 |
38.2.1.2
(08-11-2004)
Complex Cases
-
The existence of one or more of the following factors will preclude
the classification of a case as noncomplex:
-
Cases established by an indirect method of proof, such as net worth, bank
deposits, percentage mark-up, etc.
-
Cases involving tax shelters
-
Grand jury evaluations
-
Cases recommending a conspiracy charge under 18 U.S.C. § 371
-
Cases involving technically difficult questions regarding the taxability
of unreported income or deductibility of expenses, e.g., cases involving IRC
§ 162(c) deductions, valuation problems, corporate diversions/constructive
dividends, etc.
-
Cases involving problematic defenses or jury appeal problems, e.g., solicitation,
condonation, voluntary disclosure, and dual prosecution, notwithstanding a
determination that the evidence adequately rebuts the defense
-
Cases likely to generate significant local, regional, or national publicity
because of the character of the taxpayer, e.g., prominent politicians or nationally
known public figures
-
Church/First Amendment issues
-
Complex cases should be reviewed and evaluated within 60 days of receipt.
The 60 days for completion of the Criminal Tax attorney’s review can
be extended an additional 15 days upon the approval of the Area Counsel (CT).
See CCDM 38.2.1.3.1, Nonstatute Cases.
-
An invitation for a conference will be extended in accordance with CCDM
38.2.1.4.2. Normally, conferences should be scheduled and held within 20 days
of receipt of the case to meet the 60-day processing requirement. Delays or
extensions of the date of the conference for the convenience of the taxpayer
or taxpayer’s representative beyond 20 days should be permitted only
if the Criminal Tax attorney and the SAC agree that a conference is necessary
and will not extend the case completion date beyond the 60-day limit.
-
After reviewing the special agent’s report and exhibits, the Criminal
Tax attorney prepares an evaluation memorandum for the SAC that discusses
the legal issues and evaluates the prosecution potential of the case.
|
|
|
