Contents

• [9.9] 7.1 Overview

• [9.9] 7.2 Investigation Identification
  • [9.9] 7.2.1 Item 23, Fraud Scheme Code
  • [9.9] 7.2.2 Item 24, Service Center Scheme Number
  • [9.9] 7.2.3 Item 25, Statute Date
  • [9.9] 7.2.4 Item 26, Due Date
  • [9.9] 7.2.5 Item 27, Method of Filing
  • [9.9] 7.2.6 Item 28, Related Statute Test (Yes/No) Indicator

[9.9] 7.1  (09-16-1998)
Overview

1. This chapter describes the information needed to complete items 23 through 28 of Section IV, Form 4930, for input into the Criminal Investigation Management Information System (CIMIS).

[9.9] 7.2  (09-16-1998)
Investigation Identification

1. The following items contain the various codes and other information necessary to properly complete items 23 through 28 of Form 4930.

[9.9] 7.2.1  (07-29-1999)
Item 23, Fraud Scheme Code

1. Item 23 "Fraud Scheme Code" (G/P/S/SSI): This is a mandatory field for General Investigations, Primary Investigations, Subject Criminal Investigations, and Subject Seizure Investigations. The system will maintain a record of all entries in this multiple field.

[9.9] 7.2.2  (09-16-1998)
Item 24, Service Center Scheme Number

1. Item 24 "Service Center Scheme Number" (p/s): Enter the assigned scheme number for all Primary and Subject Criminal Investigations with CI Program number equal to code 104 "Questionable Refund (QRP)." Enter the eight digit number. The first two digits of the eight digit number represent the Service Center Office code, the third and fourth digits represent the filing year, and the last four digits are the sequential number assigned to the scheme.

[9.9] 7.2.3  (09-16-1998)
Item 25, Statute Date

1. Item 25 "Statute Date" (S): This is a mandatory field for Subject Criminal Investigations. Enter the earliest date that the statute of limitations will expire using the format (MMDDYYYY).

[9.9] 7.2.4  (09-16-1998)
Item 26, Due Date

1. Item 26 "Due Date" (G/P/S): This is an optional field for General Investigations, Primary Investigations, and Subject Criminal Investigations. Primary Investigations initiated as referrals from Collection, Examination, or Employee Plans/Exempt Organizations will have system-generated due dates. Enter the appropriate due date using the format (MMDDYYYY).

[9.9] 7.2.5  (09-16-1998)
Item 27, Method of Filing

1. Item 27 "Method of Filing" (P/S): This is a mandatory field for Primary Investigations and Subject Criminal Investigations. Enter the principal method of filing. Non Filer investigations enter code 01.

[9.9] 7.2.6  (07-29-1999)
Item 28, Related Statute Test (Yes/No) Indicator

1. Item 28 "Related Statute Test (Yes/No) Indicator" (p/s): Enter for all non-tax money laundering investigations where the principal or other Violation under investigation (Item 29) is one of the following violations: Title 18-1956, 18-1957 or any Title 31. If the "Related Statute Test" has been made, enter "Yes" , if not, enter "No." Refer to IRM 9781(566.3).