The meaning of the particular term should be explained when it is first used in the report.

• Verify education with transcripts or state licensing board. The Linked SAR format requires the special agent to have the evidence, appendices, and any attachments in electronic format. • Include complete information on any known felony convictions or pending prosecution by local, state, or other Federal authorities. • The justification for recommending the discontinuance of the investigation. Exaggerations tend to raise doubt relating to all the evidence presented in the report.

Criminal Investigations can be initiated from information obtained from within the IRS when a revenue agent (auditor) or revenue officer (collection) detects possible fraud. However, any evidence to support the assertion of the civil fraud penalty should be noted in the report of discontinued investigation. Assistant U.S. Attorney Allison Garnett and Blake Milner prosecuted the case. The summary of witness testimony and records document (summary of testimony) can be prepared by the agent for every SAR as it serves as a chronology of the investigation. The SOI format will be used for non-tax grand jury investigations including non-tax grand jury plea agreement cases. Sources of Criminal Investigations for IRS Special Agents. When appendices are used, each must contain complete references to all relevant testimony and documentary evidence. • Recommended Charges and Prosecution Years • Provide a brief explanation, if necessary. Cargill was convicted of these charges in February.

• where transactions were conducted, etc. Thus, the six year limitations period as to a Form 941 filed for a reporting period during a calendar year runs from April 15th of the following year.

The summary of testimony document can be used for many purposes. Statements made in the theory of the investigation should be supported by evidence cited elsewhere in the report. • Question Q. One exception is 26 USC § 7203 for non-filed information returns (i.e., partnership returns, returns of exempt organizations, sub chapter S returns, estate returns, trust returns, etc.

Each sub-section listed below has instructions and/or suggestions to assist the special agent in accurately completing that portion of the report. Use of the SAR "Help Boxes" is strongly recommended. If it is not known what records the subject maintained, put a statement to that effect.

U.S. District Judge R. David Proctor sentenced Quincetta Yvonne Cargill, to 15 years in prison for her conspiracy to commit mail and wire fraud and intimidating a witness.

These citations should be specific, including page and paragraph numbers. • Investigative Contact(s) with Subject(s) and/or Representative(s) Prior civil actions and returns in prior or subsequent years could be relevant to establish a pattern, knowledge, intent, etc.

The program allows you to assign numbers to each witness and their corresponding evidence. IF THE AFFIDAVIT IS SEALED, IT must NOT BE AN EXHIBIT. Evidence Manager will prepare the witness cover sheets, witness labels, and exhibit labels by using the "Labels" tab in the "More Commands" option of the SAR menu tab.

However, if there are significant issues or explanations that are warranted, they may be included in the report. Explain when, where, how, and from whom the records were obtained and the disposition of those records (i.e., copied and compared to the original and originals returned, maintained in the investigative file, etc.).

Select all contact options that apply to that subject. Civil penalties must not be recommended in grand jury cases. Include a list of each appendix and sub-appendix by title.

The civil fraud recommendation can be automatically inserted in the SAR by using the Additional SAR fields in the Document Manager SAR menu and selecting "Yes" under the Conclusions and Recommendations tab. Page numbers must be included on multi-page appendices and the number of pages for each appendix should be shown on the table of contents. The SOI package should be assembled as follows: Body of Report

The optional fields are Search Warrants, Undercover Operations, Consensual/Non-consensual Monitoring, Plea Agreement Information, Citizenship, Business or Employment History, Knowledge of Tax Matters, Criminal History, Revenue Agent’s Recommendations, Civil Actions, and Other Notable Information: Search Warrants: After the prosecution recommendation is made, if relevant, a recommendation can be added for the civil fraud penalty. This preliminary process is called a “primary investigation.”  The special agent’s front line supervisor reviews the preliminary information and makes the determination to approve or decline the further development of the information. • Returns Filed and Statute of Limitations The SAR and SOI Guide should be used as a reference when creating the Document Manager generated SAR/SOI. Presenter : Robert Brennan Company : Robert P Brennan CPA, LLC Duration : 240 minutes Do not speculate about possible defenses. Mathematical computations in the report, appendices, schedules, and exhibits must all be verified for accuracy. Each appendix must be designed to be read and understood by someone who is not familiar with the facts surrounding the investigation.

An exception would be for summary schedules within the SAR. Explanations of items on the appendix should be provided as footnotes on the Appendix. Carelessness in detail, errors in computations, and incorrect dates materially affect the value of a report. • Enter date(s) of monitoring. • State when the business/employment began, if it is still ongoing, or when it ended. The date of the SAR will be the date forwarded by the SAC.

All exhibits reflected on the list of witnesses and exhibits should be introduced in the SAR, appendices, or supporting schedules.

The SAR Community on CASE also has other useful documents such as links to the Linked SAR, DOJ Tax Manual, US Attorney Manual, SAIT training material, and the CCR Annual Trends Reports.

• Identify citizenship and residential status of non-US citizens. However, do not hesitate to state "the subject informed me that" or "the subject gave me" if that information is material.

The Amount Attributable to Witness field is used to reflect the amount of any income, expense, deduction, etc. Special agents must not use language that may discourage subsequent developments of the fraud issue. • Enter date(s) of search warrant. Include a discussion of how the records were used to record the subject's income and expenses and if the books and records were reconciled to the returns. Exhibits should be presented to support the relevant conduct amounts.

The sample SARs include reports relating to the specific items, net worth, and bank deposits methods of proof. This guide includes examples, legal issues pertinent to specific elements, definitions, and/or helpful tips based on experience.

The table of contents is designed to provide quick reference to important sections of the report. The Internal Revenue Service Criminal Investigation Division conducts criminal investigations regarding alleged violations of the Internal Revenue Code, the Bank Secrecy Act and various money laundering statutes. In the early stages of IRS criminal investigations, a person may be told he or she is a witness.

State what the subject said and let the evidence show whether the statement is worthy of belief. Culpability of Spouse: (1) This transmits revised IRM 9.5.8, Investigative Reports. Explain these facts in the report appropriately and as necessary. An example of an appendix and use of sub-appendices for the Computation of Gross Income in a 26 USC §7203 investigation would be as follows: Appendix A-1: Computation of Gross Income from Business Operations, Appendix A-2: Computation of Interest and Dividend Income, Appendix A-3: Computation of Partnership and Sub-Chapter S Corporate Distributive Share of Income.

It is intended to assist the special agent when investigating and writing the report and the SSA and others when reviewing the investigation.

Once the SOI is created in Document Manager, the identifying subject information from Evidence Manager will appear in the SOI.

The Evidence Manager/Creating Linked SARs/SOIs and the "How to use a Linked Special Agent's Report" Guide are located in Communities Accessing and Sharing Information (CASE) under the Special Agent Report - SAR/SOI Reference Guide section and will provide detailed information on how to utilize this format to create a Linked SAR.

In joint investigations, the discontinued investigation report should contain a statement, if appropriate, that the cooperating agent’s supervisor has been advised of the proposed withdrawal action and concurs with the recommendation. A witness file should be created for each individual contacted during the investigation and should include the name, address, telephone number(s), and social security number of each witness. The purpose of a prosecution recommendation report is to logically present the evidence that will support a recommendation for criminal prosecution. Prosecution recommendation reports will be created using the CI Desktop Application, Document Manager or the Linked SAR format. Each investigation is different and involves a variety of facts, circumstances, and alleged violations. Describe the person’s training and qualifications for the position. The list of witnesses and exhibits and the title and number of pages of each appendix must be included in the table of contents.

The number and types of appendices will vary significantly depending upon the elements of the crime, the number of years being recommended, the method of proof, the number of witnesses and exhibits, etc. The Special Agent in Charge (SAC) has the authority to request the SAR format. Representative’s full name, title, street address, city, state, zip code and telephone numbers, including area code. Include what records the preparer(s) requested from and were provided by the subject. A conservative statement that is consistent with the facts is stronger than an exaggeration. There are currently two methods of preparing a SAR/SOI.

All witnesses and evidence used in the report should be entered into Evidence Manager. Page Last Reviewed or Updated: 09-Sep-2020, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Recommended Charges and Prosecution Years, Investigative Contact(s) with Subject(s) and/or Representative(s), Books and Records and Preparation of Tax Return(s), Current Lifestyle/Recent and Post-Offense Factors, Treasury Inspector General for Tax Administration.

• Provide a brief explanation, if necessary.

Page Last Reviewed or Updated: 23-Sep-2020, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Treasury Inspector General for Tax Administration, How Criminal Investigations Are Initiated.

• Discontinued Investigation Report Narrative Version Anatomy of an IRS Criminal Investigation.

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