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IRM 25.1 Fraud Handbook

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25.1.4 Campus Examination Fraud Procedures

25.1.2 Recognizing and Developing Fraud. 25.1.6 Civil Fraud. 25.1.1 Overview/Definitions. 25.1.3 Criminal Referrals. 25.1.4 Administrative Joint Investigation. 25.1.11 Campus Collection Fraud Procedures. 25.1.11 Campus Collection Fraud Procedures Manual Transmittal May 21, 2013 Purpose (1) This transmits a revised IRM Section 25.1.11, Campus Collection fraud procedures, for Campus Collection Employees.

25.1.11 Campus Collection Fraud Procedures

Material Changes (1) Material changes to this IRM are listed in the table below: (2) Editorial changes made through out the IRM. Effect on Other Documents. 25.1 Fraud Handbook. 25.1.10 LMSB Fraud Procedures. 25.1.12 Bank Secrecy Act (BSA) Willfulness Referral Procedures. 25.1.12 Bank Secrecy Act (BSA) Willfulness Referral Procedures Manual Transmittal December 31, 2013 Purpose.

25.1.12 Bank Secrecy Act (BSA) Willfulness Referral Procedures

25.1.9 Tax Exempt and Government Entities (TE/GE) 25.1.9 Tax Exempt and Government Entities (TE/GE) Manual Transmittal September 30, 2011 Purpose (1) This transmits revised IRM 25.1.9, Tax Exempt and Government Entities (TE/GE).

25.1.9 Tax Exempt and Government Entities (TE/GE)

Material Changes (1) The changes made to this IRM are listed in the table below 25.1.9.7, Fraud in Federal, State, and Local Governments (FSLG) - This sub-section was added to include the fraud procedures that pertain specifically to FSLG Effect on Other Documents This material supersedes IRM 25.1.9, dated 11-06-2009. Audience Criminal Investigation (CI), Large Business & International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), Wage & Investment (W&I), Counsel Effective Date Signed: Celia Richardson, Acting Director, Fraud/BSA, SB/SE 25.1.9.1 (09-30-2011)Overview This section outlines guidelines that apply to Tax Exempt and Government Entities (TE/GE) determination letter applications and tax and information returns under TE/GE jurisdiction. 25.1.7 Failure to File.

25.1.5 Grand Jury Investigations. 25.1.5 Grand Jury Investigations Manual Transmittal February 25, 2013 Purpose (1) This transmits revised IRM 25.1.5, Grand Jury Investigations, Internal Revenue Manual.

25.1.5 Grand Jury Investigations

Material Changes (1) Audience - Replaced "Large & Mid-Size Business (LMSB)" with "Large Business & International (LB&I)" . (2) 25.1.5.2(1) - Added reference to procedures for civil/criminal parallel investigations in Examination AT promotion cases and corrected cross reference for civil/criminal parallel investigations in Collection Field cases.