Contents

• [9.9] 11.1 Overview

• [9.9] 11.2 Prosecution Recommendation Information
  • [9.9] 11.2.1 Item 48, Judicial District Code
  • [9.9] 11.2.2 Item 49, Counsel Office Code
  • [9.9] 11.2.3 Item 50, Method of Evasion Code
  • [9.9] 11.2.4 Item 51, Method of Computation Code
  • [9.9] 11.2.5 Item 52, Criminal Deficiency
  • [9.9] 11.2.6 Item 53, Principal Recommended Violation
  • [9.9] 11.2.7 Item 54, Other Recommended Violation(s)
  • [9.9] 11.2.8 Item 55, Recommended Period(s), Periods/Form Number
  • [9.9] 11.2.9 Item 56, Sentencing Impact--SAR

[9.9] 11.1  (09-16-1998)
Overview

1. This chapter describes the information needed to complete items 48 through 46 of Section VII, Form 4930, for input into the Criminal Investigation Management Information System (CIMIS).

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[9.9] 11.2  (09-16-1998)
Prosecution Recommendation Information

1. Section VII of CIMIS allows entry of prosecution recommendation information.

[9.9] 11.2.1  (09-16-1998)
Item 48, Judicial District Code

1. Item 48 "Judicial District Code" (p/s): Enter the two digit code from the list below of the judicial district involved at the time the investigation is forwarded with a recommendation (status codes "05" or "06" or "08" or "09" ) or any other Primary Investigation or Subject Criminal Investigation with an entry in Item 14 "Grand Jury Code/Date."

[9.9] 11.2.2  (09-16-1998)
Item 49, Counsel Office Code

1. Item 49 "Counsel Office Code" (s): Enter for Subject Criminal Investigations only. Enter the appropriate Counsel Office code having jurisdiction over a prosecution report, i.e., any Subject Criminal Investigation with status codes "06" or "09."

[9.9] 11.2.3  (09-16-1998)
Item 50, Method of Evasion Code

1. Item 50 "Method of Evasion Code" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the one digit code from the list below best describing the principal method of evasion.

[9.9] 11.2.4  (09-16-1998)
Item 51, Method of Computation Code

1. Item 51 "Method of Computation Code" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the one digit code from the list below best describing the method of computation used in the special agent's report.

[9.9] 11.2.5  (09-16-1998)
Item 52, Criminal Deficiency

1. Item 52 "Criminal Deficiency" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution, if applicable. Enter the total amount of criminal tax charged in the special agent's report for all tax periods, exclusive of any proposed civil tax adjustments or penalties. Where more than on taxpayer is involved, the sum of the individual criminal deficiencies entered into the system should not exceed the overall deficiency for the entire investigation. If the total criminal deficiency is not appropriately divided in the special agent's report, the total deficiency should be applied to the principal subject. USE ONLY WHOLE AMOUNTS (i.e., enter $153,243.16 as "153243" ).

[9.9] 11.2.6  (09-16-1998)
Item 53, Principal Recommended Violation

1. Item 53 "Principal Recommended Violation" IRS Violation(s) Only (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the title number and principal tax statute section recommended in the special agent's report. If the principal violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations." For example, enter "26-7201" representing Title 26, U.S.C., Section 7201; enter "26-72061" , representing Title 26, U.S.C., Section 7206(1); or, enter "18-1956A1AII" , representing Title 18, U.S.C., Section 1956(a)(1)(A)(ii). Do not enter the parentheses. A Title 18 U.S.C. 371 violation should be entered according to the related violation as follows:

[9.9] 11.2.7  (09-16-1998)
Item 54, Other Recommended Violation(s)

1. Item 54 "Other Recommended Violation(s)" IRS Violation(s) Only (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the secondary statute section(s) recommended in the special agent's report, if applicable. If the secondary violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations." Refer to Item 53 (Principal Recommended Violation) for format. The system will maintain a record of all entries in this multiple field.

[9.9] 11.2.8  (09-16-1998)
Item 55, Recommended Period(s), Periods/Form Number

1. Item 55 "Recommended Period(s)" Periods/Form Number (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the tax period(s) recommended and the tax form, i.e., 1040, 1120S, or 941 that are listed in the special agent's report. The following format should be used (YYMM), i.e., 1985 should be entered as "8512" ; quarter ending September 30, 1985, should be entered as "8509." The system will maintain a record of all entries in this multiple field.

[9.9] 11.2.9  (09-16-1998)
Item 56, Sentencing Impact--SAR

1. Item 56 "Sentencing Impact--SAR" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Only report the sentencing impact on IRS violations recommended in the Special Agent's Report (SAR). Enter the appropriate two digit Offense Level (01-43) from the Sentencing Table in the United States Sentencing Commission Guidelines Manual.