part9-49

In support of the overall IRS Mission, Refund
Crimes detects fraudulent returns and prevents issuance of related false refunds.
It supports the mission of Criminal Investigation (CI) field operations relative
to tax administration and related financial crimes, in order to achieve, directly
or indirectly, voluntary compliance with the Internal Revenue laws.

The primary function of the FDC is to identify
and detect refund fraud, prevent the issuance of false refunds, and provide
support for the field offices.

The FDC assists IRS Campus Directors and field
offices in identifying and assembling information on individuals and entities
involved in civil and criminal non-compliance with the Internal Revenue Code
(IRC) and other related statutes.

The FDC is also the focal point at the IRS Campus
for reporting suspicious criminal activity identified by other operating divisions.

Specific FDC responsibilities include:

The Law Enforcement Manual (LEM) provisions of
the Refund Fraud program are found in LEM 9.14, Criminal Investigation Official
Use Only Procedures, Law Enforcement Manual.

There are 10 FDCs servicing 35 CI field offices.

Each FDC is staffed by CI employees managed by
a Resident Agent in Charge (RAC).

A FDC is located at the following IRS Campuses:

Each IRS Campus is structured with at least the
following functions:

Each FDC works closely with the IRS Campus functions.

The Director, Refund Crimes, has line authority
over the FDC.

The RAC will participate in the IRS Campus Councils
to ensure successful FDC program operation.

The RACs responsibilities include:

Reserved

Reserved

The RAC is responsible for the training and orientation
of IRS Campus functional personnel in the recognition and referral of potentially
fraudulent returns.

The RAC will secure a commitment from IRS Campus
management to allow fraud awareness presentations during functional training
sessions or other group meetings conducive to fraud awareness training.

Whenever possible, the RAC should be personally
involved in the training to ensure timeliness, quality, and a high level of
management interest in the fraud referral program.

The RAC will maintain documentation on all fraud
awareness training.

On an annual basis, the RAC should coordinate
with the Special Agents in Charge (SAC) to attend an all-managers meeting
and/or field office group meeting to discuss the following:

Travel expenses related to these meetings will
be paid from FDC travel allocations.

All systems are required to be accredited and
certified per IRM 2.1.10, Information Systems Security, and the Computer Security
Act of 1987.

The Internal Revenue Security Certification program
is the technical evaluation of computer security, requirements, regulations,
and standards used to assist in the accrediting system.

Firearms for RACs are to be secured per IRM 9.10.1,
Investigative Equipment.

Protection of informant information and identity
is required. This protection includes:

Physical security in the IRS Campus must conform
to Protection Point Values (PPV) of IRM 1.16.8.

CI personnel are authorized to control all keys
and combinations within their office per IRM 1.16.8.

Records and property are to be secured per IRM
1.16.8.

Customer Service is responsible for receiving,
screening, and processing all telephonic informant communications.

Any telephonic informant communications received
in the FDC will be redirected to Customer Service at 1–800–829–0433.
However, if the informant is unwilling to call the 1–800 number or be
transferred, the employee must document all of the information provided by
the informant on Form 3949, Information Report Referral. The RAC will forward
Forms 3949 to the Denver LDC. The call sites will forward information items
(Form 3949 and attachments) to the Denver LDC.

All written informant communications received
in the FDC will be forwarded to the Denver LDC for evaluation.

All walk-in informants will be encouraged to go
to the CI field office. However, if the informant is unwilling to go to the
field office, the employee must document all of the information provided by
the informant on Form 3949. The RAC will forward Forms 3949, Information Item,
to the Denver LDC.

All informant information forms will be forwarded
in security envelopes that must be double sealed and labeled confidential.

If the informant indicates he/she wants a reward,
the following actions should be taken:

If a Form 211 is received in the FDC with the
written informant information, the original Form 211 and a copy of the written
information should be forwarded to the Informant Claims Examiner.

The Court Witness Coordinator coordinates the
Court Witness Program for a cross-business unit campus, provides expertise
in the area of judicial processes, and is assigned to the staff of a RAC.
The Court Witness Coordinator is managements representative for cross-unit
coordination among the various Directors at the IRS Campus sites and must
make adjustments to meet the needs of several heads of office within a collaborative
environment.

The court witness represents the Commissioner,
in the Commissioners role as custodian of returns and documents, in trials,
pre-trial proceedings, and other judicial or quasi-judicial proceedings. The
court witness testifies and presents evidence as to all matters within the
scope of the Commissioners custodial responsibility.

Requests for court witnesses by field offices
can be made by memorandum from the SAC to the RAC who will be providing the
court witness.

The RAC will follow the guidelines established
by the IRS Campus Directors relative to requests for court witnesses from
IRS Campus functional areas.

The SAC or his/her representative may telephonically
request a court witness in exigent situations; however, a follow-up memorandum
must be submitted to the RAC within two calendar days.

Field offices will pay for the travel expenses
of a court witness that pertain to criminal investigations, e.g., trials,
grand juries, etc.

Funding for civil trials are to be paid from the
Division Commissioners Office for the area that originated the matter (SB/SE,
W&I, LMSB, or TE/GE). The Planning and Analysis Office (or other office,
if appropriate) will provide the travel codes for the voucher by working with
their Budget Office for funding codes.

The primary purpose of certification is to satisfy
the requirements of the rules of evidence and civil procedure. This is essential
in authenticating a document for admission into evidence.

Certification is accomplished by attaching Form
2866, Certificate of Official Record, with a seal affixed. The court witness
coordinator is responsible for ensuring that the transcript is accurate.

Transcripts and other documents are prepared for
use in court per 28 USC 1733(b), USCS Fed Rules Crim Proc R44 and USCS Fed
Rules Crim Proc R27:

Forms 4338 and 4338–A, IMF Information or
Certified Transcript Request, will be used by CI personnel to request Certified
Transcripts of Accounts. Requests will include but are not limited to:

All requests for transcripts of ADP accounts will
be forwarded to the FDC servicing the field office requesting the transcript.

Each request should cover the specific tax periods.
Only information that is responsive to the request will be certified.

A minimum of four weeks is required to secure
and certify all requested documents.

The court witness coordinator will establish expedited
procedures.