Table of Contents
- 25.1
Fraud Handbook
- 25.1.1 Overview/Definitions
- 25.1.2 Recognizing and Developing Fraud
- 25.1.3 Criminal Referrals
- 25.1.4 Joint Investigation
- 25.1.5 Grand Jury Investigations
- 25.1.6 Civil Fraud
- 25.1.7 Failure to File
- 25.1.8 Collection Field Function
- 25.1.9 Tax Exempt and Government Entities (TEGE)
- 25.1.10 LMSB Fraud Procedures
- 25.1.11 Campus Collection Fraud Procedures
- 25.2 Information and Whistleblower Awards
- 25.3 Litigation and Judgments
- 25.4 Employee Protection
- 25.5
Summons Handbook
- 25.5.1 Introduction
- 25.5.2 Preparation
- 25.5.3 Procedures
- 25.5.4 Examination of Books and Witnesses
- 25.5.5 Summons for Taxpayer Records and Testimony
- 25.5.6 Summonses on Third-Party Witnesses
- 25.5.7 Special Procedures for John Doe Summonses
- 25.5.8 Use of Summons Special Applications
- 25.5.9 Fees and Costs for Summoned Witnesses
- 25.5.10 Enforcement of Summons
- 25.5.11 Title 31 Bank Secrecy Act Investigations
- 25.6
Statute Of Limitations
- 25.6.1 Introduction
- 25.6.1 Introduction (Cont. 1)
- 25.6.1 Introduction (Cont. 2)
- 25.6.1 Introduction (Cont. 3)
- 25.6.1 Introduction (Cont. 4)
- 25.6.22 Extension of Assessment Statute of Limitations By Consent
- 25.6.22 Extension of Assessment Statute of Limitations By Consent (Cont. 1)
- 25.6.23 Examination Process - Assessment Statute of Limitations Controls
- 25.6.23 Examination Process - Assessment Statute of Limitations Controls (Cont. 1)
- 25.7 Exempt Organizations Business Master File
- 25.8
OFP Codes
- 25.8.1 OFP Codes Overview
- 25.12 Delinquent Return Refund Hold Program
- 25.14 Integrated Management Planning and Information System (IMPIS)
- 25.15
Relief from Joint and Several Liability
- 25.15.1 Introduction
- 25.15.2 General Procedures/Employees With Taxpayer Contact
- 25.15.3 Technical Provisions of IRC § 6015
- 25.15.3 Technical Provisions of IRC § 6015 (Cont. 1)
- 25.15.5 Relief from Community Property Laws/Community Property States
- 25.15.6 Field Examination Procedures
- 25.15.7 Compliance Campus Functions
- 25.15.7 Compliance Campus Functions (Cont. 1)
- 25.15.7 Compliance Campus Functions (Cont. 2)
- 25.15.8 Field Office Collection Procedures
- 25.15.9 Account Processing of Requests for Relief from Joint and Several Liability
- 25.15.10 Review of All Cases with Relief from Joint and Several Liability Issue
- 25.15.11 Taxpayer Advocate Service Contacts and Processing of Innocent Spouse Cases
- 25.15.12 Appeals Procedures
- 25.15.12 Appeals Procedures (Cont. 1)
- 25.15.14 Innocent Spouse Tracking System Inventory Validation Instructions
- 25.15.14 Innocent Spouse Tracking System Inventory Validation Instructions (Cont. 1)
- 25.15.15 Mirror Modules for Requests for Relief from Joint and Several Liability
- 25.15.16 Telephone Contacts
- 25.15.17 Reconsiderations
- 25.16
Disaster Assistance and Emergency Relief
- 25.16.1 Program Guidelines
- 25.16.1 Program Guidelines (Cont. 1)
- 25.18 Community Property
- 25.19
Health Coverage Tax Credit (HCTC)
- 25.19.1 General Information
- 25.19.2 Customer Service
- 25.19.3 Eligibility
- 25.19.4 Registration
- 25.19.5 Payments
- 25.19.6 Additional HCTC Guidelines
- 25.19.7 Systems Operations (SO)
- 25.19.8 Campus Management Operations (CMO)