Handbook 9.9
Criminal Investigation Management
Information System (CIMIS)
Chapter 9
Form 4930 Section V, Investigation Status
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Contents
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This chapter describes the information needed to complete items 34 and 35
of Section V, Form 4930, for input into the Criminal Investigation Management
Information System (CIMIS).
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The following information is necessary to complete items 34 and 35 of Form
4930.
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Item 34 "Status Code and Status Date" (g/p/s/ssi): Enter for General
Investigations, Primary Investigations, Subject Criminal Investigations,
and Subject Seizure Investigations. Enter the two digit code from the list
below describing the current status of the Investigation. An entry in this
historical field requires an entry in Status Date.
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Status Code Index
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| A. |
District Level |
Code |
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General Investigation closed |
99 |
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Primary Investigation Closed |
99 |
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Investigation Authorized (DIST-OPEN) |
01 |
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Discontinued Investigation (DO-DISCO) |
02 |
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Subject Seizure Completed (SZR-COMP) |
04 |
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To District Counsel (DO-DC) |
06 |
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Simultaneous Plea Referral to District Counsel (DO-SPR) |
09 |
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Direct Referral to U.S. Attorney (DO-DR-USA) |
05 |
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Direct Referral to Department of Justice (DO-DR-DJ) |
08 |
| B. |
District Counsel |
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DC Supplemental Requested (DC-SUP-REQ) |
10 |
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DC Supplemental Completed (DC-SUP-COMP) |
11 |
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DC Declined (DC-DEL) |
13 |
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To D.J. w/Pros. Rec. (DC-DJ-PROS) |
15 |
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To D.J. Nonconcurrence (DC-DJ-NC) |
17 |
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Direct Referral to U.S. Attorney w/Pros. Rec. (DC-USA-PR) |
18 |
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Direct Referral to U.S. Attorney Nonconcurrence (DC-USA-NC) |
19 |
| C. |
Department of Justice |
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D.J. Supplemental Requested (DJ-SUP-REQ) |
20 |
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D.J. Supplemental Completed (DJ-SUP-COMP) |
21 |
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D.J. Declined (DJ-DECL) |
22 |
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To U.S. Attorney w/Pros. Rec. (DJ-USA-PR) |
24 |
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To U.S. Attorney Nonconcurrence (DC-USA-NC) |
25 |
| D. |
U.S. Attorney and Pre Trial Results |
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Information Field (INFO-FILED) |
32 |
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Indictment (INDICTMENT) |
33 |
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No True Bill (NOTRUEBILL) |
34 |
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U.S.A. Declined (USA-DECL) |
38 |
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Not Guilty Plea (NTGLTYPLEA) |
36 |
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Guilty Plea (GLTY-PLEA) |
35 |
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Nolo-Contendere Plea (NOLO-PLEA) |
37 |
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Pretrial Diversion (PRE-DIVERN) |
39 |
| E. |
Trial Results |
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Nolle Prosequi (NOLLE-PROS) |
40 |
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Judge Dismissed (DISM-JDG) |
41 |
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Mistrial (MISTRIAL) |
42 |
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Judge Guilty (GLTY-JDG) |
43 |
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Jury Guilty (GLTY-JRY) |
45 |
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Judge Acquitted (ACQ-JDG) |
44 |
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Jury Acquitted (ACQ-JRY) |
46 |
| F. |
Post Trial Results |
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Appeal Filed (APPL-FLD) |
50 |
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Appeal Denied (APPL-DND) |
51 |
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Appeal Granted (APPL-GRN) |
52 |
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Sentenced (SENTENCED) |
53 |
| G. |
Miscellaneous |
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Relationship Changed (REL-CHG) |
64 |
| H. |
Civil Action |
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Forwarded to Examination (FWD-EXAM) |
70 |
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Forwarded to Collection (FWD-COLL) |
72 |
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No Civil Action Required (NO-CV-REQ) |
80 |
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Taxes and Penalties Assessed (TAX-ASSESS) |
71 |
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No Assessment by Examination (NOASSESS) |
81 |
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Closed by Collection (CLS-COLL) |
73 |
District Level |
| General Investigation Closed |
99 |
| The investigative aspects of the General Investigation are complete and
the General Investigation will not be extended. General Investigations may
be closed regardless of the status of any subordinate Primary Investigation.
The system will generate a reason closed Code 40 "General Investigation Closed"
in Item 35 "Reason Closed." |
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| Primary Investigation Closed |
99 |
| Primary Investigation closed because of one of the following reasons:
No Subject Investigation Initiated; All Subject Investigations have been
closed criminally; All Subject Investigations have changed/transferred to
another Primary Investigation; or Duplicate Investigation Closed. An entry
is required in Item 35 "Reason Closed." |
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| Investigation Authorized (DIST-OPEN) |
01 |
| Do not enter on Form 4930. System generated based on date the investigation
was authorized. |
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| Discontinued Investigation (DO-DISCO) |
02 |
| Subject Criminal Investigation discontinued without a prosecution
recommendation. Enter a reason closed code in Item 35 "Reason Closed." This
status code must be followed by one of the following status codes if the
reason closed code is not Code 34 "Duplicate Investigation Closed;" Code
70 "Forwarded to Examination;" Code 72 "Forwarded to Collection;" or Code
80 "No Civil Action Required." |
| Subject Seizure Completed (SZR-COMP) |
04 |
| Subject Seizure Investigation completed, i.e., all of the assets seized
have been disposed of; no assets were seized and no further action will be
taken; the Subject Seizure Investigation was initiated to charge time assisting
another agency's seizure investigation and no time will be applied. Enter
a reason closed |
| code in Item 35 "Reason Closed." Must be either Code 33 "Subject Seizure
Investigation Completed" or Code 34 "Duplicate Investigation Closed." |
| To District Counsel (DO-DC) |
06 |
| Subject Criminal Investigation forwarded to District Counsel. Entries
are required in the following items: Item 48 "Judicial District;" Item 49
"District Counsel Office;" Item 50 "Method of Evasion;" Item 51 "Method of
Computation;" Item 52 "Total Criminal Deficiency," if applicable; Item 53
"Principal Recommended Violation;" Item 55 "Recommended Periods," if applicable;
Item 56 "Sentencing Impact-SAR;" and Item 31 "Provable Money Laundering
Transactions," if applicable. |
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| This status code must be followed by one of the following status codes:
Code 10 "DC Supplemental Requested;" Code 13 "DC Declined;" Code 15 "To D.J.
Prosecution Recommended;" Code 17 "To D.J. Nonconcurrence;" Code 18 "Direct
Referral to U.S. Attorney w/Pros. Rec.;" or Code 19 "Direct Referral to U.S.
Attorney Nonconcurrence." |
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| Simultaneous Plea Referral to District Counsel (DO-SPR) |
09 |
| Subject Criminal Investigation involved in Plea Referral Program; refer
to IRM 9.6 Chapter 3. Entries are required in the following items: Item 48
"Judicial District;" Item 49 "District Counsel Office;" Item 50 "Method of
Evasion;" Item 51 "Method of Computation;" Item 52 "Total Criminal Deficiency,"
if applicable; Item 53 "Principal Recommended Violation;" Item 55 "Recommended
Periods," if applicable; and Item 56 "Sentencing Impact-SAR." |
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| This status code must be followed by one of the following status codes:
Code 10 "DC Supplemental Requested;" Code 13 "DC Declined;" Code 15 "To D.J.
w/Pros. Rec.;" Code 18 "Direct Referral to U.S. Attorney w/Pros. Rec.;" or
Code 19 "Direct Referral to U.S. Attorney Nonconcurrence." |
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| Direct Referral to U.S. Attorney (DO-DR-USA) |
05 |
| Subject Criminal Investigation forwarded directly to the U.S. Attorney.
Entries are required in the following items: Item 48 "Judicial District;"
Item 50 "Method of Evasion;" Item 51 "Method of Computation;" Item 52 "Total
Criminal Deficiency," if applicable; Item 53 "Principal Recommended Violation;"
Item 55 "Recommended Periods," if applicable; Item 56 "Sentencing Impact-SAR;"
and Item 31 "Provable Money Laundering Transactions," if applicable. |
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| This status code must be followed by one of the following status codes:
Code 32 "Information;" Code 33 "Indictment;" Code 34 "No True Bill;" Code
38 "U.S.A. Declined;" or Code 39 "Pretrial Diversion." |
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| Direct Referral to Department of Justice (DO-DR-DJ) |
08 |
| Subject Criminal Investigation forwarded directly to the Department of
Justice. Entries are required in the following items: Item 48 "Judicial
District;" Item 50 "Method of Evasion;" Item 51 "Method of Computation;"
Item 52 "Total Criminal Deficiency," if applicable; Item 53 "Principal
Recommended Violation;" Item 55 "Recommended Periods," if applicable; Item
56 "Sentencing Impact-SAR;" and Item 31 "Provable Money Laundering Transactions,"
if applicable. |
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| This status code must be followed by one of the following status codes:
Code 20 "D.J. Supplemental Request;" Code 22 "D.J. Declined;" Code 24 "To
U.S. Attorney w/Pros. Rec.;" or Code 25 "To U.S. Attorney Nonconcurrence." |
District Counsel |
| DC Supplemental Requested (DC-SUP-REQ) |
10 |
| District Counsel's office requests a supplemental investigation. This
status code must be followed by status Code 11 "DC Supplemental Completed." |
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| DC Supplemental Completed (DC-SUP-CMP) |
11 |
| Supplemental investigation completed by Criminal Investigation. This
status code must be followed by one of the following status codes: Code 13
"DC Declined;" Code 15 "To DJ w/Pros. Rec.;" Code 17 "To D.J. Nonconcurrence;"
Code 18 "Direct Referral to U.S. Attorney w/Pros. Rec.;" or Code 19 "Direct
Referral to U.S. Attorney Nonconcurrence." |
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| DC Declined (DC-DECL) |
13 |
| District Counsel declination. Enter reason closed code in Item 35 "Reason
Closed." This status code must be followed by one of the following status
codes: Code 70 "Forwarded to Examination;" Code 72 "Forwarded to Collection;"
or Code 80 "No Civil Action Required." |
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| To D.J. w/Pros. Rec. (DC-DJ-PROS) |
15 |
| Subject Criminal Investigation forwarded to Department of Justice with
a criminal prosecution recommendation. This status code must be followed
by one of the following status codes: Code 20 "D.J. Supplemental Requested;"
Code 22 "D.J. Declined;" Code |
| 24 "To U.S. Attorney w/Pros. Rec.;" or Code 25 "To U.S. Attorney
Nonconcurrence." |
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| To D.J. Nonconcurrence (DC-DJ-NC) |
17 |
| Subject Criminal Investigation forwarded to the Department of Justice
and District Counsel does not concur with the prosecution recommendation
against one or more subjects. This status code must be followed by one of
the following status codes: Code 20 "D.J. Supplemental Requested;" Code 22
"D.J. Declined;" Code 24 "To U.S. Attorney w/Pros. Rec.;" or Code 25 "To
U.S. Attorney Nonconcurrence." |
| Direct Referral to U.S. Attorney w/Pros. Rec. (DC-USA-PR) |
18 |
| Subject Criminal Investigation forwarded directly to the U.S. Attorney
with a criminal prosecution recommendation. This status code must be followed
by one of the following status codes: Code 32 "Information;" Code 33
"Indictment;" Code 34 "No True Bill;" Code 38 "U.S.A. Declined;" or Code
39 "Pretrial Diversion." |
| Direct Referral to U.S. Attorney Nonconcurrence (DC-USA-NC) |
19 |
| Subject Criminal Investigation forwarded directly to the U.S. Attorney
and District Counsel does not concur with the prosecution recommendation
against one or more subjects. This status code must be followed by one of
the following status codes: Code 32 "Information;" Code 33 "Indictment;"
Code 34 "No True Bill;" Code 38 "U.S.A. Declined;" or Code 39 "Pretrial
Diversion." |
Department of Justice |
| DC Supplemental Requested (DJ-SUP-REQ) |
20 |
| Department of Justice requests a supplemental investigation. This status
code must be followed by status code "D.J. Supplemental Completed." |
| D.J. Supplemental Completed (DJ-SUP-COMP) |
21 |
| Supplemental investigation completed by Criminal Investigation. This
status code must be followed by one of the following status codes: Code 22
"D.J. Declined;" Code 24 "To U.S. Attorney w/Pros. Rec.;" or Code 25 "To
U.S. Attorney Nonconcurrence." |
| D.J. Declined (DJ-DECL) |
22 |
| Department of Justice disagrees with the recommendation for prosecution.
Enter a reason closed code in Item 35 "Reason Closed." This status code must
be followed by one of the following status codes: Code 70 "Forwarded to
Examination;" |
| Code 72 "Forwarded to Collection;" or Code 80 "No Civil Action Required." |
| To U.S. Attorney w/Pros. Rec. (DJ-USA-PR) |
24 |
| Subject Criminal Investigation forwarded to U.S. Attorney with prosecution
recommendation. |
| To U.S. Attorney Nonconcurrence (DJ-USA-NC) |
25 |
| Subject Criminal Investigation forwarded to U.S. Attorney and Department
of Justice does not concur with the prosecution recommendation against one
or more subjects. |
U.S. Attorney and Pre-Trial Results |
| Information (INFO-FILED) |
32 |
| Subject is charged on an information. An entry is required in item 57
"Principal Information/Indictment Violation." |
| Indictment (INDICTMENT) |
33 |
| Subject is indicted. Do not enter superseding indictments. An entry is
required in Item 57 "Principal Information/Indictment Violation." |
| No True Bill (NOTRUEBILL) |
34 |
| Grand Jury fails to return an indictment. This status code must be followed
by one of the following status codes: Code 33 "Indictment" or Code 38 "U.S.A.
Declined." |
| U.S.A. Declined (USA-DECL) |
38 |
| U.S. Attorney decides not to prosecute. Enter a reason closed code in
Item 35 "reason Closed." This status code must be followed by one of the
following status codes: Code 70 "Forwarded to Examination;" Code 72 "Forwarded
to Collection;" or Code 80 "No Civil Action Required." |
| Not Guilty Plea (NTGLTY-PLEA) |
36 |
| Subject pleads no guilty. An entry is required in Item 59 "District Court
Docket Number." |
| Guilty Plea (GLUTEI-PLEA) |
35 |
| Subject pleads guilty. An entry is required in Item 59 "District Court
Docket Number." |
| Nolo-Contendere Plea (NOLO-PLEA) |
37 |
| Subject pleads nolo contendere. An entry is required in Item 59 "District
Court Docket Number." |
| Pretrial Diversion (PRE-DIVERN) |
39 |
| The Pretrial Diversion Program provides a method by which a person charged
with an offense can be diverted from the judicial process, normally prior
to indictment, and placed in a rehabilitation program. The desirability of
diversion is determined by the United States Attorney and is implemented
by formal contact between the United States Attorney, the defendant, and
the defendant's counsel. It is not incumbent upon the United States Attorney
to consult with the interested department or agency prior to entering into
such a contract. The district Criminal Investigation Division should notify
District Counsel of any indication of intent on the part of the United States
Attorney to apply the Pretrial Diversion Program to a Title 26 investigation.
This status code must be followed by one of the following status codes: Code
32 "Information;" Code 33 "Indictment;" or Code 38 "U.S.A. Declined." If
status code 38 "U.S.A. Declined" is used, Item 35 "Reason Closed" must be
Code 31 "Pretrial Program." |
Trial Results |
| Nolle Prosequi (NOLLE-PROS) |
40 |
| Prosecution action is discontinued prior to commencement of trial
proceedings. An entry is required in Item 35 "Reason Closed." This status
code must be followed by one of the following status codes: Code 70 "Forwarded
to Examination;" Code 72 "Forwarded to Collection;" or Code 80 "No Civil
Action Required." |
| Judge Dismissed (DISM-JDG) |
41 |
| Judge dismisses the docketed case after trial proceedings have started.
An entry is required in Item 35 "Reason Closed." This status code must be
followed by one of the following status codes: Code 70 "Forwarded to
Examination;" Code 72 "Forwarded to Collection;" or Code 80 "No Civil Action
Required." |
| Mistrial (MISTRIAL) |
42 |
| Judge declares a mistrial. This is a temporary code which must be followed
by another plea status code or trial result status code, contingent upon
action taken by the United States Attorney. If further trial action is not
pursued, the investigation should be closed by entering status Code 41 "Judge
Dismissed" and reason closed Code 28 "Mistrial" in Item 35 "Reason Closed." |
| Judge Guilty (GLTY-JDG) |
43 |
| Subject is found guilty by the trial judge. |
| Jury Guilty (GLTY-JRY) |
45 |
| Subject is found guilty by a jury. |
| Judge Acquitted (ACQ-JDG) |
44 |
| Subject is acquitted by the trial judge. The system will generate a reason
closed Code 29 "Acquitted" in Item 35 "Reason Closed." This status code must
be followed by one of the following status codes: Code 70 "Forwarded to
Examination;" Code 72 "Forwarded to Collection;" or Code 80 "No Civil Action
Required." |
| Jury Acquitted (ACQ-JRY) |
46 |
| Subject is acquitted by a jury. The system will generate a reason closed
Code 29 "Acquitted" in Item 35 "Reason Closed." This status code must be
followed by one of the following status codes: Code 70 "Forwarded to
Examination;" Code 72 "Forwarded to Collection;" or Code 80 "No Civil Action
Required." |
Post Trial Results |
| Appeal Filed (APPL-FLD) |
50 |
| Subject files an appeal of conviction. |
| Appeal Denied (APPL-DND) |
51 |
| Appeal has been denied. Enter when all appeal rights have been exhausted.
This status code must be preceded by status Code 50 "Appeal Filed." If the
appeal action followed a sentencing, enter Code 30 "Sentenced" in Item 35
"Reason Closed." |
| Appeal Granted (APPL-GRN) |
52 |
| To be used when a conviction has been reversed and a new trial is ordered. |
| Sentenced (SENTENCED) |
53 |
| Subject is sentenced. Entries are required on the following items: Item
35 "Reason Closed" DO NOT ENTER UNTIL THE PERIOD FOR APPEAL HAS EXPIRED;
Item 62 "Principal Sentenced Violation" ; Item 63 "Other Sentenced Violation"
if applicable. An entry must appear in one of the following items: Item 64
"Months to Serve" ; Item 65 "Months Probation" ; or Item 66 "Fines to Pay."
This status code must be followed by one of the following status codes: Code
70 "Forwarded to Examination" ; Code 72 "Forwarded to Collection" ; or Code
80 "No Civil Action Required." |
Miscellaneous |
| Relationship Changed (REL-CHG) |
64 |
| Do not enter on Form 4930. This status code is system generated. |
Civil Actions |
| Forwarded to Examination (FWD-EXAM) |
70 |
| Subject forwarded to Examination. |
| Forwarded to Collection (FWD-COLL) |
72 |
| Subject forwarded to Collection. |
| No Civil Action Required (NO-CV-REQ) |
80 |
| Enter this code for all Subject Criminal Investigations not being forwarded
for civil action. The system will generate a civil reason closed Code 54
"No Civil Action Required" when this status code has been entered. |
| Taxes and penalties assessed (TAX-ASSESS) |
71 |
| Do not enter on Form 4930. This status code will be electronically updated
by CI Headquarters Staff. |
| No Assessment by Examination (NO-ASSESS) |
81 |
| Do not enter on Form 4930. This status code will be electronically updated
by CI Headquarters Staff. |
| Closed By Collection (CLS-COLL) |
73 |
| Do not enter on Form 4930. This status code will be electronically updated
by CI Headquarters Staff. |
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Item 35 "Reason Closed" (g/p/s/ssi): Enter the reason the investigation was
closed. Reason closed code 34 "Duplicate Investigation Closed" will only
be used for Primary, Subject Criminal, or Subject Seizure Investigations
when the investigation was initiated in error or a request has been made
to close a duplicate investigation.
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| Section/Description |
Code |
| General Investigation Closed |
40 |
| Do not enter on Form 4930. The system will generate this code when status
code 99 "General Investigation Closed" has been entered. |
| Primary Investigation Closed |
41 |
| All associated Subject Criminal/Seizure Investigations are closed and
there will be no further development of individual/entities. |
| Primary Investigation Closed |
42 |
| All Subject Criminal/Seizure Investigations of a Primary Investigation
have changed/transferred to another Primary Investigation. |
| Primary Investigation Closed: Primary Investigation did not warrant
a Subject Investigation for one of the following reasons: |
Code |
| Action by Examination, Collection, or other IRS functions |
12 |
| Action in Related Investigation |
19 |
| Age or Health of Taxpayer |
15 |
| Allegation(s) False |
02 |
| De Minimis Tax |
04 |
| Death of the Taxpayer |
17 |
| Direct Referral to Collection |
35* |
| Direct Referral to Examination |
36* |
| Dual Prosecution |
37 |
| Duplicate Investigation Closed |
34 |
| Forwarded to Local Tax Departments |
38* |
| Forwarded to the Service Center |
39* |
| Inability to Establish Responsibility |
09 |
| Inability to Negate Non-Taxable Source Income |
08 |
| Lack of Jury Appeal |
23 |
| Lack of Pattern |
07 |
| Lack of Resources |
01 |
| Prosecution by Other Agency |
21 |
| Returns Solicited by Service Employee |
11 |
| Scheme Forwarded to the Wrong District |
43 |
| Other Reason |
32 |
| *Reason closed codes 35, 36, 38, or 39 may not be used for Primary
Investigations that were referrals from Examination, Collection, or EP/EO. |
Subject Criminal Investigation Closed: Subject Criminal Investigations may
be closed at any time. Note: If all associated Subject Investigations of
a Primary Investigation have been closed and there will be no further development
of individuals/entities, the Primary Investigation should be closed. |
| Acquitted |
29 |
| Action by Examination, Collection, or Other IRS Functions |
12 |
| Action in Related Investigation |
19 |
| Age or Health of Taxpayer |
15 |
| All Taxes Paid Prior to Time of Trial |
13 |
| Allegation(s) False |
02 |
| De Minimis Tax |
04 |
| Death of the Taxpayer |
17 |
| Duplicate Investigation Closed |
34 |
| Immunity Granted to Taxpayer |
26 |
| Inability to Establish Responsibility |
09 |
| Inability to Negate Non-Taxable Source Income |
08 |
| Insanity of Taxpayer |
16 |
| Judge Determines Investigation Lacks Merit |
27 |
| Key Witness Unavailable or Unreliable |
10 |
| Lack of Jury Appeal |
23 |
| Lack of Pattern |
07 |
| Lack of Resources |
01 |
| Lack of Sufficient Evidence or Witnesses |
05 |
| Mistrial |
28 |
| No True Bill |
24 |
| No Willful Intent |
03 |
| Poor Financial Condition of Taxpayer |
14 |
| Pretrial Diversion Program |
31 |
| Prosecution by Other Agency |
21 |
| Prosecution on a Related Charge |
20 |
| Returns Solicited by Service Employee |
11 |
| Sentenced |
30 |
| Statute of Limitations Expired |
18 |
| Taxpayer Already Serving Prison Term |
22 |
| Taxpayer is a Fugitive Charges Dropped |
25 |
| Voluntary Disclosure |
06 |
| Other Reason |
32 |
Subject Criminal Investigation Civil Reason Closed: Do not enter on Form
4930. These codes will be electronically updated by CI Headquarters Staff: |
| Assessed Taxes Fully Paid |
50 |
| Assessed Taxes Partially Paid |
51 |
| Assessed Taxes Not Collected |
52 |
| No Taxes Assessed by Examination |
53 |
| No Civil Action Required |
54 |
Subject Seizure Investigation Closed: Subject Seizure Investigations may
be closed only when one of the following actions occurs: All of the assets
seized have been disposed of; no assets were seized and no further action
will be taken; the Subject Seizure Investigation was initiated to charge
time assisting another agency's seizure investigation; or no more time will
be charged to the investigation. |
| Subject Seizure Investigation Closed |
33 |
| Duplicate Investigation Closed |
34 |
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Internal Revenue Manual
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Hndbk. 9.9 Chap. 9 Form 4930 Section V, Investigation Status
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(09-16-1998)
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