 |
25.2.3.4
(04-27-1999)
Processing Claims for Reimbursement
-
Claims for reimbursement filed by State and local law enforcement agencies
on Form 211A will be processed in the service center and the district having
jurisdiction of the returns of the taxpayers, or in the district to which
the returns have been transferred for examination.
-
Claims for reimbursement will be received and screened by Criminal Investigation.
-
Criminal Investigation will refer worthy information to the areas and
notify the Examination function the service centers that a Form 211A has been
or will be filed.
-
The administrative control of all claims for reimbursement will be the
responsibility of the Informants Claims Examiner located in the Examination
function in each service center.
-
Form 211A claims should be maintained in each service center by a card
index/computer file containing:
-
Each law enforcement agency’s name and address.
-
A claim number.
-
The taxpayer’s name and address.
-
Taxpayer’s Identification Number.
-
Tax years(s) involved.
-
Date information was received.
-
Date and name of district to which the claim was sent (if applicable).
-
Subsequent history, in particular, the amount of additional taxes/civil
penalties collected.
|
|
|
