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25.2.3.5
(04-27-1999)
Special Accounts
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Funds for the reimbursement of State and local law enforcement agencies
will be held in Special Account 20X5099, Reimbursement of State and Local
Agencies.
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The Accounting Branch in the service center has control over this account
and that branch must be notified of the amount of monies that must be transferred
from the general fund to Special Account 20X5099 whether or not a 211A claim
has been filed.
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When additional taxes/civil penalties of at least $50,000 have been
collected and the period for filing a claim for refund by the taxpayer has
expired, the State or local law enforcement agency is eligible to receive
an appropriate reimbursement for expenses incurred and reimbursement has been
requested using Form 211A.
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A determination as to whether the information provided substantially
contributed to the recovery of taxes will be made on a case by case basis.
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Treasury Regulations, section 301.7624–1, explain the type of
information that will be considered in making such determinations.
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Form 3753, Voucher and Schedule of Payments, must be prepared by the
Examination function to accomplish the reimbursement.
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If the State or local law enforcement agency has not filed a claim on
Form 211A, the Informants’ Claim Examiner will notify the agency that
they are eligible to file a claim for reimbursement.
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After approval of the allowable recommendation by the Informants’
Claim Examiner, the Form 211A will be administratively approved by the service
center director.
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Any funds that remain in Special Account 20X5099 after reimbursement
of State/local law enforcement agencies, with respect to a particular taxpayer,
must be returned to the general revenue fund.
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The Accounting Branch must be notified of the amount to be transferred.
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At the end of each month’s accounting period, a copy of the Anti-Drug
Special Fund liability report will be forwarded to Examination function to
be used to confirm the amounts transferred to and from the Anti-Drug Special
Fund Account, disbursements made to law enforcement agencies for the current
month and the cumulative-to-date balance.
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The Examination function will contact the Accounting Branch if discrepancies
are noted; reconciliation will require a joint effort.
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