Section 2. Information Referral Process for Form 3949-A

(1) This transmits revised IRM 3.28.2, Information Referral Process for Form 3949-A.

(1) IRM 3.28.2.1(5) - Last bullet removed as ICE is now part of Whistleblower Office.

(2) IRM 3.28.2.4(12) - Initial Screening Criteria - Updated ‘Exception’ to clarify routing criteria. (13) Edited for clarity.

(3) IRM 3.28.2.5.2(1) Updated tax years for verifying filed returns to 2021-2024 to reflect correct date range.

(4) IRM 3.28.2.5.2(2) Updated tax years for verifying filed returns to 2021-2024 to reflect correct date range.

(5) IRM 3.28.2.8.1(2) - Updated address in second table. IPU 25U0143 issued 01-31-2025

(6) Minor editorial changes have been made throughout this IRM (e.g. spelling, punctuation, links, formatting, dates, etc.).

Scott Wallace Director, Submission Processing Taxpayer Services

Purpose: This Internal Revenue Manual (IRM) provides instructions for employees receiving, screening and routing of the Form 3949-A, Information Referral.

Describes the research involved for each pre-determined sort of Form 3949-A. Integrated Data Retrieval System (IDRS) research is used based on the request of the receiving Business Operating Division (BOD).

Establishes the BOD requirements to allow research and authenticate the credibility of the submission of Form 3949-A.

Audience: Taxpayer Services (TS), Submission Processing personnel located in the Ogden Processing Center.

Policy Owner: The Director of Submission Processing.

Program Owner: The Specialty Programs Branch, Post Processing Section (an Organization within Submission Processing).

Primary Stakeholders: The primary stakeholders are the tax examiners (TE’s) who rely on the IRM for correct processing procedures related to the screening process of Form 3949-A. Other areas that may be affected by these procedures include:

Large Business and International (LB&I)

Return Preparer Office (RPO)

Small Business-Self Employed (SB/SE) Field Exam

Small Business-Self Employed (SB/SE) Campus Exam

Taxpayer Services (TS) Campus

Specialty Tax

Tax and Government Entities (TE/GE)

Exempt Organization (EO)

Criminal Investigation (CI)

Collection Policy

Whistleblower Office (WO)

Program Goals: To reduce the number of misroutes or routing of nonspecific or non-credible tax violation allegations that do not meet the submission examination standards of other business operating divisions (BODs).

The Form 3949-A, Information Referral, is used to report alleged violations of tax law by individuals and businesses to the IRS. The submission of the form is completely voluntary and confidential. Information provided usually includes specific information about who is being reported, the activity being reported, how the activity became known, when the alleged violation(s) took place, the amount of money involved and any other information that might be helpful in an investigation.

This IRM provides instructions on screening the allegations for factual potential tax violations. IDRS research is used to verify if the submission meets examination standards, based on criteria submitted from the receiving BODs.

Title 26 of the United States Code (USC) 7801 and Code section 6103.

The Director of Submission Processing oversees the successful processing of individual and business tax returns through both electronic and paper means.

The operations manager and the department manager oversee:

Defining business goals and developing work plans to be carried out by employees.

Directing, coordinating and overseeing work plans of managers and supervisors.

Initiating ways to improve efficiency of the department and increasing the quality of work directed.

Finding and implementing ways to eliminate or reduce significant barriers to production and improving business practices.

The team manager/lead oversees:

Expediting all referrals by assigning, checking and controlling the workflow to accomplish timely completion of the tasks throughout this IRM.

Entity tax examiners are to:

Follow the instructions contained in this IRM.

Check for SERP alerts and updates to the IRM.

Entity clerical are to:

Follow instructions contained in the IRM.

Check for SERP alerts and updates to the IRM.

Route all completed referrals to the proper BODs timely.

Managers will ensure reviews are performed.

Managers will monitor the reasons for referrals being destroyed and track reasons the referrals were retained for destruction. Refer to Document 12990, Records Control Schedules, (RCS) 23, Item 64 c) Administration (NARA) to avoid inadvertent/unlawful destruction of records.

Managers will monitor mis-routed referrals and record the date, quantity, area and reason the referral was returned.

Managers must ensure internal control responsibilities are carried out. The key duties and responsibilities are monitoring, recording, and preparing inventory reports.

A list of some of the acronyms used in this IRM are included in the table below. This list is not all inclusive. For details on other acronyms, please refer to the Acronyms Database.

ACRONYM

DEFINITION

BOD

Business Operating Division

BMF

Business Master File

CC

Command Code

CI

Criminal Investigation

EITC

Earned Income Tax Credit

EO

Exempt Organization

FRP

Frivolous Return Program

FYM

Fiscal Year Month

ICE

Initial Claims Evaluation Unit

IDRS

Integrated Data Retrieval System

IMF

Individual Master File

ITG

Indian Tribal Government

RIVO

Return Integrity and Verification Operation

LB&I

Large Business and International

MFT

Master File Tax Code

NEC

Non-Employee Compensation

OFP

Organization, Function and Program Code

OIC

Offer In Compromise

PMFOL

Payer Master File Online

RICS/RIVO

Return Integrity and Compliance Services/Return Integrity and Verification Operation

SB/SE

Small Business Self Employed

SERP

Servicewide Electronic Research Program

SP

Submission Processing

TE/GE

Tax Exempt and Government Entities

TIGTA

Treasury Inspector General for Tax Administration

TIN

Taxpayer Identification Number is a number used to identify an individual or business entity. It can be a:

Social Security Number (SSN)

IRS Number (IRSN)

Individual Taxpayer Identification Number (ITIN)

Adoption Taxpayer Identification Number (ATIN)

Employee Identification Number (EIN)

TS

Taxpayer Services

WO

Whistleblower Office

The following IRM’s and publications are used in conjunction with this IRM section:

IRM 1.11.2, Internal Management Document System, Internal Revenue Manual (IRM) Process

IRM 2.3, IDRS Terminal Responses

IRM 2.4, IDRS Terminal Input

Submit IRM deviations in writing following instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.

Service center directors, headquarter branch chiefs, and headquarter analysts do not have the authority to approve deviations from IRM procedures. Any request for an exception or deviation to an IRM procedure must be elevated through proper channels for executive approval. This will ensure other functional areas are not adversely affected by the change, and it does not result in disparate treatment of taxpayers.

Information Referrals with the following business operating division (BOD) criteria will require further screening:

SB/SE Campus Exam - BOD 1A and 1B

TS Classification - TS Exam - BOD 3

SB/SE Field Exam - BOD 4

CI Financial Crimes - BOD 5

RICS/RIVO - BOD 6

Specialty Tax - BOD 7

WO - Initial Claims Evaluation Unit - BOD 8

LB&I - BOD 16A and 16B

Return Preparer Misconduct - BOD 17 and 18

Collection Policy - BOD 22

If the BOD referral criteria requires additional screening and the TIN is missing or incomplete, research IDRS to verify, find, or correct the TIN. If the TIN cannot be found, send the referral to File Maintenance Retention. For information on File Maintenance Retention, refer to IRM 3.28.2.3.5, Initial Research.

Make sure the BOD function criteria is correct before routing. Read the referral allegation along with the selected BOD criteria. Compare the information on IDRS against Form 3949-A, Information Referral. Use SERP - IDRS Command Code Job Aid - for help with command codes (e.g., INOLE, RTVUE, IMFOL, IRPTR, ENMOD), which is available on the Servicewide Electronic Research Program (SERP).

Submission Processing (SP) officials and managers must communicate security standards to their employees and establish methods for enforcement.

Employees must take precautions to provide security for documents, information and property handled while performing official duties.

Examiners are only allowed to access modules on IDRS to carry out their official duties.

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The Form 3949-A, Information Referral is used to voluntarily report suspected tax law violations by a person, a business, or both. The informants identity can remain confidential to the IRS.

The information provided may be helpful in an investigation. It can include who is being reported, the type of activity being reported, how it became known, when the alleged violation(s) took place, and the amount of money involved.

The tax violations may involve:

False Exemption

False Deductions

Multiple Filings

Organized Crime

Unsubstantiated Income

Earned Income Credit

Public/Political Corruption

False/Altered Documents

Unreported Income

Narcotics Income

Kickback

Wagering/Gambling

Failure to Withhold Tax

Failure to Pay Tax

Failure to File Return

Other

Form 3949-A is used to report potential tax violations but does not have to be included when reporting a tax violation. When Form 3949-A is submitted, the submissions will be worked by tax examiners reviewing Section B 3 “Alleged Violation” and/or keywords/key phrases in Section B 5 on Form 3949-A.

Consider each form on its own merit when multiple Form 3949-A are attached.

Review the submission against IDRS to determine whether the submission contains specific and credible data for a potential federal tax issue.

If analysis disproves the allegation as factual, route to retention.

When a Form 3949-A information referral requires conversion, notate in the top left corner of the document what you are converting the referral to. Include referring BOD in the top right corner. Make sure that all edit marks are made in RED pen only and date stamp in the top left. If the case is received in ECM, use the comment sections to notate the information before routing.

If multiple issues are identified, determine if multiple BODs are involved. If analysis disproves the authenticity on one sort, continue with analysis to authenticate all issues.

If the issues identified concern multiple BODs, identify all BODs and prioritize and route following the “If Then” table below.

If...

Then...

A. Multiple issues and CI (BOD 5) criteria is authenticated

Route to CI (BOD 5).

B. Multiple issue and SB/SE Campus (BOD 1) and SB/SE Field (BOD 4) is authenticated

Route to SB/SE Field (BOD 4).

C. Multiple Issues involving SB/SE Field (BOD 4) and Specialty (BOD 7)

Route to SB/SE Field (BOD 4).

D. Multiple issue involving LB&I (BOD 16) and SB/SE (BOD 4)

Route to SB/SE Field (BOD 4).

E. Multiple issues involving TE/GE (BOD 7 and SB/SE

Route to TE/GE (BODs 9-11) if BOD code is TE/GE, if not route to SB/SE Field (BOD 4).

F. Unable to determine

Refer to the lead. The lead will elevate it to the Campus or HQ analyst.

Form 3949-A referrals may be received digitally through the Document Upload Tool (DUT) from the taxpayer or uploaded digitally by an IRS employee.

Digitally received referrals follow the same routing process as the paper referral process. However, the following differences exist:

Referrals incorrectly routed will be returned to Submission Processing (SP) to be reworked. Check the comments in the Enterprise Case Management (ECM) tool, for the reason the referral was returned from the receiving business operating division (BOD).

If a referral is returned from a BOD as a mis-route and it needs to go back to the same BOD, make sure to add comments explaining why you are returning it.

Digital routing via ECM requires no physical mailing. The SP employee selects the correct receiving BOD from the drop-down menu.

Any additions or changes to the TIN field require a comment.

Make any notations required in the comment section of ECM.

Referrals should be processed in a First-In, First-Out (FIFO) order.

When a Form 3949-A is received written in a language other than English, please follow the guidelines found in IRM 22.31.1.5.1.1, Requesting Translations of Non-Vital Documents. These should be routed weekly. Refer to Request Translation Services.

Each BOD determines the acceptance criteria of the Information Referral. The criteria differs for each sort and must be followed as outlined in the IRM.

Use the initial research steps on all issues.

The tax examiner will use red pens on the paper referral to show:

The screener identification.

The date researched.

Sort change, circle out incorrect sorts.

PBC or MFS.

If sending to File Maintenance-Retention, document findings as instructed in paragraph 8 below.

Using IDRS, confirm the taxpayer or business matches the Form 3949-A. Perform further research to identify and validate the taxpayer, spouse or business. If the TIN is not on Form 3949-A but a TIN is located, write the correct TIN on Form 3949-A. If a TIN identification cannot be made, route it to retention.

Review the BOD criteria to make sure the referral is being routed to the correct location. The following describes the BOD code and defines the organization.

LM - LB&I Large Business and International

TS - Taxpayer Services

SB/SE - Small Business-Self Employed

TE - Tax Exempt/Government Entity

Validate the tax year and/or tolerance if BOD criteria is applicable on Form 3949-A, using IDRS or as instructed in the specific sort.

If verification of the taxpayer, business or allegation cannot be made, no other issues are listed in the information referral, and/or the criteria is not met, route the case to retention. Do not look for possible tax violations that are not relevant to the allegation in the Information Referral.

File maintenance retention files are kept per IRM 3.28.2.1.4, Program Management and Review. Write ”2” on the Information referral to show the referral is being sent to retention. Select one of the reasons listed below to show why the case is being placed in retention. If the case is received in ECM, notate the reason in the comments before routing.

No TIN located (Must research IDRS )

Child Support

No tax issues

Tolerance Not Met (Must research IDRS)

Referrals should be routed directly to the BOD by following the guidance in the Initial Screening Criteria table below.

After research, if unable to find the TIN, DO NOT refer to the BOD. Route the referral to retention.

If the issue is...

And...

Then...

1a. SB/SE Campus Exam

Dependents/Exemptions

Non-Filer

This includes issues related to ex-spouses working and not filing taxes due to back child support, or a person has never filed taxes and is earning income.

Dependents/Exemptions without EITC follow IRM 3.28.2.5.1, Dependent without Earned Income Tax Credit (EITC) for Current Processing Tax Year and the Prior Tax Year. Non-Filer follow IRM 3.28.2.5.2, Non-Filer Criteria.

1b. SB/SE Campus Exam

Joint filing status with claims of forged signature

Not reporting alimony

Unreported income or deductions (for example, Schedule A or Schedule C)

Route to Internal Revenue Service CWI Analyst - MS 6640 1973 N. Rulon White Blvd. Ogden, UT 84404

2. File Maintenance

Child Support

No TIN (Must do IDRS research)

No tax Issue

Research IDRS if the tolerance is not met.

Route to retention

3. TS Classification-TS Campus Exam

Dependent/Exemptions with EITC

Earned Income Tax Credit (EITC)

Earned Income Credit (EITC) or the Earned Income Credit check box.

Not to be confused with Earned Income that is unrelated to the Earned Income Tax Credit

Refer to IRM 3.28.2.6.1, Dependents and EITC Criteria.

4. SB/SE Field Exam Issues

Business income or expenses related to the following

Partner/shareholder

Self-employed individuals

independent contractors

Farms

landlords (lease/rental property)

Small business returns (BOD code SB/SE)

Paid by cash

Under the table

Off the books

Kickbacks

Bartering

Unreported tips

Trust or Trustee issues

Unreported Capital Gains (insider trading)

Unreported sales of property or investments

Prosecuted embezzlement or fraud ring

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Refer to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4).

5. CI Financial Crimes

PPP or PPETXMOD01 loans

Cash sales on realtor commissions, Organized Crime

Unreported Income

Transactions not reported to IRS

ID Theft Listings (The list contains victims’ names or SSN’s or multiple years)

Embezzlement (Not Only Prosecuted)

Fraud Ring (Not Prosecuted)

Refund Schemes (Involving multiple taxpayers. Signature forged for refund)

False/Altered documents (e.g., Form W-2 or Form 1099’s)

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Research INOLES to check BOD code.

Refer to IRM 3.28.2.8, Referrals to CI (BOD 5).

6. RICS/RIVO Fraudulent Income Documents: False Form W-2’s allegedly created or altered by the filer to generate a fraudulent refund. (Research IDRS for the TIN. If the TIN can’t be found because of incomplete or missing information (e.g., no address/state/last name, etc.), route to retention)

Involving one individual taxpayer

Refer to IRM 3.28.2.9, RICS/RIVO Fraudulent Income Documents (BOD 6).

7. Specialty Tax Employment Tax Issues Impacting Form 940, Form 941, Form 945

A business paying employees with cash, 'under the table,' or 'off the books'. For allegations against a person or business not reporting income received in cash, ‘under the table,’ or ‘off the books,’ refer to SB/SE Field Exam Issues (BOD 4).

A business not withholding payroll taxes from an employee's wages/bonuses.

A business not issuing a W-2 or issuing an incorrect W-2

A business failing to properly classify a worker as an employee or self-employed/independent contractor (issuance of W-2 versus Form 1099)

Unreported gifts/Failure to file a gift tax return (e.g., money loaned but not repaid/later claimed to be a gift, assets transferred without payment)

Failure to file an estate tax return/under-reported value of an estate (e.g., property stolen from a deceased person, deceased person’s assets transferred without permission, improper estate executor/administrator behavior)

Bookie business or gambling ring (without reference to organized criminal activity or embezzlement)

Failure to pay taxes on the manufacture, sale, or use of certain supplies or services (e.g., fuel taxes, sport fishing equipment, archery equipment, importing trucks from Canada, glider kits, foreign insurance tax, casualty insurance, indemnity bonds, reinsurance, self-insured health plans, tire taxes, coal mining, vaccine manufacturing, tanning salon, environmental taxes)

Employment Tax Issues - refer to IRM 3.28.2.10.1, Issue Identification Employment Tax. Estate and Gift Tax - Issues refer to IRM 3.28.2.10.2, Issue Identification Estate Tax and Gift Tax. Excise Tax Issues - refer to IRM 3.28.2.10.3, Issue Identification Excise Tax.

8. Award Request

With Form 211, Application for Award for Original Information.

Without Form 211 and contains an Award request,

Route to Whistleblower Office - IRS Initial Claim Evaluation Team Stop 4110 1973 N Rulon White Blvd. Ogden, UT 84404

9. Tax Exempt/Government Entities (TE/GE)Exempt Organizations (EO):

‘Exempt Organizations’ refers to organizations that are recognized by IRS as exempt from regular income tax that are set up as not-for-profit organizations.

Affordable Care Act (ACA) related to non-profit hospitals. Complaints about excessive collection practices and lack of financial aid by exempt hospitals.

Charity

Church

501(c) Organization

Non - Profit

Political Action Committee (PAC) Section 527

Route to TE/GE/EO Group 7999 Stop 4910 DAL 1100 Commerce St. Dallas, TX 75242 Attn: Classification

10. Tax Exempt/Government Entities (TE/GE)Employee Plan (EP)

Employee Plans

401K

403

Route to TE/GE/EP - IRS EP Classification Stop 4910 DAL 1100 Commerce St. Dallas, TX 75242 Attn: EP: Group 7693

11. Tax Exempt/Government Entities (TE/GE)Tax Exempt Bonds (TEB)

Items pertaining to Savings Bonds should not be referred to TEB

Tax Exempt Bonds (TEB)

Tax Exempt Bonds, Tax Credit Bond, Direct Pay Bond, Municipal Bond Issue

Indian Tribal Government

Indian Tribal Reservation

County of...

Department of ...

State of...

County of ...

Route to TE/GE/TEB - IRS Stop 4910 DAL 1100 Commerce St.Dallas, TX 75242 Attn: Referrals Group Manager Attn: TEB: Group 7212 Attn: ITG: Group 7289 Attn: FSLG: Group 7241

12. Identity Theft IDT (Tax Related) Self-Reporting tax-related identity theft with or without substantiating documentation (e.g., police report/official ID) such as:

Used my SSN as a primary or secondary filer on a return.

Used a deceased or stolen SSN as primary or secondary on a return

Filed a return in my name

Used my child’s SSN on a return

X out literal Form 3949-A and write in “IDT 1.”

If the case is received in ECM notate ”IDT 1,” in the comments prior to routing.

Route to SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT 84404

13. Identity Theft (IDT) Self-Reporting non-tax related identity theft with or without substantiating documentation (e.g., police report/official ID) such as:

Data Breach

Lost or stolen PII/SSN

X out literal Form 3949-A and write in “IDT 4”

If the case is received in ECM notate in the comments “IDT 4” prior to routing.

Route to SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT 84404

14. BMF ID Theft (Business’ Identity or EIN Stolen to commit Tax Fraud)

If attached to a CP 575A - CP 575J

Or references a CP 575 notice

Route to CAMC AM/EINStop 532G

15. Live Returns Form 1040, or Form 1040-X

Route to Batching

16a. Large Business & International

Offshore

Overseas

Foreign country

U.S. Citizen living abroad.

Involving an individual taxpayer

Refer to IRM 3.28.2.12, Large Business and International (LB&I) (BOD 16a and 16b).

16b. Large Business & International (BOD LM)

Business or Corporation

Sub-chapter S Corporations

Partnerships

Research INOLES for correct BOD Code. LM = Large Business & International (BOD 16b) SB = SB/SE Field Exam (BOD 4)

Refer to IRM 3.28.2.12, Large Business and International (LB&I) (BOD 16a and 16b).

16c. Prevailing Wage and Apprenticeship (PWA) If the following keywords are on the form:

Prevailing Wage and Apprenticeship

Prevailing Wage

PWA

Send all Form 3949-A to 16b that have the listed keywords. Even if the TIN cannot be located or is incorrect

Route to LB&I 16b (BOD LM) LB&I Information Referral Analyst Stop 4912 1973 N. Rulon White Blvd. Ogden, UT 84404

17. Return Preparer Misconduct (RPM) Without Form 14157 Return Preparer Complaint, attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund)

Refer to IRM 3.28.2.13, Issue Identification Return Preparer Misconduct, Return Preparer Complaint (BOD 17 and 18).

18. Return Preparer Misconduct (RPM)

With or without Form 14157-A attached and the SSN owner is seeking victim assistance (An adjustment to their account or a refund)

Making a complaint about a tax return preparer

X out literal Form 3949-A and write in Form 14157-A RPM

If the case is received in ECM, notate in the comments “Form 14157-A” prior to routing.

Refer to IRM 3.28.2.13, Issue Identification Return Preparer Misconduct, Return Preparer Complaint (BOD 17 and 18).

19. Phishing Receipts if:

Hard Copy Receipt

Electronic E-mail

Hard-Copy Receipt, route to OFDP (Online Fraud Detection & Prevention)

Electronic e-mail or ECM, forward the e-mail to the electronic phishing mailbox, phishing@irs.gov.

Route to Internal Revenue Service Fredericksburg Relo 1320 Central Park Blvd. Fredericksburg, VA 22401 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

20. Missing/Lost/Stolen Refund If the only issue is a missing refund (TC 840 or TC 846).

If the issue is an Economic Impact Payment (EIP) or Advanced Child Tax Credit (ACTC) was sent to the incorrect taxpayer. DO NOT send it to BOD 20.

Form 3911 attached, X out Form 3949-A. Notate “No Tax Issue” on the Form 3949-A and route it to retention.

No Form 3911 attached

If the case is received in ECM, notate in the comments “No Tax Issue” prior to routing.

Route the Form 3911 to ICT to be scanned as TPRQ.

X out the literal Form 3949-A.Write ‘Missing Refund’ at the top of the form. Route to ICT to be scanned as TPRQ

21. Physical Items

CD-ROMs, Thumb Drives, Diskettes, Audio Cassettes, Video Cassettes, Laptop, Debit Card Information (such as lists of cards or stacks of cards,) alleged schemes related to debit cards.

Pictures and Books-Route with the Form 3949-A to retention using normal guidelines.

If the item does not have potential taxpayer information and no Form 3949-A attached.

If the item has potential taxpayer information and no Form 3949-A, elevate to HQ through local Planning and Analysis (P&A)..

Route to: IRS Tape Library 1250 Murall Drive Kearneysville, WV 25430

22. Collection Policy Issues Lien or Levy Only (Research IDRS for the TIN. If the TIN can’t be found because of incomplete or missing information (e.g., no address/state/last name, etc.), route to retention)

Refer to IRM 3.28.2.11, Issue Identification Collection Policy - (BOD 22).

23. Form 3949, Information Report Referral. For IMF, print INOLES screen for the individual listed in section A, box 1a-1g. For BMF, print INOLES screen for section A, box 2a-2g..

Refer to IRM 3.28.2.7(5), Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4). For Form 3949 routing.

24. IRS Employee Misconduct, Threats, Impersonation (Do Not Research IDRS )

Route to TIGTA P.O. Box 589 Ben Franklin Station Washington, DC 20044-0589

25. National Security, Counter Terrorism and Terrorism (financial support for domestic or international)

Any activity supporting a foreign terrorist organization including funding, recruiting, kidnapping, pledging allegiance, giving resources, or traveling to conduct actions.

Treason against the US or efforts to violently overthrow the US government or the government of any US state or territory.

Threats of violence or doing harm intended to influence or further political or social outcomes.

Violence directed towards any person, group, or property motivated by animosity towards a race, ethnicity, or religious affiliation.

Committing physical harm or sabotaging, destroying property justified by ending a perceived abuse, cruelty, or exploitation of animals or natural resource.

Any criminal or violent behavior committed by individuals or groups motivated by a position for or against abortion.

Terrorism is NOT political speech, hate speech, protesting, criticizing government actions/officials, or taking adversarial positions to taxes or the IRS.

Route to Internal Revenue Service-Criminal Investigation (IRS-CI) Room 2535/2537 (SE:CI:GO:MO:N2S2) 1111 Constitution Ave, NW Washington, DC 20224 Attn: Senior Analyst, National JTTF Coordinator

26. Debit Cards Refer to IRM 3.10.72.5.10, Processing Cash and Handling of Currency and Items of Value. Leave Form 3949-A attached . (Do Not Research IDRS)

Route to Internal Revenue Service Attn: RIVO External Lead Manager Stop 7777 333 W. Pershing Rd. Kansas City, MO 64108

27. Innocent Spouse

Form 3949-A with Form 8857. Detach Form 3949-A, and send it to retention. Notate at the top of the Form 3949-A, Form 8857 routed. Route Form 8857 to BOD. (Do Not Research IDRS)

Form 3949-A without Form 8857. Do not route to BOD. Follow normal screening procedures.

Route to Small Business-Self Employed Cincinnati Centralized Innocent Spouse Operation (CCISO) Stop 840 F 7940 Kentucky Dr Florence, KY 41042

SB/SE Campus Examination Operations support administration of tax law by selecting returns to audit. The primary goal is to promote the highest degree of voluntary compliance on the part of the taxpayers.

Dependent without Earned Income Tax Credit (EITC) criteria only applies to the current processing tax year, or the immediate prior tax year when the year is specified. If the allegation does not list a tax year, consideration should only be made to the current processing tax year. If the tax year listed is not the current processing tax year, or the immediately prior tax year (when specifically addressed in the referral), review the allegation to determine if other BOD criteria exists.

Due to processing timeframes, the review may not include the current processing year. If validation cannot be made, follow normal processes to review for other BOD criteria. Consideration to the submission date would also determine which tax year is considered current and/or prior.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Follow the “If Then” Table:

If...

Then...

A. There is a TC 594 CC 084 on the Tax Module in question,

The return was filed under the X-REF TIN, use that TIN to perform research.

B. EITC is present (posted TC 764/768) on a year that meets the Dependents and EITC Criteria (Use CC IMFOLT),

Remove from sort and follow instructions in IRM 3.28.2.6.1, Dependents and EITC criteria.

C. EITC is not present (no posted TC 764/768 (Use CC IMFOLT),

Continue Research.

D. TC 766 with credit reference number (CRN) 336 is present (Use CC IMFOLT),

Route to retention.

E. TC 766 with CRN 336 is not present,

Continue research.

F. The Child or Other Dependent Credit on CC RTVUE ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡,

Route to retention if no other BOD criteria exists.

G. The Child or Other Dependent Credit on CC RTVUE ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡,

Continue research.

H. Check for duplicate dependent TIN's by using CC DDBKD for the dependent TINs listed on the return and if there are less than two duplications for the year in question

Route to retention if no other BOD criteria exists.

I. Check for duplicate dependent TIN's by using CC DDBKD for the dependent TINS listed on the return and if there are two or more duplications for the year in question

Route to SB/SE Campus Exam.

J. No other criteria exists,

Route to retention.

When the allegation consists of Non-Filing for an Individual Tax Return, review the tax module to determine if the alleged has filed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (regardless of the tax year referenced in the referral). Note:When CC IMFOL with definer “I” Posted Return Value is SUBST4 or TC 150 posted for a particular year, consider that year as a filed year. Note:Research CC IMFOL with definer “T” for non-filed years. If there is a TC 594, consider that year as a filed year.

If...

And...

Then...

A. Alleged has not filed any years listed above,

Allegation is related to unreported income,

Follow Non-Filer criteria research the rest of this IRM section for the non-filed years ≡ ≡ ≡ ≡ ≡ ≡.

B. Alleged has not filed any years listed above,

Allegation is not related to unreported income (e.g., dependents, credits),

Route to retention.

C. Alleged has filed all years,

Allegation is related to unreported income,

Proceed to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam.

D. Alleged has filed all years,

Allegation is not related to unreported income,

Route to retention if no other BOD criteria exists.

If the alleged has not filed a return for tax years ≡ ≡ ≡ ≡ ≡ ≡ ≡ continue to the “If And Then” table below.

If...

And...

Then...

A. Taxpayer is deceased,

Route to retention.

B. Tax period in question is not for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡,

Route to retention.

C. Tax period in question is≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡,

IRPTR(J) SFR balance due for ≡ ≡ ≡ ≡ ≡ is less than≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or IRPTR(J) is unavailable,

Route to retention.

D. Non filed tax year is≡ ≡ ≡ ≡ ≡ ≡,

IRPTR(J) SFR balance due for ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Once ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ further research on the other years is not needed.

Route to SB/SE Campus BOD 1A.

TS Campus Examination Operations supports administration of tax law by selecting returns to audit. The primary goal is to promote the highest degree of voluntary compliance on the part of the taxpayers.

When the year is specified, Dependents with Earned Income Tax Credit (EITC) criteria only applies to the current processing tax year or the immediate prior year. If the allegation does not list a tax year, consideration should only be made to the current processing tax year. If the tax year listed is not the current processing tax year or the immediate prior tax year (when specifically addressed in the referral), review the allegation to determine if other BOD criteria exists.

Conduct an initial review for the selected referrals.

Research IDRS using command code (CC) IMFOL with definer “T” to verify that the tax year has a posted, unreversed, TC 764 and/or TC 768, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

If there is a posted, unreversed, TC 764 and/or TC 768, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ continue processing as TS Campus Exam criteria.

For referrals that do not meet TS criteria, refer to IRM 3.28.2.5.1, Dependent without Earned Income Tax Credit (EITC) for Current Processing Tax Year and the Prior Tax Year, to determine if the allegation meets SB/SE Campus Exam criteria. Referrals should be routed directly to the BOD by following the guidance in the Screening Criteria in the “If Then” table below.

If it...

Then route to...

A. Meets BOD criteria,

Supervisory Tax Specialist Stop 819 310 Lowell St. Andover, MA 01810 Attn: Classification Manager (TS Exam)

B. Does not meet BOD criteria,

Retention if no other BOD criteria exists.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Research CC IMFOL or BMFOL with definer “I” and CC INOLE with definer “S.”

If an -L freeze exists for any year, print CC AMDIS with definer “A,” attach the AMDISA print to the front of the referral, remove the referral from the sort, and forward it to the primary business code (PBC) on the AMDISA print using the PBC chart in paragraph 6 below.

If the taxpayer account is not established on INOLES, check if the referral can be sorted to SB/SE Campus Exam (BOD 1a) IRM 3.28.2.5.2, Non-Filer Criteria, before continuing the sort.

If the allegation is failure to file an individual or business income tax return (Form 1040, Form 1065, Form 1120, Form 1120-S), research CC IMFOL or BMFOL with definer “I” for the tax year shown in the allegation to determine if a tax return was filed.

If a return is filed and there are no specific allegations of under-reported income, the allegation is invalid. Route to retention.

If a specific tax year is not listed in the referral, determine if the alleged has filed for ≡ ≡ ≡ ≡. If a return is filed and there are no specific allegations of under-reported income, the allegation is invalid. Route to retention.

If a return is filed, research IMFOL(E) and BMFOL(E) to determine the fiscal year month of the taxpayer. Review the return on RTVUE, BRTVU, TRDBV or Modernized e-file (MeF) to determine if the allegations made in the referral are clearly invalid. If the allegation is clearly invalid, route to retention.

If the allegation says that the taxpayer did not report a business run under the name of XYZ Landscaping and the Form 1040 reflects a Schedule C for XYZ Landscaping, then the allegation is clearly invalid.

If the allegation says that a landlord received $1,000 per month for 123 Main Street and didn’t report the income, but the landlord’s Form 1040 Schedule E reflects $12,000 gross rent for 123 Main Street, then the allegation is clearly invalid.

If the referral is not removed from the sort, or routed to retention based on the criteria above, continue to the “If Then” table below for further sorting criteria. If no other criteria exists for the issue, go to paragraph 6 to determine routing.

If...

Then...

A. Alleged unreported amount in referral is below the threshold outlined in paragraph 1 above,

Route to retention if no other BOD criteria exists.

B. IMFOLI reflects -L freeze for any year or taxpayer account is not established on INOLES,

Following instructions in paragraph 2 above.

C. Filed return shows allegations made in the referral are clearly invalid (see paragraphs 3 and 4 above),

Route to retention if no other BOD criteria exists.

D. Overreported or inappropriate farm or business expenses,

Route to retention if no other BOD criteria exists.

E. Inappropriate dependents of filing status,

Route to retention if no other BOD criteria exists.

F. Unreported share of Partnership or S-Corporation income by the partner/shareholder,

Partnership and S-Corporation income is reported on Sch E. Research IRPTR for K-1 filings that match the allegation and compare to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

G. Business income (including self- employed individuals or, independent contractors) May include reference, to income payments being received by the business in cash, (off the books, under the table, or via bartering),

For allegations against a business not reporting income, compare allegation to filed return (BMF return or IMF Sch C). If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing. For allegations against a business paying employees improperly, not withholding payroll taxes, or not filing W-2s or Forms 1099 go to IRM 3.28.2.10.1, Issue Identification Employment Tax.

H. Trust or Trustee Issues,

Trusts typically file Form 1041. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing,

I. Capital Gain (insider trading),

Capital Gains are typically reported on Sch D. Compare the allegation to the filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

J. Employee Income,

For allegations against an employee not reporting income, research IRPTR for W-2s or Form 1099s that match the allegation and compare them to the filed return. (W-2 income is reported as wages on page 1 of Form 1040. Form 1099 income is typically reported on Sch C.) If the allegation is clearly invalid, route it to retention. Otherwise, go to paragraph 6 to determine routing. For allegations against a business paying employees improperly, not withholding payroll taxes, or not filing W-2s or Forms 1099 go to IRM 3.28.2.10.1, Issue Identification Employment Tax.

K. Farm Income,

Farms are typically reported on Schedule F. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

L. Lease/Rental Income,

Rents are reported on Schedule E. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

If the referral is not removed from the sort or routed to retention based on criteria above, use CC INOLE with definer “S” to determine the state where the taxpayer lives.

Determine the primary business code (PBC) that corresponds to the taxpayer’s state using the chart below.

California taxpayers are sorted by state and zip code.

Write the PBC on the referral.

Route to the BOD using the PBC table below.

If the taxpayer account has not been established on INOLES, use the address on the referral to determine the PBC

If the address is a foreign address, route to LB&I.

If a PBC is different to those listed in the PBC chart below, elevate to P&A to elevate to HQ.

AREA NAME

PBC

STATES

Route to

North Atlantic

201

CT, MA, ME, NH, NJ, NY, RI, VT

Information Referral Coordinator Stop 41175 15 New Sudbury St. Boston, MA 02203

Central

202

DC, DE, IN, KY, MD, OH, PA, TN, VA, WV

Information Referral Coordinator MDP 43, Room 185 801 Broadway Nashville, TN 37203

South Atlantic

203

FL, GA, NC, SC, Puerto Rico, U.S. Virgin Islands

Information Referral Coordinator Stop 4010, Room 230 7850 SW 6th Court Plantation, FL 33324

Midwest

204

IA, IL, KS, MI, MN, MO, ND, NE, SD, WI

Information Referral Coordinator Stop 4032 STP, Suite 900 A 30 E 7th St. ST. Paul, MN 55101

Gulf States

205

AL, AR, LA, MS, OK, TX

Information Referral Coordinator Stop 4031 HOU 1919 Smith St. Houston, TX 77002

Western

206

AK, CO, ID, MT, NV, OR, UT, WA, WY, CA’ CA zip codes 94000-96199 and 93620, 93623, 93635, 93661, 93665 (default PBC when CA zip code is not available or undeterminable)

Information Referral Coordinator STE. 940 S. 1301 Clay St. Oakland, CA 94612

Southwest

207

AZ, HI, NM, CA CA zip codes 90000-93999 and 95004, 95012, 95023, 95024, 95039, 95043, 95045, 95075 and 96107

Information Referral Coordinator MS 4060 300 North Los Angeles St. Los Angeles, CA 90012-3308

IRS Criminal Investigation (CI) supports administration of tax law by investigating high impact tax fraud and other financial, fraud and referring these investigations to the United States Attorney’s Office (USAO) for prosecution. These prosecuted financial crimes include, but are not limited to:

Employment tax cases

Schemes involving identity theft

Abusive return preparer schemes

Narcotics and money laundering

Prosecuted Financial Crimes accepts allegations of domestic and international unreported income, due to intentional unlawful actions affecting a considerable number of taxpayers, embezzlement or foreign tax, etc.

All (-Z) Freeze accounts are referred to CI. There may also be a TC 914 or TC 916 on the module.

If the allegation of unreported income on Form 3949-A is verified through IDRS research for the following conditions below, accept the sort as CI Financial Crimes:

Fraud Rings or Conspiracy (2 or more people acting together)

Organized Crime

Refund Schemes involving multiple taxpayers (may include false/altered documents such as Form W-2 or Form 1099 series)

Abusive transactions or allegations of helping US persons to hide assets overseas, or US persons alleged to be involved in criminal activity overseas irrespective of dollar amounts or years involved.

Indication of contact with CI but (-Z) freeze is not on master file account.

If the conditions above are not met, remove the referral from the sort.

Use the following “If And Then” table to determine the correct sort.

If ...

And ...

Then ...

A. Allegation includes non-wage unreported income

cash sales, realtor or other commissions,

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

The criteria is met. Continue with routing to CI Financial Crimes.

B. Allegation includes non-wages unreported income

cash sales, realtor or other commissions,

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Remove from sort.

C. Allegation includes embezzlement,

Referral has no mention of prosecution,

The criteria is met. Continue with routing to CI Financial Crimes.

D. Allegation includes embezzlement,

Referral has a mention of prosecution,

Do not change sort number, instead sort using SB/SE Field Exam criteria and PBC Listing table, refer to IRM 3.28.2.7. Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4).

E. Unreported wage income,

Remove from sort. IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4).

F. Domestic and/or international allegations,

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

The criteria is met. Continue with routing to CI Financial Crimes.

G. Foreign Tax Allegation to be promoting offshore,

Foreign banks

Financial advisors

Attorneys

Accountants/bankers

Accept as CI Financial Crimes sort.

H. ID Theft listings,

List of victims

List of TINS

Multi-years on and has direct tax implications.

Includes a Jurat on the signature line for supporting that purpose and fact

The criteria is met. Continue with routing to CI Financial Crimes.

I. Referrals requiring coordination,

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Badges of fraud

Current/Former employee

Attorney/Client privilege

Identity theft or refund schemes related to a substantial number of taxpayers

The criteria is met. Continue with routing to CI Financial Crimes.

If ...

Then route to...

A. Meets BOD criteria,

IRS-Criminal Investigation - Data Processing Center Form 3949-A Team 7940 Kentucky Drive Florence, KY 41402

B. Does not meet BOD criteria,

Route to Retention if no other BOD criteria exists.

Review the allegation for reference to false Form W-2 allegedly created or altered by the filer to generate a fraudulent refund.

Review the module for fraudulent income documents involving one individual.

If the allegation involves multiple individuals remove from sort and refer to IRM 3.28.2.8.1, Unreported Income Criteria.

If the allegation is substantiated by research continue with sort.

If...

Then route to...

A. Meets BOD criteria

RICS/RIVO Stop 862L 310 Lowell St. Andover, MA 01810 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

B. Does not meet BOD criteria

Retention if no other BOD criteria exists.

Specialty Examination includes the Bank Secrecy Act, excise, employment, estate and gift taxes.

The submissions may have the following description or issue related to specialty tax:

Employment Tax Form 1099 series

Estate Form 706, U.S. Estate Tax Return and Gift Tax Form 709, United States Gift Tax Return

The determination should not be based solely upon seeing the following words: estate, decedent, death, died, trust, will, testamentary, executor, administrator, beneficiary, heir.

Excise Tax Form 720, Quarterly Federal Excise Tax Return

If the allegation relates to failure to file W-2s, research filings on CC PMFOL with definer “S”. If the “W-2” row reflects a number other than “00” in the “Documents” column, the allegation is invalid. Route to retention.

If the allegation relates to failure to file Forms 1099, use CC PMFOL with definer “S”. If either the “MISC” or “NEC” rows reflect a number other than “00” in the “Documents” column, the allegation is invalid. Route to retention.

If the allegation is not routed to retention based on the criteria above, continue to the “If And Then” table below.

If...

And...

Then route to...

A. Allegations are against a person or business not reporting income

Refer to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4).

B. There are multiple issues that impact SB/SE Field Exam (BOD 4) and Specialty Tax (BOD 7)

Refer to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4).

C. Business is paying employees with cash, 'under the table', or 'off the books'

7940 Kentucky Drive Mail Stop 5702T Florence, KY 41042

D. Business is not issuing a W-2, or issuing an inaccurate W-2,

PMFOLS “W-2” row reflects “00” in the “Documents” column,

7940 Kentucky Drive Mail Stop 5702T Florence, KY 41042

E. Business is not issuing a Form 1099 or issuing an inaccurate Form 1099,

PMFOLS “MISC” AND “NEC” rows reflect “00” in the “Documents” column

7940 Kentucky Drive Mail Stop 5702T Florence, KY 41042

F. Business is failing to properly classify a worker as an employee or self-employed/independent contractor (issuance of W-2 versus Form 1099),

7940 Kentucky Drive Mail Stop 5702T Florence, KY 41042

G. Employment tax issue related to a city, county, state, or federal government or employee,

7940 Kentucky Drive Mail Stop 5702T Florence, KY 41042

H. Any other issue,

Route to retention if no other BOD criteria exists.

Estate tax referrals

Identify the alleged underreported amount from the referral. If the amount is less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, route to retention.

If the allegation is failure to file an estate tax return (Form 706), research filings on CC BMFOL with definer “I.” If an MFT 52 exists for the tax year shown in the allegation, the allegation is invalid. Route to retention.

Gift tax referrals

Identify the alleged underreported amount from the referral. If the amount is less than ≡ ≡ ≡ ≡, route to retention.

If the allegation is unreported gifts or failure to file a gift tax return (e.g., money loaned but not repaid/later claimed to be a gift, assets transferred without payment), research filings on CC IMFOL and/or BMFOL with definer “I”. If an MFT 51 exists for the tax year shown in the allegation, the allegation is invalid. Route to retention.

If the allegation is not routed to retention based on the criteria above, continue to the “If And Then” table below.

If issue is ...

And...

Then route to...

A. Failure to file an estate tax return,

Alleged under-reported amount ≡ ≡ ≡ ≡ ≡ ≡ or greater AND MFT 52 does not exist on BMFOLI,

7940 Kentucky Drive Mail Stop 8307 Florence, KY 41042 Attn: WSD

B. Under-reported value of an estate (e.g., property stolen from a deceased person, deceased person’s assets transferred without permission, improper estate executor/administrator behavior),

Alleged under-reported amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or greater,

7940 Kentucky Drive Mail Stop 8307 Florence, KY 41042 Attn: WSD

C. Unreported gifts/Failure to file a gift tax return (e.g., money loaned but not repaid/later claimed to be a gift, assets transferred without payment),

Alleged under-reported amount ≡ ≡ ≡ ≡ or greater AND MFT 51 does not exist on BMFOLI,

7940 Kentucky Drive Mail Stop 8307 Florence, KY 41042 Attn: WSD

D. Failure to file or improperly filed deceased taxpayer’s final income tax return (Form 1040 or Form 1041),

Small Business Self-Employed (SB/SE) Field Exam.

E. Failure to receive refund on deceased taxpayer’s final tax return,

Retention as a non-tax issue.

F. Any other issue,

Retention if no other BOD criteria exists.

Excise taxes are taxes paid on the manufacture, sale or use of certain supplies or services. To identify if the issue is an excise tax issue, All the following conditions must be met:

Tax payer must have a cross reference EIN on INOLES

When researching EIN, there is a filing requirement for Form 720 on INOLES

When researching EIN there is a MFT 03 on BMFOLI

If all 3 conditions do not exist, this is not an excise tax issue remove from sort.

Fuel Taxes

Environmental Taxes (e.g. Ozone Depleting Chemicals, Coal)

Communications and Air Transportation

Manufacturers Taxes (e.g. Bows & Arrows; Coal, Tires, Gas Guzzlers and Vaccines)

Retail Tax on Heavy Trucks, Trailers and Tractors

Heavy Vehicle Use Taxes

Ship Passenger Tax

Obligations Not in Registered form Foreign Insurance Taxes

Obligations Not in Registered form (e.g. Casualty Insurance, Indemnity Bonds, Reinsurance)

Indoor Tanning Services

Bookie Business/Bookmaking, Wagering

If the allegation is not routed to retention based on the criteria above, continue to the “If Then” table below.

If issue is...

Then route to...

A. Any of the issues in paragraph (1),

7940 Kentucky Drive Mail Stop 5701G Florence, KY 41042 Attn: WSD

B. Any other issue,

Retention if no other BOD criteria exists.

Collection Policy provides guidance on collection processes that are common to large groups of taxpayers with similar characteristics. Collection Policy develop, design and deliver collection program policies, strategies and objectives.

Allegations containing issues of non-filing, owing, lien, levy and/or unreported income should be reviewed for collection activity. The driving factor for Collection Policy is a taxpayer delinquent account (TDA) with an unexpired collection statute expiration date (CSED). The content of the referral should show assets are available and the taxpayer account must show an outstanding liability regardless of the tax year listed.

Collection activities would be filing liens or issuing levies. Collection assignments are identified by freeze code “T-” or the Collection Status codes 22, 24, 26 or 71.

Use the following IDRS CC to determine collection activity or identify a Notice of Federal Tax Lien (NFTL):

CC SUMRY - Will have the word “lien” if a lien has been filed on a module.

CC TXMOD “A”, CC IMFOL “T” or CC BMFOL “T” - Will have a posted TC 582 to show a NFTL has been filed.

CC TXMOD “A”, CC IMFOL “T” or CC BMFOL “T” - Will also have a TC 971 AC 069 to show a final notice has been issued and Collection is planning to issue levies to aid in reducing the tax liability.

Below is an ”If And Then” table detailing the routing process for the different status codes.

If ...

And ...

Then ...

A. Master File Status is 72,

Transaction code 520 with closing codes 60 - 67, 83, 85 - 89 is present, the case is Bankruptcy related

Notate MFS 72 bankruptcy on the top right corner of the referral

B. Master File Status is 72,

Transaction code 520 with closing code 70 - 82, 84 is present. The case is related to Appeals

Notate MFS 72 appeals on the top right corner of the referral

C. Master File Status is 71 or has an unreversed transaction code 480 (OIC has been received),

-Y Freeze is set

Notate MFS 71 on the top right corner of the referral

D. Master File Status is 24 or 26,

Referral alleges the taxpayer has assets available and the taxpayer’s account shows an outstanding liability

Notate MFS 24/26 on the top right corner of the referral

E. Master File Status is 22,

Referral alleges the taxpayer has assets available and the taxpayer’s account must show an outstanding liability

Notate MFS 22 on the top right corner of the referral

F. Master File Status not listed above,

Do not route to Collection Policy. Research for other criteria met. If no other criteria is found, route to retention

If the allegation issue is about outstanding liabilities, non-filer, or unreported income, etc. and collection activity is not found during IDRS research, remove from sort and make sure the case is routed to correct BOD per IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam (BOD 4).

If the allegation is not routed to retention based on the criteria above, continue to the “If Then” table below.

If...

Then route to...

A. Meets BOD criteria,

Internal Revenue Service STE 100 130 South Elmwood Ave. Buffalo, NY 14202-2464 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

B. Does not meet BOD criteria,

Retention if no other BOD criteria exists.

Large Business and International (LB&I) serves corporations, sub-chapter S corporations, and partnerships with ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Also, LB&I through the Withholding Exchange International Individual Compliance (WEIIC) Division, has responsibility for the following taxpayers:

U.S. citizens living or, working abroad or in a U.S. Territory.

U.S. citizens or resident aliens who hold income producing assets in a foreign country or claim the foreign earned income exclusion or foreign tax credit.

Permanent residents and non-resident aliens who have a U.S. filing requirement.

Referrals mentioning offshore, overseas, a foreign country, or a U.S. Citizen living abroad are Withholding Exchange International Individual Compliance (WEIIC) issues. Remove the referral from the sort to route. For proper routing refer to IRM 3.28.2.14, Quick Reference Entity Clerical Routing Guide.

Large business acceptance criteria for Information Referrals:

Must be a corporate or partnership return referral issue.

Must be BOD code specific to Large Business "LM."

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Locate the EIN on the referral. If the EIN is not present, research IDRS using CC NAMEE to find the business.

Determine the filing requirements using CC INOLES. If the filing requirements are only for Employment Taxes, Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, and/or for Form 94X, Employer’s Quarterly Federal Tax Return, research the cross reference TINs to locate the parent EIN or to determine if the business files a Schedule C.

Cross reference TINs can be found using CC INOLEX, CC NAMEE or through other research tools. Document the EIN with the filing requirements when applicable.

If...

Then...

A. Research reveals the business is a Schedule C business,

Refer to IRM 3.28.2.7, Issue Identification Small Business-Self Employed (SB/SE) Field Exam, for processing instructions.

B. Research reveals the business relates to Employment Tax or the issue on Form 3949-A relates to an incorrect for W-2, 1099 and/or Form 94X,

Refer to IRM 3.28.2.10.1, Issue Identification Employment Tax.

C. Research reveals the filing requirements are for a corporation or partnership, the referral allegation is related to corporation or partnership issues, the BOD Code is "LM" and the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡,

Refer to Large Business.

D. The Large Business criteria above is not met, review the allegation to determine no other BOD criteria exists,

If no other criteria is met, route to retention.

If the allegation is not routed to retention based on the criteria above, continue to the “If Then” table below.

If

Then Route to

16a. Large Business & International

Offshore

Overseas

Foreign country

U.S. Citizen living abroad

LB&I: ADCC: Compliance Planning & Analytics Individual International Compliance (IIC) Planning & Workload Delivery Stop 2-H08-200 2970 Market St. Philadelphia, PA 19104 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

16b. Large Business & International (BOD LM) Business or Corporation Sub-chapter S Corporations Partnerships

LB&I Information Referral Analyst Stop 4912 1973 N. Rulon White Blvd. Ogden, UT 84404

Does not meet BOD criteria

Retention if no other BOD criteria exists.

The Return Preparer Office (RPO) was created in 2010 to oversee registration and suitability of federal tax return preparers. The mission is to improve taxpayer compliance by providing comprehensive oversight and support of tax professionals.

Complaints about a tax return preparer should be submitted on Form 14157, Return Preparer Complaint, but may be submitted on Form 3949-A. If submitted on a Form 3949-A, to be considered a complaint about a tax return preparer, the allegation must be related to return preparation or the preparer’s tax return business.

Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, is for allegations against the preparer and requesting victim assistance to correct their tax data. Remove the Information Referral from the sort when Form 14157-A is attached with any other forms. Route the case back to clerical. Do not send submissions to RPO when Form 14157-A is attached.

The allegation must be about the preparer’s business. The following are examples accepted by RPO:

Allegations against tax preparer altering tax return data.

Allegations of incorrect or egregious return preparation.

Allegations the preparer was not authorized to file tax return(s).

Allegations the preparer misdirected all or a part of the refund due.

RPO does not accept the following types of cases. These examples are included but not limited to:

Unprofessional language, professionalism, or refusing to prepare or file a tax return.

Disagreement over fees charged or believe fees were too high.

Preparer receiving payments in cash.

Preparer’s lifestyle is extreme, beyond his ability, or appears not to be reporting all income.

Preparer who clearly is NOT in the profession of preparing returns.

Research IDRS to obtain the EIN/TIN and notate it on the Form 3949-A. If the EIN/TIN is not included indicate it on the submission.

Follow the “If Route to “ table bellow for routing.

If

Route to

A. Return Preparer Misconduct (RPM) without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund) (BOD 17),

Return Preparer Office (RPO) - IRS Stop 421-D 401 W. Peachtree St. NW Atlanta, GA 30308

B. Return Preparer Misconduct (RPM) with or without Form 14157-A attached and the SSN owner is seeking victim assistance (adjustment to their account or a refund) making a complaint about a tax return prepare (BOD 18),

SP ICT, Ogden Mail Stop 6552

X out literal Form 3949-A and write in Form 14157-A RPM.

C. Does not meet BOD criteria,

Retention if no other BOD criteria exists.

Entity clerical staff receive the completed referrals from the Tax Examiners.

Clerical staff will route the completed referrals to the correct BODs a minimum of once a week following the table below.

If clerical identifies anything unclear during the routing process, elevate it to the manager or lead.

The Information Referral points of contact (POC) will notify Submission Processing of any changes to the routing criteria, mailing addresses, or designated points of contact.

The SP HQ Analyst must keep a current list of Information Referral points of contact and ensure the IRM has the correct address for routing referrals.

BOD

Route to

1 a and 1 b - SB/SE Campus Exam

Internal Revenue Service CWI Analyst - MS 6640 1973 N. Rulon White Blvd. Ogden, UT 84404

3 - TS Classification - TS Campus Exam

Supervisory Tax Specialist Stop 819 310 Lowell St. Andover, MA 01810 Attn: Classification Manager (TS Exam)

4 - SB/SE Field Exam

Refer to IRM 3.28.2.7(5), for PBC listing.

5 - CI Financial Crimes

IRS-CI 1111 Constitution Ave Room 2516 Washington, DC 20224 Attn: F3949-A Coordinator (SE:CI:GO:FC)

6 - RICS/RIVO

RICS/RIVO Stop 862L 310 Lowell Street Andover, MA 01810≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

7 - Estate and Gift Tax

7940 Kentucky Drive Mail Stop 8307 Florence, KY 41042 Attn: WSD

7 - Employment Tax Issues

7940 Kentucky Drive Mail Stop 5702T Florence, KY 41042

7 - Excise Tax Issues

7940 Kentucky Drive Mail Stop 5701G Florence, KY 41042 Attn: WSD

8 - Award Request

Whistleblower Office - IRS Initial Claim Evaluation Team Stop 4110 1973 N Rulon White Blvd. Ogden, UT 84404

9 - Tax Exempt/ Government Entities (TE/GE) (EO)

TE/GE/EO Group 7999 Stop 4910 DAL 1100 Commerce St. Dallas, TX 75242 Attn: Classification

10 - Tax Exempt/ Government Entities (TE/GE) (EP)

TE/GE/EP - IRS EP Classification 1100 Commerce St. Stop 4910 DALDallas, TX 75242 Attn: EP: Group 7693

11 - Tax Exempt/ Government Entities (TE/GE) - (TEB), (TE/GE), (FSLG)

TE/GE/TEB - IRS Stop 4910 DAL 1100 Commerce St. Dallas, TX 75242 Attn: Referrals Group Manager Attn: TEB: Group 7212 Attn: ITG: Group 7289 Attn: FSL: Group 7241

12 - Identity Theft IDT (Tax Related) IDT 1

SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT 84404

13 - Identity Theft (IDT) IDT 4

SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT 84404

14 - BMF Identity Theft

CAMC AM/EINStop 532G

15 - Live Returns

Route to batching (M/S 6052)

16a - Large Business and International

LB&I: ADCC: Compliance Planning & Analytics Individual International Compliance (IIC) Planning & Workload Delivery Stop 2-H08-200 2970 Market St. Philadelphia, PA 19104≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

16b - Large Business and International (BOD LM)

LB&I Information Referral Analyst Stop 4912 1973 N. Rulon White Blvd. Ogden, UT 84404

17 - Return Preparer Misconduct - without Form 14157 attached and the SSN owner is not seeking victim assistance. (adjustment to their account or a refund)

Return Preparer Office (RPO) - IRS Stop 421- D 401 W. Peachtree St. NW Atlanta, GA 30308

18 - Return Preparer Misconduct

SP ICT, Ogden Mail Stop 6552

19 - Phishing

Internal Revenue Service Fredericksburg Relo 1320 Central Park Blvd. Fredericksburg, VA 22401 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡Associate Director

20 - Missing/ Lost/Stolen Refund

Route to ICT to be scanned as TPRQ.

21 - Physical Items

IRS Tape Library 1250 Murall Drive Kearneysville, WV 25430

22 - Collection Policy Issues

Internal Revenue Service STE 100 130 South Elmwood Ave. Buffalo, NY 14202-2464 Attn: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

23 - Form 3949

Refer to IRM 3.28.2.7(5), for PBC routing.

24 - IRS Employee Misconduct, Threats, Impersonation

TIGTA P.O. Box 589 Ben Franklin Station Washington, DC 20044-0589

25 - National Security, Counter Terrorism and Terrorism

Internal Revenue Service-Criminal Investigation (IRS-CI) Center 1111 Constitution Ave, NW Room 2535/2537 (SE:CI:GO:MO:N2S2) Washington, DC 20224 Attn: Senior Analyst, National JTTF Coordinator

26 - Debit Cards

Internal Revenue Service Attn: RIVO External Lead Manager 333 W Pershing Rd., Stop 7777 Kansas City, MO 64108

27 - Innocent Spouse

Small Business-Self Employed Cincinnati Centralized Innocent Spouse Operations (CCISO) Stop 840-F 7940 Kentucky Dr Florence, KY 41042

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