IRS Sample Conference Memorandum

Exhibit 38.3.1-9  (08-11-2004)
Sample Conference Memorandum

(Symbols)
CONFERENCE MEMORANDUM
In re: John Doe
Los Angeles, California
(Date)
APPEARANCES:
    For Taxpayer: [Name]
Attorney
 
      John Doe
Taxpayer
 
    For Government: [Name]
Special Agent in Charge
 
      [Name]
Criminal Tax Attorney
 
  A conference was held in the above-captioned case on [Date] at [Time]. This was the first conference held in this office in this matter. A power of attorney and declaration of authority to practice has previously been filed with the Service authorizing [Attorney representing taxpayer] to represent John Doe before the Service.
  [Attorney representing taxpayer] informed [SAC] that his client had been informed of his Miranda warnings and knew his rights. [SAC] then informed [Attorney representing taxpayer] of the proposed charges, years, method of proof, and civil figures.
  The taxpayer was reminded that plea bargaining, civil settlement, negotiations and/or compromise of the tax liabilities involved would not be considered or discussed at this conference. In addition, the taxpayer was informed of the recommended criminal charges, years and method of proof being considered, and that if the SAC determines those charges, or others, are appropriate, a prosecution recommendation will be forwarded to DOJ for its consideration. If DOJ concludes that criminal prosecution is warranted, the matter will then be forwarded to the US Attorney’s office for indictment. The taxpayer was also informed of his/her conference opportunity with DOJ in Washington, D.C. Finally, the taxpayer was told that if the SAC concludes prosecution is not warranted, he/she will be notified, in writing, that his/her case is being returned to IRS for civil consideration.
  [Discuss who said what.]
  The conference was terminated at [Time].
        ______
[Name]
Special Agent in Charge
        ______
[Name]
Criminal Tax Attorney
         
NOTED: ______
     Date dictated
______
[Name]
Area Counsel

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