,
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In the "Action Requested"
field, select "Other"
,
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In the "Remarks"
field, insert "181 CID Control"
,
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Select "save"
.
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Once you have created the OI, transfer the entire ICS case to CCP as follows:
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From the ICS summary screen, select "Collection Activities"
,
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Select "Transfer"
,
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Select "Transferee Office Requests Transfer"
,
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At "Enter Receiving Assignment Number"
insert 35766979,
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At the ICS prompt, "Open CIP/OI/FTD Assigned to originator # (which is primary). Include these items in transfer action?"
"Y/N?"
select "Y"
,
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When prompted, "do you want a Form 3210 to print for this transfer?"
select Yes,
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Insert a note in the remarks section of the Form 3210 TC 914 Monitoring,
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The case will show approval pending until the Group Manager approves the transfer.
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Once approved, send your closed case file marked "914"
with the Form 3210 to:
Internal Revenue Service – DP N-803 – Attn.: TC 914 Monitoring
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Upon case receipt, CCP will ensure the input of the STAUP 91 on all modules in status 26 which have a TC 914.
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CCP will monitor the case, including any CSED or TFRP ASED statute issues, while the criminal investigation is pending and
issue any necessary OIs to the field.
Note:
If the above outlined procedures are not followed, the case transfer will be rejected back to the originator for corrective
action.
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CCP will issue OIs to the field for issues requiring field assistance or investigation during the pendency of the criminal
investigation in the following instances:
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Two-year collection risk analysis (e.g., collectibility determination, continued noncompliance, status of CI investigation),
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CSED protection,
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ASED protection for potential TFRP assessments,
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Lien refiling determinations,
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New balance due modules that need TC 914 input or parallel investigation
Note:
Do not close new balance due modules with TC 530 CC 12 (unable to contact) or TC 530 CC 03 (unable to locate). Follow the
procedures outlined in IRM 25.1.8.7 and IRM 5.1.5.1.
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When the criminal investigation is completed, CI prepares a Form 13308, Criminal Investigation Closing Report (Tax and Tax
related only), and forwards the form and other documents, as appropriate, to Technical Services (Exam) and Advisory (Collection).
If the closing report relates to a case that has been referred to CCP for monitoring, Advisory will, within 10 business days
of the receipt of the Form 13308, either (1) route a copy of the Form 13308 to CCP, or (2) make an ICS history entry noting
that CI has closed the case and the method of closure. CCP will return cases to the assigned field group if further collection
action is needed.
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