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25.1.10.1
(07-18-2008)
Overview
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This section outlines guidelines which apply to LMSB.
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The detection and deterrence of fraud is every compliance employee's
responsibility and should be a top priority when discovered. Active involvement
of the team manager is essential to the success of a fraud referral. When
an examiner suspects a potentially fraudulent situation, the employee will
discuss the case, at the earliest possible convenience, with his/her manager.
SB/SE Compliance established groups of fraud technical advisor's (FTA's) to
assist compliance personnel in all IRS operating divisions, in identifying
and developing fraud. A list of the FTA's and their managers can be found
on the National Fraud Program web site at http://sbse.web.irs.gov/FR/Fraud/personnel.htm
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The procedures prescribed in Sections 25.1.1 through 25.1.7 should be
followed, unless otherwise specified in this section.
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(4) Any questions regarding LMSB fraud procedures should be referred
to the Planning, Quality, Analysis and Support (PQAS) – National Fraud
Program Analyst. Additional information is available on the LMSB – PQAS
fraud web site at http://lmsb.irs.gov/hq/pqa/Post-filing/fraud_LMSB_home.asp
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