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25.1.11.1
(01-09-2008)
Overview
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The primary objective of the National Fraud Program is to foster voluntary compliance through the recommendation of a criminal
investigation and/or civil penalties against taxpayers who evade the reporting or payment of taxes known to be due and owing.
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The efforts of Criminal Investigation are directed at the portion of American taxpayers who willfully and intentionally violate
their known legal duty of voluntarily filing income tax returns and/or paying the correct amount of taxes (income, employment,
excise, etc). These individuals pose a serious threat to tax administration and the American economy.
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The objective of the Campus Collection Fraud Program is to:
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identify cases with potential fraud
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gather evidence and other supporting investigative information
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discuss cases with Campus Fraud Functional Coordinators to assess fraud potential
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refer potential fraud cases to Collection, Field Exam, and/or Campus Exam for further investigation
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