Contents

• [9.9] 12.1 Overview

• [9.9] 12.2 Legal Action Information
  • [9.9] 12.2.1 Item 57, Principal Information/Indictment Violation
  • [9.9] 12.2.2 Item 58, Other Information/Indictment Violation(s) IRS Violation(s) Only
  • [9.9] 12.2.3 Item 59, District Court Docket Number
  • [9.9] 12.2.4 Item 60, Associated Non IRS Indictments
  • [9.9] 12.2.5 Item 61, Final Sentencing Impact
  • [9.9] 12.2.6 Item 62, Principal Sentenced Violation
  • [9.9] 12.2.7 Item 63, Other Sentenced Violation
  • [9.9] 12.2.8 Item 64, Months To Serve
  • [9.9] 12.2.9 Item 65, Months Probation
  • [9.9] 12.2.10 Item 66, Fines To Pay
  • [9.9] 12.2.11 Item 67, Conditional Probation Expiration Date
  • [9.9] 12.2.12 Item 68, Conditional Probation Terms Met
  • [9.9] 12.2.13 Item 69, Media Coverage
  • [9.9] 12.2.14 Item 70, Federal Records Center Number

• [9.9] 12.3 Section IX, Criminal Investigation Approval
  • [9.9] 12.3.1 Item 71, Signature

[9.9] 12.1  (09-16-1998)
Overview

1. This chapter describes the information needed to complete items 57 through 70 of Section VIII, and item 71 of Section IX, Form 4930, for input into the Criminal Investigation Management Information System (CIMIS).

[9.9] 12.2  (09-16-1998)
Legal Action Information

1. Section VIII of CIMIS allows entry of legal action information.

[9.9] 12.2.1  (09-16-1998)
Item 57, Principal Information/Indictment Violation

1. Item 57 "Principal Information/Indictment Violation" IRS Violation(s) Only (s): Enter for Subject Criminal Investigations with an IRS Information/Indictment. Enter the title number and principal tax statute section. 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] 12.2.2  (09-16-1998)
Item 58, Other Information/Indictment Violation(s) IRS Violation(s) Only

1. Item 58 "Other Information/Indictment Violation(s)" IRS Violation(s) Only (s): Enter for Subject Criminal Investigations with an IRS Information/Indictment. Enter the secondary statute section(s), 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] 12.2.3  (09-16-1998)
Item 59, District Court Docket Number

1. Item 59 "District Court Docket Number" (s): Enter for Subject Criminal Investigations only. Enter the District Court Docket Number (including alpha characters) when the taxpayer enter a plea, i.e., enter "89-CR-1234" or "89-1234," whichever is applicable. USE HYPHENS WHEN APPROPRIATE. LEAVE THE REMAINING BOXES BLANK.

[9.9] 12.2.4  (09-16-1998)
Item 60, Associated Non IRS Indictments

1. Item 60 "Associated Non IRS Indictments" (s): Enter the name and violation of any individuals indicted on non IRS federal charges which have resulted from an IRS investigation, in which one or more of the principals have been indicted on violations under the jurisdiction of the IRS. An entry can only be made if the numbered subject has been indicted or information filed.

[9.9] 12.2.5  (09-16-1998)
Item 61, Final Sentencing Impact

1. Item 61 "Final Sentencing Impact" (s): Enter for Subject Criminal Investigations only the final sentencing impact. Use appropriate two digit Offense Level (01-43).

[9.9] 12.2.6  (09-16-1998)
Item 62, Principal Sentenced Violation

1. Item 62 "Principal Sentenced Violation" (s): Enter for Subject Criminal Investigations only. Enter the title number and principal statute section that the subject of investigation is sentenced under. 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 parentheses. A Title 18 U.S.C. 371 violation should be entered according to the related violation as follows:

[9.9] 12.2.7  (09-16-1998)
Item 63, Other Sentenced Violation

1. Item 63 "Other Sentenced Violation(s)" (s): Enter for Subject Criminal Investigations only. Enter the secondary title number and statute section that the subject of investigation is sentenced under, 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 62 (Principal Sentenced Violation) for format. The system will maintain a record of all entries in this multiple field.

[9.9] 12.2.8  (09-16-1998)
Item 64, Months To Serve

1. Item 64 "Months To Serve" (s): Enter for Subject Criminal Investigations only. Enter the number of months that the subject was sentenced to serve, either in prison or in some other type of facility which will result in a loss of liberty to the subject. Enter "12" , representing twelve months, if the taxpayer was sentenced to one year in prison; enter "2" , representing two months, if a taxpayer is sentenced to spend Saturdays for one year (52 days) providing some form of community service, such as free medical or legal service. If the taxpayer is sentenced to life, enter "999" .

[9.9] 12.2.9  (09-16-1998)
Item 65, Months Probation

1. Item 65 "Months Probation" (s): Enter for Subject Criminal Investigations only. Enter the number of months that the subject is sentenced to probation (i.e., "24" , representing twenty-four months).

[9.9] 12.2.10  (09-16-1998)
Item 66, Fines To Pay

1. Item 66 "Fines To Pay" (s): Enter for Subject Criminal Investigations only. Enter the total dollar amount of fine to pay. USE ONLY WHOLE AMOUNTS (i.e., enter "5000" representing Five Thousand Dollars)

[9.9] 12.2.11  (09-16-1998)
Item 67, Conditional Probation Expiration Date

1. Item 67 "Conditional Probation Expiration Date" (s): Enter for Subject Criminal Investigations only. This field is for tax cases only where filing the return, payment of the tax, etc. is actually a condition of probation. An entry is required if the court specifies that probation of the sentence or supervised release is conditional on payment or settlement of the civil tax liability. Enter the date the subject's conditional probation period will expire in (MMDDYYYY) format.

[9.9] 12.2.12  (09-16-1998)
Item 68, Conditional Probation Terms Met

1. Item 68 "Conditional Probation Terms Met" (s): Enter for Subject Criminal Investigations only. Enter "Y" once all terms of probation are fulfilled.

[9.9] 12.2.13  (09-16-1998)
Item 69, Media Coverage

1. Item 69 "Media Coverage" (s): Enter for Subject Criminal Investigations only. An entry is required for ALL investigations that have been SENTENCED. Enter all appropriate codes listed below for the type of media coverage and the date received, relative to Subject Criminal Investigations. The system will maintain a record of all entries in this multiple field.

[9.9] 12.2.14  (09-16-1998)
Item 70, Federal Records Center Number

1. Item 70 "Federal Records Center Number" (g/p/s/ssi): This is an optional field for General Investigations, Primary Investigations, Subject Criminal Investigation, and Subject Seizure Investigations. Enter the Federal Record Center number at the time the investigation is sent to the Center. This field is limited to 74 characters.

[9.9] 12.3  (09-16-1998)
Section IX, Criminal Investigation Approval

1. Section IX consists of the signature block, including title and date, which indicates approval for all investigations.

[9.9] 12.3.1  (09-16-1998)
Item 71, Signature

1. Item 71 "Signature" (G/P/S/SSI): All Forms 4930 for investigation initiations must be approved and signed. Title: Enter position, i.e., Chief, Assistant Chief, Branch Chief, Group Manager. Date Authorized: Enter date the appropriate manager gave approval to initiate the investigation. This date authorized may or may not be the same as the date the form was signed. For example, a manager gives verbal approval to an agent on Saturday to initiate an investigation and signs off on the following Monday. The date authorized would be Saturday's date.