Reminder:

When documenting AMS, do not use the term, Illegal Tax Protester (ITP), Fraudulent or similar designation. If you identify any such reference, immediately inform your manager. Terms such as "frivolous argument" or "tax avoidance argument" are acceptable terms to use.

Upon completion of case processing, forward a copy of the correspondence to the Ogden Frivolous Filer Unit.

Prepare Form 3210 and

Use address: Ogden Compliance Campus 1973 N Rulon White Blvd M/S 4450, Attention: Frivolous Return Program Ogden, UT 84404

Note in the remarks section of Form 3210 that the attached is being sent for information purposes.

Forward the original with a fraud indicator check sheet to the Collection Function Fraud Coordinator (CFFC) for review.