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Judicial Watch • IRS HQ Targeting – PDF 1692

IRS HQ Targeting – PDF 1692

IRS HQ Targeting – PDF 1692

Page 1: IRS HQ Targeting – PDF 1692

Category:IRS Scandal

Number of Pages:18

Date Created:March 28, 2014

Date Uploaded to the Library:May 13, 2014

Tags:acorn, CIA

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Heightened Awareness Issues

What Are The Heightened Awareness Issues 

Definition and Exam

ples Each 

Issue Tracking and Notification 

What Happens When You See One?

What are Heightened Awareness

Emerging Issues 

Coordinated Issues 

Watch For Issues

Your Role 
 Per IRM, Front Line Employee Should Elevate the Following Matters Concerning Their Work: Unusual Issues that Prevent themCom

frompleting Their Work. 
Issues Beyond Their Current Level Training. 
Issues that Require Elevation Accordance with Statute, Revenue Procedure, Field Directive. 

What are TAG Issues 
 Involves Abusive Tax Avoidance Transactions: Abusive Promoters Fake Determination Letters 
Activities are Fraudulent Nature: 
Materially Misrepresented Operations Finances. 
Conducting Activities Contrary Tax Law (e.g. Foreign Conduits). 

Issues Involving Applicants with Potential Terrorist Connections: 
Cases with Direct Hits OFAC 
Substantial Foreign Operations Sanctioned Countries 

Processing Governed IRM 7.20.6 

What Are Emerging Issues? 

 Groups Cases where Established Tax Law Precedent has been Established. 
 Issues Arising fromSignificant Current Events (Doesnt Include Disaster Relief) 
 Issues Arising fromChanges Tax Law 
 Other Significant World Events 

erging Issue Exam
 Tea Party Cases: 
High Profile Applicants 
Relevant Subject Todays Media 
Inconsistent Requests for 501(c)(3) and 501(c)(4). 
Potential for Political/Legislative Activity 
Rulings Could

Emerging Issue Examples
 Pension Trust 501(c )(2): 
Cases Involved the Same Law Firm 
High Dollar Amounts 
Presence Unusual Note

erging Issues ExamContinued 
 Historical Examples: 
Foreclosure Assistance 
Carbon Credits 
Pension Protection Act 
Credit Counseling 
Partnership/Tax Credits 
Hedge Funds 

What Are Coordinated Processing
Cases with Issues Organized for Uniform

Involves Multiple Cases 

 Existing Precedent Guidance Does 

Coordinated Exam

 Break-up Large Group Ruling Where Subordinates are Seeking Individual Exemption. 
 Multiple Entities Related Through Com
plex Business Structure (e.g. Housing and Managempanies) 
ent Com

 Current Specialized Inventories 

What Watch For Issue?

Watch For Issues: 
Typically Applications Not Yet Received

Issues are the Result Significant Changes Tax Law 

Issues are the Result Significant World Events 

Special Handling Required when Applications are Received 

Watch For Examples

Watch For Examples Continued 

Successors Acorn 

Electronic Medical Records 

 Regional Health Information Organizations 
 Organizations Formed Result Controversy----Arizona
igration Law 
 Other World Events that Could Result Influx Applications 

Tracking and Notification

Combined Excel Workbook 
 Will Include Tabs for TAG, TAG Historical, Emerging Issues, Coordinated, and Watch For 
Tabs Will Include the Various Issues, Descriptions, and Guidance. 

 Designated Coordinator Will Maintain the Workbook and Dissem

inate Alerts One
 Standard E-Mail.
 Mailbox: *TE/GE-EO-Determinations Questions 

When You Spot Heightened
 Awareness Issues
 TAG Issue, follow IRM 7.20.6. 
 Emerging Issue Coordinated Processing Case, Com
plete the Required Referral Formit your 
and Subm
 Watch For Issue Cases are Referred your Manager