JW v. IRS March 2017 documents 00220 pg 633
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DEPARTMENT THE TREASURY TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION June 20, 2013 Control No: TEGE-07-0613-06 MEMORANDUM FOR MANAGER, DETERMINATIONS FROM: SUBJECT: N8XFB cn=N8XFB, email=Karen.M.Schiller@irs.gov 201 3.06.20 :53:39 -0400 Karen Schiller Acting Director, Rulings and Agreements Interim Guidance the Suspension BOLO List Usage Effective immediately, the use watch lists identify cases issues requiring heightened awareness suspended until further notice, with the exception categories cases required identified Criminal Investigations, Appeals, other functional divisions for the purposes preventing waste, fraud and abuse. This includes the the Lookout (BOLO) list and the TAG (Touch and Go) monthly alerts defined IRM 7.20.6.3. These lists were used identify potential issues cases that required heightened coordinated efforts. They involved cases with potential terrorist connections, abusive transactions, fraud issues, emerging issues, coordinated processing and watch-out cases allow for more consistent treatment similarly situated taxpayers. Rulings and Agreements undertaking comprehensive review screening and identification critical issues. intend develop proper procedures and uses for these types documents. Until more formal process for identification, approval and distribution this type data established, Rulings and Agreements will not use this technique elevate issues. All efforts will made provide balance between ensuring taxpayer privacy and safeguards and ensuring consistent treatment cases involving complex sensitive issues. Specialists should follow the instructions IRM 7.20.1.4 regarding cases requiring transfer Technical, well IRM 7.20.5.4 regarding cases requiring mandatory review prior closing. All Determinations Specialists and Screeners will continue check the names organizations and individuals referenced the case against the Office Foreign Asset Control (OFAC) list. the specialist identifies emerging issue one that might require special handling, she should discuss the case with his her manager, who turn will elevate the issue. Coordinated processing cases are ones that present similar issues and thus are handled single team group order facilitate consistency. IRS-JW220-020964