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4.2.4 
Employee Conduct and Responsibilities

4.2.4.1 
(10-01-2003)
Conduct of the Examiner in Criminal Tax Cases

  1. During a criminal tax case, it is important that examiners exercise
    care and good judgement in all dealings with the person under investigation
    as well as with his/her representatives.

  2. Alleged improper conduct on the part of the examiner has been used as
    part of the defense strategy in an number of criminal tax evasion cases. At
    times this may be an attempt for the defense counsel to divert attention from
    the main issues involved.

  3. Every examiner must exercise care so that there is no factual basis
    for this type of defense strategy. Examples of situations or conduct to be
    avoided:

    1. Those which result in the examiner becoming obligated to the person under
      investigation;

    2. Statements or questions that can be construed as offers of immunity or
      attempts to settle the civil liabilities of a pending criminal case;

    3. Expressions of personal views regarding the merits of the case;

    4. Advising and counseling the person under investigation of possible defenses
      to a prosecution of the alleged crime;

    5. Remarks or acts that are open to possible misinterpretation;

    6. Irregular arrangements for the examination of the taxpayers books and
      records; and

    7. Leading the person under investigation to believe that prosecution is
      not contemplated.

4.2.4.2 
(10-01-2003)
Responsibilities of Examiners

  1. The examiner has several responsibilities during the course of an examination.
    These responsibilities include but are not limited to providing the examiners
    contact information; assistance to Chief Counsel; reporting bribery attempts;
    and security issues.

4.2.4.2.1 
(10-01-2003)
Use of Examiner Credentials

  1. At the time initial contact is made with the taxpayer, the examiner
    will in every instance provide the taxpayer or Power of Attorney with the
    examiners contact information:

    • Name

    • Telephone number

    • Employee ID Number (Badge Number)

  2. Pocket commissions are used to present proof of the examiners authority
    in the performance of his/her official duties. The pocket commission is primarily
    intended to identify Service personnel to the public when dealing with tax
    matters. They will not be issued to employees to identify themselves for transaction
    of routine business. See IRM 1.16.4.

  3. Form 2246, Field Contact Card, may be used to provide a taxpayer or
    third party with the name of an official to contact regarding an internal
    revenue matter. The card is restricted to use by holders of a pocket commission;
    i. e. Internal Revenue Agent, Tax Compliance Officer, Tax Auditor and Revenue
    Officer. The name, title, office location, and telephone number of the examiner
    is manually entered on the card.

4.2.4.2.2 
(10-01-2003)
Assistance to Chief Counsel

  1. When examiners are needed to assist Area Counsel or the Office of the
    United States Attorney, the Area Director will honor requests and assign an
    examiner to provide the services needed in the litigation of cases.

  2. Examiners will not discuss the merits of the case with the taxpayer
    or his/her attorney when consulting with them or examining pertinent books
    and records.

  3. Every effort will be made to comply with a request by the date specified.
    If is not possible to comply with the request for assistance, the party who
    initiated the request will be notified.

4.2.4.2.3 
(10-01-2003)
Reporting Bribery Attempts

  1. The Treasury Inspector General for Tax Administration (TIGTA) is primarily
    responsible for investigating all attempted bribery cases.

  2. Attempted bribery is an offer to give something of value with the intent
    that the recipient will do something improper, or will fail to do something
    that should be done in discharging the duties of the position. An offer of
    a bribe to Government official or employee is a Federal offense, punishable
    by a substantial term of imprisonment and a fine.

  3. Bribe offers are often made indirectly and subtly, rather than in a
    direct fashion. Attempts to bribe Service employees represent flagrant attacks
    on the integrity of the Service and its employees. Examiners need to be perceptive
    and alert to such overtures and take the following actions when bribery offers
    are received.

    1. Avoid any statement or implication that you will or will not accept the
      bribe.

    2. Attempt to hold the matter in abeyance.

    3. Report the matter immediately to the Inspector General Special Agent.

    4. Avoid any unnecessary discussions of the matter with anyone.

Law Offices of Darrin T. Mish, PA

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