Section 4103 cases—Referrals to Collection Function

See IRM 4.24.9.3., IRC 4103 Case Referrals to Collection Function, for guidance on referring potential IRC 4103 cases to the collection function.

Appropriate notations, such as how the taxpayer designed to avoid reporting and payment of the proper amount of excise tax, must be included in the examination work papers or case file with a copy of the completed referral memorandum. In cases where IRC 4103 does not apply, examiners must annotate the work papers that a referral was considered, but not made, and include the reasons.