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.
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 This material supersedes IRM 25.1.11, dated December 27, 2011. Audience Campus Collection Employees Effective Date. 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 (1) This transmits revised IRM 25.1.12, Fraud Handbook, Bank Secrecy Act (BSA) Willfulness Referral Procedures.
Material Changes (1) IRM 25.1.12.1(1) - Updated purpose of this section of the Fraud Handbook. (2) IRM 25.1.12.1(3) - Deleted outdated guidance on civil penalty coordination with Criminal Investigation (CI). (3) IRM 25.1.12.2(3) - Updated item numbers to correspond with revised Form 13639. (4) IRM 25.1.12.3(1) - Added note to clarify how Form 13639 will be transmitted. (5) IRM 25.1.12.3(2) - Updated item numbers to correspond with revised Form 13639. (6) IRM 25.1.12.3(3) - Updated item numbers to correspond with revised Form 13639. (7) IRM 25.1.12.4(1) - Updated cross referenced IRM cites. (8) IRM 25.1.12.4(2) - Updated cross referenced IRM cites. (9) IRM 25.1.12.4(3) - Updated when examiner should not secure delinquent Form 8300 returns and corrected cross referenced IRM cites.
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). 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. 25.1.9.3.2 (09-30-2011) Civil Fraud.
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. 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. (3) 25.1.5.2(3) - Clarified that the Form 4665, Report Transmittal should be labeled "Pre-Prosecution Report" to agree with IRM 25.1.4.3.9. (4) 25.1.5.3(2) a) - Corrected cross reference to IRM cite.
Effect on Other Documents This IRM supersedes IRM 25.1.5 dated January 15, 2010. Audience Criminal Investigation (CI), Large Business & International (LB&I), Small Business/Self-Employed (SB/SE), Tax Exempt/Government Entities (TE/GE), and Wage & Investment (W&I) Effective Date.