Criminal Investigation Cases (CID)
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
Verify on IMFOLI and/or ENMOD that the open CI indicators "-Z" or "Z-" are present. If one is present:
Print the IMFOLI or ENMOD screen
Highlight the applicable indicator
Route to the lead
The lead will follow local guidelines for contacting the appropriate CI function.
If CI fails to respond to lead, close case as TC 972/146, ERR
If the indicator is not present, follow general processing procedures
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