3.28.2. Information Referral Process for Form 3949-A

1a. SBSE Campus Exam

• Dependents/Exemptions

• Non-Filer

(Research IDRS for TIN. If no TIN is located due to missing information required for research (e.g., no address/state/last name, etc.)send to Retention)

Dependents/Exemptions without EITC followIRM 3.28.2.5.1, Dependent without Earned Income Tax Credit (EITC) for Current Processing Tax Year and the Prior Tax Year.

Non-Filer follow IRM 3.28.2.5.2, Non-Filer Criteria.

1b. SBSE Campus Exam

• Joint filing status with claims of forged signature

• Not reporting Alimony

• Unreported income or deductions (for example, Schedule A or Schedule C

EXCEPTION:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡EXCEPTION: Issues related to paid by cash, off the books, under the table, bartering refer to SBSE Field Exam (BOD 4).
(Research for TIN. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc., Retention)

Route to Internal Revenue Service CWI Analyst - MS 6640 1973 N. Rulon White Blvd. Ogden, UT 84404

2. File Maintenance

• Child Support

• No TIN (IDRS Research Required)

• No Tax Issue

• Tolerance Not Met ( IDRS Research Required)

Route to Retention

3. W&I Classification-W&I Campus Exam

• Dependent/Exemptions with EITC

• Earned Income Tax Credit (EITC)

• Earned Income Credit (EITC) or the Earned Income Credit check box

Refer to IRM 3.28.2.6.1.

4. SBSE Field Exam Issues

• Business income or expenses related to the following:

  • partner/shareholder

  • self-employed individuals

  • independent contractors

  • farms

  • landlords (lease/rental property)

  • small business returns (BOD code SB)

  This may include references to being paid by cash, being paid ‘under the table’ or ‘off the books’, kickbacks, or bartering. (For allegations of Business paying employees with cash or ‘under the table’, see Employment Tax under BOD 7).

• Unreported tips

• Trust or Trustee issues

• Unreported Capitol Gains (insider trading)

• Unreported sales of property or investments

• Prosecuted embezzlement or fraud ring

(Research IDRS for TIN, if no TIN located, Retention)

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Refer to IRM 3.28.2.7.

5. CI Financial Crimes

• PPP or PPETXMOD01 loans

• Cash sales on realtor commissions, Organized Crime

• Unreported Income

• Transactions not reported to IRS

• ID Theft Listings (The list contains victims’ names or SSN’s or multiple years)

• Embezzlement (Not Only Prosecuted)

• Fraud Ring (Not Prosecuted)

• Refund Schemes (Involving multiple taxpayers. Signature forged for refund)

• False/Altered documents (e.g. Form W-2’s or Form 1099’s)

(Research IDRS for TIN . If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Refer to IRM 3.28.2.8.

6. RICS/RIVO
Fraudulent Income Documents: False Form W-2s allegedly created or altered by the filer to generate a fraudulent refund.
(Research IDRS for TIN . If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)

Involving one individual taxpayer

Refer to IRM 3.28.2.9.

7. Specialty Tax

Employment Tax Issues (impacting Form 940, Form 941, Form 945)

• Business paying employees with cash, 'under the table', or 'off the books' (For allegations against a person or business not reporting income received in cash, ‘under the table’, or ‘off the books’, see SBSE Field Exam Issues (BOD 4).

• Business failing to withhold payroll taxes from an employee's wages/bonuses

• Business failing to issue W-2 or issuing an accurate W-2

• Business failing to properly classify a worker as an employee or self-employed/independent contractor (issuance of W-2 versus Form 1099)

Estate and Gift Tax Issues (impacting Form 706 or Form 709)

• Unreported gifts/Failure to file a gift tax return (e.g. money loaned but not repaid/later claimed to be a gift, assets transferred without payment)

• Failure to file an estate tax return/under-reported value of an estate (e.g. property stolen from a deceased person, deceased person’s assets transferred without permission, improper estate executor/administrator behavior)

Excise Tax Issues (impacting Form 720)

• bookie business or gambling ring (without reference to organized criminal activity or embezzlement)

• failure to pay taxes on the manufacture, sale, or use of particular supplies or services (e.g. fuel taxes, sport fishing equipment, archery equipment, importing trucks from Canada, glider kits, foreign insurance tax, casualty insurance, indemnity bonds, reinsurance, self-insured health plans, tire taxes, coal mining, vaccine manufacturing, tanning salon, environmental taxes)

Employment Tax Issues - proceed to IRM 3.28.2.10.1

Estate and Gift Tax - Issues proceed to IRM 3.28.2.10.2

Excise Tax Issues - proceed to IRM 3.28.2.10.3

8.Award Request

• With Form 211

• Without Form 211 and contains Award request,

(Research IDRS for complainant TIN)

Route to Whistleblower Office - IRS Initial Claim Evaluation Team 1973 N Rulon White Blvd. Stop 4110 Ogden, UT 84404

9. Tax Exempt/Government Entities (TE/GE)Exempt Organizations (EO): NOTE: Organizations refers to organizations that are recognized by IRS as exempt from regular income tax that are set up as not-for-profit organizations.

• Affordable Care Act (ACA) related to Non-Profit Hospitals. Complaints about excessive collection practices and lack of financial aid by exempt hospitals.

• Charity

• Church

• 501(c) Organization

• Non - Profit

• Political Action Committee (PAC) Section 527

(No IDRS Research Required)

Route to TE/GE / EO Group 7999 1100 Commerce St. Stop 4910 DAL Dallas, TX 75242 Attn: Classification

10. Tax Exempt/Government Entities (TE/GE)Employee Plan (EP)

• Employee Plans

• 401K

• 403

(No IDRS Research Required)

Route to TE/GE/EP - IRS EP Classification 1100 Commerce St. Stop 4910 DAL Dallas, TX. 75242 Attn: EP: Group 7693

11. Tax Exempt/Government Entities (TE/GE)Tax Exempt Bonds (TEB)

:

• Tax Exempt Bonds (TEB)

• Tax Exempt Bonds, Tax Credit Bond, Direct Pay Bond, Municipal Bond Issue

Tax Exempt/Government Entities (TE/GE), Indian Tribal Governments (ITG)

• Indian Tribal Government

• Indian

• Tribal

• Reservation

Federal, State, or Local Government (FSLG) Entity Employment Tax Issues for the Entity can include wording such as:

• County of...

• Department of ...

• State of...

• County of ...

(No IDRS research required)

Route to TE/GE/TEB - IRS 1100 Commerce St. Stop 4910 DAL Dallas, TX 75242 Attn: Referrals Group Manager Attn: TEB: Group 7212 Attn: ITG: Group 7289Attn: FSL: Group 7241

12. Identity Theft IDT (Tax Related) Self Reporting tax-related identity theft with or without substantiating documentation (e.g., police report/official ID) such as:

• Used my SSN as a primary or secondary filer on a return.

• Used a deceased or stolen SSN as primary or secondary on a return

• Filed a return in my name

• Used my childs SSN on a return

Exception: When it is indicated that the child is being claimed by another parent or guardian route to W&I Exam IF W&I Classification W&I Campus Exam criteria, including EITC tolerance is met refer to 3.28.2.6.(No IDRS research required)

Note: If case is received in ECM notate in comments “IDT 1” prior to routing.

Route to SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT. 84404

13. Identity Theft (IDT)Self-Reporting IDT with Police Report but Non-Tax Related Form 3949-A Self-Reporting Non-Tax related identity theft (at risk of tax related identity theft) with or without substantiating documentation (e.g., police report/official ID) such as:

• Data Breach

• Lost or stolen PII/SSN

(No IDRS research required)

X out literal Form 3949-A and write in IDT 4
Note: If case is received in ECM notate in comments “IDT 4” prior to routing.

Route to SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT. 84404

14. BMF ID Theft (Business’ Identity or EIN Stolen to commit Tax Fraud)

• If attached to CP 575A-H or CP 575L or references CP 575 notice

(No IDRS research required)

Route to CAMC AM/EIN Stop 532G

15. Live Returns Form 1040, or Form 1040-X

Route to Batching

16a. Large Business & International

• Offshore

• Overseas

• Foreign country

• U.S. Citizen living abroad.

(Research IDRS for TIN. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)

Involving an individual taxpayer

Refer to IRM 3.28.2.12.

16b. Large Business & International (BOD LM)

• Business or Corporation

• Sub-chapter S Corporations

• Partnerships

(Research IDRS for TIN. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)

Research INOLES for correct BOD Code.
LM = Large Business & International (BOD 16b)
SB = SBSE Field Exam (BOD 4)

Refer to IRM 3.28.2.12.

17. Return Preparer Misconduct (RPM) without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund)

Refer to IRM 3.28.2.13.

18. Return Preparer Misconduct (RPM)

• With or without Form 14157-A attached and the SSN owner is seeking victim assistance (adjustment to their account or a refund)

• Making a complaint about a tax return preparer

(No IDRS Research Required)

Note: If case is received in ECM notate in comments “Form 14157-A” prior to routing.

Refer to IRM 3.28.2.13.

19. Phishing Receipts if:

1. Hard Copy Receipt

2. Electronic E-mail

(No IDRS research required)

1. Hard-Copy Receipt, route to OFDP (Online Fraud Detection & Prevention)

2. Electronic e-mail or ECM forward e-mail to the electronic mailbox, phishing@irs.gov

Route to Internal Revenue Service Fredericksburg Relo 1320 Central Park Blvd. Fredericksburg, VA 22401 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

20. Missing/Lost/Stolen Refund If the only issue is missing refund (TC 840 or TC 846).

1. Form 3911attached, X out Form 3949-A, notate No Tax Issue on Form 3949-A and route to retention.

2. No Form 3911 attached

Note: If case is received in ECM notate in comments “No Tax Issue” prior to routing.

1. Route to Form 3911 to ICT to be scanned as TPRQ.

2. X out the literal Form 3949-A,.write Missing Refund at the top of the form, route to ICT to be scanned as TPRQ

21. Physical Items

• CD-ROM’s, Thumb Drives, Diskettes, Audio Cassettes, Video Cassettes, Laptop, Debit Card Information (such as lists of cards or stacks of cards,), alleged schemes related to Debit cards

• Pictures and Books-Route with the Form 3949-A or to Retention using normal guidelines

If item does not have potential taxpayer information and no Form 3949-A attached.

Route to IRS Tape Library 1250 Murall Drive Kearneysville, WV 25430

22. Collection Policy Issues: Lien, Levy Only
(Research IDRS for TIN. If no TIN located due to missing information required for research (e.g., no address/state/last name, etc.), Retention)

Refer to IRM 3.28.2.11.

23. Form 3949, Information Report Referral (Print INOLES screen for individual listed in section A, box 1a-1g) for IMF or section A, box 2a-2g from BMF.

Refer to IRM 3.28.2.7(5). for Form 3949 routing.

24. IRS Employee Misconduct, Threats, Impersonation I (No IDRS research required)

Route to TIGTA P.O. Box 589 Ben Franklin Station Washington, DC 20044-0589

25. National Security, Counter Terrorism and-Terrorism (financial support for domestic or international)

• Human Threats

• Groups or individuals who threaten violence towards any other group or person or threatens the violent overthrow of our government.

• Treason

• Illegal Activity, if Used to Support Terrorism.

• Homegrown Violent Extremist (HVE)

• Domestic Violent Extremist (DVE)

(No IDRS research required)

Route to Internal Revenue Service-Criminal Investigation (IRS-CI) 1111 Constitution Ave, NW Room 2535/2537 (SE:CI:GO:MO:N2S2) Washington, DC 20224 Attn: Senior Analyst, National JTTF Coordinator

26. Debit Cards IRM 3.10.72.5.10 Processing Cash and handling of Currency and Items of Value IRM 3.10.72.5.10(2)Leave Form 3949-A Attached. (No IDRS research required)

Route to Internal Revenue Service Attn: RIVO External Lead Manager PO. Box 219981 . Kansas City, MO. 64121

27. Innocent Spouse

1. Form 3949-Awith Form 8857, detach Form 3949-A,to Retention, notate at the top of the Form 3949-A,Form 8857 routed. Route Form 8857 to BOD. (No IDRS research required)

2. Form 3949-A without Form 8857 do not route to BOD, follow normal screening procedures.

Route to Small Business/Self-Employed Cincinnati Centralized Innocent spouse Operation (CCISO) 7940 Kentucky Drive, Stop 840 F Florence, KY 41042

A. Alleged unreported amount in referral is below the threshold outlined in paragraph 1 above,

Route to retention if no other BOD criteria exists.

B. IMFOLI reflects -L freeze for any year or taxpayer account is not established on INOLES,

Following instructions in paragraph 2 above.

C. Filed return indicates allegations made in the referral are clearly invalid (see paragraphs 3 and 4 above),

Route to retention if no other BOD criteria exists.

D. Overreported or inappropriate farm or business expenses,

Route to retention if no other BOD criteria exists.

E. Inappropriate dependents of filing status,

Route to retention if no other BOD criteria exists.

F. Unreported share of Partnership or S-Corporation income by the partner/shareholder,

Partnership and S-Corporation income is reported on Sch E. Research IRPTR for K-1 filings that match the allegation and compare to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

G. Business Income (including Self- Employed individuals or, Independent Contractors)

May include reference, to income payments being received by the business in cash,(off the books, under the table, or via bartering),

For allegations against a business not reporting income, compare allegation to filed return (BMF return or IMF Sch C). If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

For allegations against a business paying employees improperly, not withholding payroll taxes, or not filing W-2s or Forms 1099 proceed to IRM 3.28.2.10.1, Issue Identification Employment Tax.

H. Trust or Trustee Issues,

Trusts typically file Form 1041. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing,

I. Capital Gain (insider trading)

Capital Gains are typically reported on Sch D. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

J. Employee Income,

For allegations against an employee not reporting income, research IRPTR for W-2s or Form 1099s that match the allegation and compare to filed return. (W-2 income is reported as wages on page 1 of Form 1040. Form 1099 income is typically reported on Sch C.) If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

For allegations against a business paying employees improperly, not withholding payroll taxes, or not filing W-2s or Forms 1099 proceed to IRM 3.28.2.10.1 , Issue Identification Employment Tax Specialty.

K. Farm Income,

Farms are typically reported on Schedule F. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

L. Lease/Rental Income,

Rents are reported on Schedule E. Compare allegation to filed return. If allegation is clearly invalid, route to retention. Otherwise, go to paragraph 6 to determine routing.

A. Meets BOD criteria

RICS/RIVO310 Lowell Street, Stop 862L Andover, MA 01810Attn: Kimberly Javed)

B. Does not meet BOD criteria

Route to Retention if no other BOD criteria exists.

A. Master File Status is 72

The case is related to Bankruptcy if the transaction code 520 with closing codes 60 - 67, 83 ,85 - 89 is present the case is Bankruptcy related

Notate MFS 72 bankruptcy on the top right corner of the referral

B. Master File Status is 72

Transaction code 520 with closing code 70 - 82, 84 is present. The case is related to Appeals

Notate MFS 72 appeals on the top right corner of the referral

C .Master File Status is 71 or has an unreversed Transaction code 480 (OIC has been received)

-Y Freeze is set

Notate MFS 71 on the top right corner of the referral

D. Master File Status is 24 or 26

Referral alleges the taxpayer has assets available and the taxpayer’s account must show an outstanding liability

Notate MFS 24/26 on the top right corner of the referral

E. Master File Status is 22

Referral alleges the taxpayer has assets available and the taxpayer’s account must show an outstanding liability

Notate MFS 22 on the top right corner of the referral

F. Master File Status not listed above

Do not route to Collection Policy. Research any other criteria met, if no other criteria is identified route to retention.

A. Meets BOD criteria,

Internal Revenue Service130 South Elmwood Ave. Ste. 100 Buffalo, NY 14202-2464 Attn: Shannon Hennessey

B. Does not meet BOD criteria,

Route to Retention if no other BOD criteria exists.

A. Return Preparer Misconduct (RPM) without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund)(BOD 17),

Return Preparer Office (RPO) - IRS 401 W. Peachtree St. NW, Stop 421-DAtlanta, GA 30308

B.. Return Preparer Misconduct (RPM) With or without Form 14157-A attached and the SSN owner is seeking victim assistance (adjustment to their account or a refund) Making a complaint about a tax return prepare (BOD 18),

SP ICT, Ogden Mail Stop 6552

C. Does not meet BOD criteria,

Route to Retention if no other BOD criteria exists.

1 a and 1 b - SBSE Campus Exam

Internal Revenue Service CWI Analyst - MS 6640 1973 N. Rulon White Blvd. Ogden, UT 84404

3 - W & I Classification - W & I Campus Exam

Supervisory Tax Specialist310 Lowell St. Stop 819 Andover, MA 01810Attn: Classification Manager (W & I Exam

4 SBSE Field Exam

Refer to IRM 3.28.2.7(5) for PBC listing.

5 CI Financial Crimes -

IRS-CI1111 Constitution Ave, Room 2516Washington, DC 20224Attn: F3949-A Coordinator (SE:CI:GO:FC)

6 - RICS/RIVO

RICS/RIVO310 Lowell Street, Stop 862L Andover, MA 01810Attn: Kimberly Javed

7 - Estate and Gift Tax

7940 Kentucky Drive Mail Stop 8307 Florence, KY 41042 Attn: WSD

7 - Employment Tax Issues

7940 Kentucky Drive Mail Stop 5702AFlorence, KY 41042

7 - Excise Tax Issues

7940 Kentucky Drive Mail Stop 5701G Florence, KY 41042 Attn: WSD

8 - Award Request

Whistleblower Office - IRS Initial Claim Evaluation Team 1973 N Rulon White Blvd. Stop 4110 Ogden, UT 84404

9 - Tax Exempt/ Government Entities (TE/GE)(EO)

TE/GE / EO Group 7999 1100 Commerce St. Stop 4910 DAL Dallas, TX 75242 Attn: Classification

10 - Tax Exempt/ Government Entities (TE/GE)(EP)

TE/GE/EP - IRS EP Classification 1100 Commerce St. Stop 4910 DAL Dallas, TX. 75242 Attn: EP: Group 7693

11 - Tax Exempt/ Government Entities (TE/GE) - (TEB), (TE/GE), (FSLG)

TE/GE/TEB - IRS 1100 Commerce St. Stop 4910 DAL Dallas, TX 75242 Attn: Referrals Group ManagerAttn: TEB: Group 7212 Attn: ITG: Group 7289Attn: FSL: Group 7241

12 - Identity Theft IDT (Tax Related) IDT 1

SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT. 84404

13 - Identity Theft (IDT) IDT 4

SP ICT, Ogden Mail Stop 6552 1973 N. Rulon White Blvd. Ogden, UT. 84404

14 - BMF Identity Theft

CAMC AM/EIN Stop 532G

15 - Live Returns

Route to batching (M/S 6052)

16a - Large Business and International

LB&I: ADCC: Compliance Planning & Analytics Individual International Compliance (IIC) Planning & Workload Delivery2970 Market St. Stop 2-H08-200Philadelphia, PA 19104Attn: Jack Loggia

16b - Large Business and International (BOD LM)

LB&I Information Referral Analyst 1973 N. Rulon White Blvd. Stop 4912Ogden, UT 84404

17 - Return Preparer Misconduct - without Form 14157 attached and the SSN owner is not seeking victim assistance (adjustment to their account or a refund)

Return Preparer Office (RPO) - IRS 401 W. Peachtree St. NW, Stop 421-DAtlanta, GA 30308

18 - Return Preparer Misconduct

SP ICT, Ogden Mail Stop 6552

19 - Phishing

Internal Revenue Service Fredericksburg Relo 1320 Central Park Blvd. Fredericksburg, VA 22401 Attn: John Dunnivan, Associate Director

20 - Missing/ Lost/Stolen Refund

Route to ICT to be scanned as TPRQ.

21 - Physical Items

IRS Tape Library 1250 Murall Drive Kearneysville, WV 25430

22 - Collection Policy Issues

Internal Revenue Service130 South Elmwood Ave. Ste. 100 Buffalo, NY 14202-2464 Attn: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

23 - Form 3949

Refer to IRM 3.28.2.7(5) for PBC routing.

24 - IRS Employee Misconduct, Threats, Impersonation

TIGTA P.O. Box 589 Ben Franklin Station Washington, DC 20044-0589

25 - National Security, Counter Terrorism and Terrorism

Internal Revenue Service-Criminal Investigation (IRS-CI) Center 1111 Constitution Ave, NW Room 2535/2537 (SE:CI:GO:MO:N2S2) Washington, DC 20224 Attn: Senior Analyst, National JTTF Coordinator

26 - Debit Cards

Internal Revenue Service
Attn: RIVO External Lead Manager
P.O. Box 219981
Kansas City, MO. 64121

27 - Innocent Spouse

Small Business/Self-Employed Cincinnati Centralized Innocent Spouse Operations (CCISO) 7940 Kentucky Drive, Stop 840-F Florence, KY 41042