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25.1.11.14
(06-19-2009)
OIC Fraud Investigation to Field Collection
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Upon concurrence of the Campus Functional Fraud Coordinator (CFFC) in W&I or the Collection Campus Fraud Coordinator (Site
RO) in SB/SE, and the Fraud Technical Advisor (FTA), potentially fraudulent COIC cases should be prepared and sent to Field
Collection groups for further investigation.
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The CFFC or the Site RO and Collection FTA will complete the Form 11661-A. When firm indications of fraud are present, a referral
to CI will be completed with the concurrence of the FTA (see IRM 25.1.11.12 on CI Referral Evaluation).
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After approval of the Form 11661-A, the COIC case referral will be transferred to the Field Collection group nearest the taxpayers,
issued as an outgoing OI on ICS (sub code 106) to be assigned to the Field Collection Group per the ICS parameter tables.
Assign the case on AOIC to xxxx9998.
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Retain the OIC case file within COIC. Send copies of the Form 656, however all other documents sent with the OI can be originals.
DO NOT WRITE ON ORIGINAL DOCUMENTS Retain a copy of all documents sent for the offer file.
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The Field RO should contact their local FTA to determine a plan of action.
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If the local FTA of the RO assigned the courtesy investigation (OI) denotes concurrence on Form 11661-A, the CFFC will return
the offer following the procedures in IRM 5.8.4
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If the local FTA of the RO does not concur, the CFFC will assign the offer investigation on AOIC to the group manager of the
originating Offer Examiner.
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