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25.1.10.6
(07-18-2008)
Quarterly (Four-way) Conferences with CI
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Quarterly conferences (also called Four-way conferences because the
special agent (SA), supervisory special agent (SSA), examiner and team manager
are required to attend) are critical to the effective management of joint
investigations. These conferences are required for administrative as well
as grand jury cases, unless waived by both LMSB and CI. The CI Supervisory
Special Agent (SSA) should initiate contact with the LMSB team manager to
schedule the required meetings.
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Form 6084, Quarterly Joint Work Plan and Conference Memorandum
, must be completed to document the meeting. The form should include
the following:
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status/progress of the investigation
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investigative obstacles (technical issues, noteworthy defenses)
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planned activities of both the special agent and the cooperating revenue
agent
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discussions of civil actions (e.g., statute extensions, issuance of a
statutory notice of deficiency (SNOD), subsequent year and related return
consideration)
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coordination of related investigations with other field offices (venue
issues, similar investigative agenda/plan).
During each conference, the LMSB team should review all of the
tax returns currently being worked by CI to assure that AIMS controls have
been established and the civil statutes are being monitored.
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