Part 4. Examining Process
Chapter 10. Examination of Returns
Section 12. Frivolous Return Program
4.10.12 Frivolous Return Program
Manual Transmittal
December 28, 2015
Purpose
(1) This obsoletes IRM 4.10.12, Examination of Returns, Frivolous Return Program.
Material Changes
(1) The material relating to the Frivolous Return Program previously contained in [IRM 4.10.12 is incorporated into new IRM 25.25.10, Frivolous Return Program
Effect on Other Documents
IRM 4.10.12, Examination of Returns, Frivolous Return Program, dated 9-05-2014 is obsolete as of the date of this transmittal .
Audience
Campus Examination employees
Effective Date
(12-28-2015)
Scott Prentky
Director,
Campus Reporting Compliance, SE:S:CCS:CRC
Small Business/Self-Employed
