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25.1.9.1
(01-01-2003)
Overview
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This section outlines guidelines which apply to
TEGE determination letter applications and returns under the TEGE jurisdiction.
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Abuses or fraudulent practices and self dealing
in the employee plans and exempt organizations areas jeopardize both employee
pensions and the collection of tax revenues.
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Coordination with the examination function and
the fraud referral specialist (FRS) is required (see IRM 7.6.1.5). IRM Sections
25.1.1 through 25.1.3 provide specific guidelines for developing and referring
potential fraud cases.
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