TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION



CHAPTER 400 – INVESTIGATIONS(400)-240 Processing Complaints, Reports of Investigation, and Congressional Inquiries240.1 Overview.This section details the procedures the Treasury Inspector General for Tax Administration’s (TIGTA) Office of Investigations (OI) follows for receiving and processing complaints:General Guidelines for Receiving ComplaintsComplaints Received by the Complaint Management TeamComplaints Received by DivisionsProcessing Complaints Referred by Internal Revenue Service Management to Office of InvestigationsSection 1203 Complaint ProcessingReports of InvestigationSection 1203 Complaints Received Directly by Complaint Management TeamSection 1203 Complaints Received by DivisionsProcessing Reports of InvestigationProcessing Congressional InquiriesProcessing Qui Tam ComplaintsTIGTA’s OI has established and publicized the toll-free hotline telephone number 800-366-4484 to receive complaints.240.1.1 Acronyms Table. 240.2 General Guidelines for Receiving Complaints.A complaint, as defined in this Section, is any allegation of criminal or administrative misconduct, mismanagement, or other impropriety within TIGTA’s oversight purview of Federal tax administration, including allegations of misconduct by employees of the Internal Revenue Service (IRS), the Office of Chief Counsel of the IRS, the IRS Oversight Board, or TIGTA. An intake is the method by which complaints received by OI are recorded in CRIMES.The complainant, as defined in this Section, is the person who initially reports the allegation. It does not refer to the source of the intake, which in many instances may be an intermediary that refers the initial information to TIGTA.OI will assume ownership of all complaints, as defined in this section, received directly from an individual complainant. OI does not assume ownership of all complaints referred by IRS management. See Section 240.5 for more information on processing complaint referrals by IRS management.Assuming ownership means that OI will:Document the allegation in the Criminal Results Management System (CRIMES) within 15 days of receipt;Enter allegations OI receives from a complainant as a complaint not a lead. A lead is an allegation developed internally, such as a proactive initiative, and not information received from an external source.If the subject of the complaint is unknown, title the complaint as: COMPLAINT RE and a description of the allegation. For example, if complainant JOHN DOE reports that he witnessed an unknown individual stealing government property from an IRS loading dock, the complaint would be titled “COMPLAINT RE THEFT OF GOVERNMENT PROPERTY” or similar wording, not “COMPLAINT OF JOHN DOE.” Never include the complainant’s name in the complaint title;Interview complainant except as authorized by this Section;Provide complainant with the TIGTA Reference Number (TRN);Determine appropriate disposition of the complaint; and Document actions resulting from the complaint.Upon identification of the subject, immediately update the appropriate sections of CRIMES and change the title of the appropriate referral forms to reflect the known subject’s name. OI divisions evaluate all complaints and makes a determination as to whether OI will initiate an investigation into the matter or take other appropriate action. The evaluation of complaints must be limited to preliminary inquiries to determine if the allegation(s) is within TIGTA’s jurisdiction. If a decision is made not to open an investigation, the proper reason will be documented in the "Reason for no investigation" data field of the CRIMES intake plaints received by OI employees that are within TIGTA’s jurisdiction must be properly documented in rmation developed from internal initiatives, such as Fraud and Schemes Division, Unauthorized Access, integrity projects, or spin-off cases relating to multi-subject investigations, are documented as leads created from a master case in the CRIMES intake section and should not be entered via an intake as a complaint received by TIGTA.Once a complaint is received and entered into CRIMES, TIGTA will contact the complainant to advise that TIGTA has received the complaint and to provide the TRN. If there is an e-mail address associated with the complainant contact in CRIMES, the system will automatically e-mail them the TRN. CRIMES only sends the e-mail when an e-mail address is associated with the complainant when the complaint is created. If an e-mail address is added after the complaint was created, provide the TRN separately.OI personnel will make reasonable attempts to interview all complainants, either telephonically or in person, within 15 days of receiving the complaint. The appropriate Assistant Special Agent in Charge (ASAC)/Assistant Director (AD) will approve any determination not to interview the complainant for those complaints received by divisions, or referred to a division by the Complaint Management Team (CMT), if CMT personnel did not previously conduct an interview. If a decision is made not to interview the complainant, document the reason in CRIMES, along with a statement indicating the Special Agent in Charge’s (SAC)/Director (DIR) concurrence with the decision in the “Remarks” section of the CRIMES intake section. CMT is exempt from this recordation requirement.TRNs are the only reference number authorized to be provided to a complainant. OI personnel should never disclose the existence of an investigation by any means, including providing an investigation number. If possible, notify the complainant that his/her complaint has been referred to TIGTA for any complaint referred and accepted by OI from another agency (e.g., complaints initially received by the IRS and subsequently referred to TIGTA). Due to Federal privacy laws, OI generally will only advise a complainant that TIGTA has received the complaint. TIGTA generally cannot provide a complainant with information on his/her complaint unless requested pursuant to the provisions of the Freedom of Information Act (FOIA) and/or the Privacy Act. FOIA and Privacy Act requests are processed through the TIGTA Disclosure Branch. See Chapter 700, Sections 60 and 70, of the TIGTA Operations Manual for information concerning FOIA and Privacy Act requests. For all complaints input into CRIMES, a SharePoint folder is automatically created. This SharePoint folder will be the only repository for the intake record and contain all documents that relate to the intake to include:Documents received from the complainant;TIGTA Forms OI 2028-M, Memorandum of Interview or Activity;TIGTA Form OI 2070, Complaint Referral Memorandum (Response Required) or TIGTA Form OI 2070-A, Complaint Referral Memorandum (Referred for Information Only); andLegible scanned copies of the investigator’s notes.If the complaint is closed to file or referred for information only, document the reason why TIGTA chose not to investigate the complaint in the appropriate data field of the CRIMES intake section.Hard-copy complaint notes may be destroyed once a legible copy has been scanned and retained in the SharePoint folder associated with the intake and the complaint is closed and/or referred. 240.3 Complaints Received by the Complaint Management Team. The CMT will maintain a staff of Investigative Specialists (IS) that are available to receive complaints Monday through Friday, from 8:30 a.m. until 4:00 p.m. eastern standard time, excluding Federal holidays.The CMT will maintain the capability to receive complaints through each of the following methods:Hotline telephone: 800-366-4484;Fax: 202-927-7018;U.S. mail:Treasury Inspector General for Tax AdministrationHotlineP.O. Box 589Ben Franklin StationWashington, DC 20044-0589;Internet: or Treasury Bureau routing; andE-mail: Complaints@TIGTA. When CMT receives a complaint, via a live call, through the Hotline, the receiving IS will conduct an interview of the complainant, if the complaint is within TIGTA’s jurisdiction. The IS will enter the complaint into CRIMES, via an intake, unless the complaint is against a TIGTA employee. If the complaint is against a TIGTA employee, the SAC-Special Investigations Unit (SIU) is responsible for entering the complaint in CRIMES intake section.If a complaint is received by other than a live call, the IS will enter the complaint in the CRIMES intake section and contact the complainant to develop additional information if necessary. The receipt of complaints and subsequent investigative activities will be recorded in accordance with Section 250.6. In circumstances where CMT receives an e-mail complaint that is immediately identified to fall within the jurisdiction of a specific division, forward the e-mail to the responsible SAC/Director, without inputting the complaint into CRIMES, for action as deemed appropriate. For all complaints CMT enters into CRIMES, the AD-CMT or his/her designee, will send the complainant a written acknowledgement advising that TIGTA has received the complaint, and provide the complainant with the TRN. In circumstances where an e-mail address of the compliant is entered in CRIMES, an automatic e-mail acknowledgement containing the TRN is sent to the complainant.The AD-CMT or his/her designee will review the complaint for final disposition. 240.3.1 Complaint Management Team Referrals for Investigative Determination. If the AD-CMT determines the complaint involves alleged criminal violations within TIGTA’s jurisdiction or a named IRS/TIGTA employee, CMT will refer the complaint to the appropriate SAC for an investigative determination as follows:CMT will refer any complaint involving the following to the SAC-SIU for an investigative determination: Any IRS senior executive service (SES) official or IRS International employee;IRS Criminal Investigation ASAC, SAC, and/or SES member;Any allegation of fraud relating to the administration of TIGTA contracts; and Any TIGTA employee.CMT refers any complaint involving the respective SAC-Division for investigative determination. CMT should:Refer to the SAC-South East Field Division an IRS employee in the International (U.S. Competent Authority) function and located in Puerto Rico or the U.S. Virgin Islands.Refer to the SAC-Western Field Division an IRS employee in the International (U.S. Competent Authority) function and located in Guam or the American Samoa Islands.Refer all other complaints to the SAC covering the geographic area where the subject of the complaint is employed (if an IRS employee), or where the subject of the complaint lives, or where the alleged violation occurred (if a non-IRS employee). Refer the complaint to the SAC who is responsible for the area where the complainant resides if a geographic area is not initially identified (e.g., unknown subject).CMT will refer any complaint involving allegations of fraud relating to the administration of IRS/TIGTA contracts to the SAC-SIU, for an investigative determination.When CMT personnel interview complainants, include a TIGTA Form OI 2028-M documenting the interview, then upload the form to the CRIMES SharePoint folder for the intake.Upon receipt of the complaint, division personnel will make reasonable attempts to conduct a thorough complainant interview, either in-person or telephonically. See Section 240.4.If a decision is made not to open an investigation, document the reason in the "Reason for no investigation" field of the CRIMES intake section. The SAC or his/her designee is responsible for making final disposition decisions regarding complaints. 240.3.2 Complaint Management Team Referrals to the Internal Revenue Service. Forward all complaints that are referrals to the IRS’s Employee Conduct and Compliance Office (ECCO) within 30 days, using the appropriate referral form. CMT will update the CRIMES intake section as appropriate. Referrals should sent to the IRS via SharePoint. Outlined below is the contact information for ECCO:Internal Revenue ServiceEmployee Conduct and Compliance Office1111 Constitution Avenue, NWOS:HC:R:EC:EI:ROIU, NCFB-C1-530Washington, DC 20224Fax number: 202-317-6287Telephone number: 202-317-6929E-mail: *HCO ECCO EAUProcess all complaints involving § 1203 violations in accordance with Section 240.6.240.4 Complaints Received by Divisions.Forward all complaints division personnel receive to the appropriate ASAC for evaluation and disposition. Division personnel will process complaints within 30 days of TIGTA’s receipt of the complaint. This 30-day processing period includes reassignment of complaints from one division to another division. Divisions will refer complaints to respective SACs for an investigative determination. Any complaint involving the following: Refer to the SAC-South East Field Division an IRS employee in the International (U.S. Competent Authority) function and located in Puerto Rico or the U.S. Virgin Islands.Refer to the SAC-Western Field Division an IRS employee in the International (U.S. Competent Authority) function and located in Guam or the American Samoa Islands.Refer all other complaints to the SAC covering the geographic area where the subject of the complaint is employed (if an IRS employee), or where the subject of the complaint lives, or where the alleged violation occurred (if a non-IRS employee). Refer the complaint to the SAC who is responsible for the area where the complainant resides if a geographic area is not initially identified (e.g., unknown subject).When a complaint does not warrant an investigation, make a referral to the SAC/ASAC for evaluation and disposition, and document the reason in the "Reason for no investigation" field of the CRIMES intake section. If an investigation is not initiated, generally dispose of the complaint in one of the following ways:If the complaint involves issues where there is a potential for disciplinary action against one or more IRS employees, the originating SAC will forward it directly to ECCO for appropriate inquiry and response, via TIGTA Form OI 2070. Refer complaints involving IRS Chief Counsel employees to IRS Chief Counsel via SharePoint. Update the CRIMES intake section as appropriate. The IRS response to the complaint should include any actions taken and the scope of their inquiry into the matter. If the IRS response is lacking any of these elements, the originating SAC is to follow-up with the IRS to obtain the missing information. The CRIMES Coordinator will follow-up with ECCO on all complaints referred via TIGTA Form OI 2070 that are not returned within 180 days to ascertain the reason and anticipated date of response.Forward complaints that involve issues relating to IRS operations or personal/business tax, and there is no potential for disciplinary action against an IRS employee, or any other reason to track the IRS disposition of the complaint, to ECCO via TIGTA Form OI 2070A. Update the CRIMES intake section as appropriate. Forward by letter from the SAC to the agency having jurisdiction over the matter, complaints that are not under the jurisdiction of TIGTA or the IRS, as authorized by law. Update the CRIMES intake section as appropriate.The intake may be associated with a previously initiated and/or closed intake or investigation if the referred matter involves the same issue(s)/allegation(s). Update the CRIMES intake section as appropriate.The complaint may be documented in the CRIMES intake section as a non-actionable item (e.g., closed to file).OI personnel must immediately forward any complaint or request for information from a member of the U.S. Congress to the Operations Division, Policy Team for appropriate response and tracking. If the SAC determines an immediate investigation of the matter is appropriate, he/she will coordinate with the SAC-Operations Division. 240.4.1?? Lost Identification Media and Access Cards.? IRS issues various types of identification media and/or access cards to individuals affiliated with the IRS (e.g., employees, contractors, volunteers). These cards may include a Homeland Security Presidential Directive 12, or Smart Identification Card (Smart ID), non-photo ID, or access card (e.g., physical access control card, proximity card). If the identification media and/or access card(s) are lost or stolen, the cardholder is required to report its loss to the IRS Computer Security Incident Response Center or the IRS Situation Awareness Management Center, and TIGTA. Although all types of losses may not require a referral, the IRS requires the cardholder who lost the card (the complainant) to obtain a TRN prior to issuing a replacement. To address this challenge, a SharePoint site was created to capture information relating to the loss, which generates a “Loss Number” in the same format of a TRN. The loss number is four digits for the fiscal year of the loss, followed by four digits to correspond to the loss number, for example, 2020-0001, 2020-0002, etc.Document all complaints via OI’s Lost ID Tracker SharePoint site regarding lost identification media and access cards excluding the exceptions indicated below. In these circumstances, no complainant interview is required. The receiving OI employee must capture the following information:Date of loss;Complainant’s First and Last Name;Affiliation (e.g., Employee, Contractor, Volunteer); Type of Loss; Type of identification lost; Standard Employer Identifier (SEID); and the City and State of the complainant’s post-of-duty. SEID’s are not required for volunteers. The following exceptions apply to the abbreviated process outlined above. If the identification media and/or access card was: Found at a crime scene;Used in the commission of a crime or other serious misconduct;Used by someone else to gain access to a facility or information technology system; orUsed to provide access to classified plaints meeting the criteria above require a CRIMES intake entry, and a complainant interview. Document the tracking of lost or stolen media by a national investigative initiative.240.5 Processing Complaints Referred by Internal Revenue Service to Office of Investigations.Generally, OI will receive complaints from IRS in two ways: referrals by IRS directly to an OI division, or by ECCO referral to CMT. In all instances, the receiving OI employee will document receipt of the complaint in the CRIMES intake section.In most instances, OI will not take further action on complaints referred by the IRS that are limited to allegations concerning:Rude or unprofessional conduct on the part of an IRS employee;IRS management competence or judgment issues;Personnel or labor relations issues;Taxpayers’ personal or business tax issues;IRS systems/process issues; orLegality of tax system issues. However, consideration should always be given to making a referral to TIGTA’s Office of Audit or Office of Inspections and Evaluations when programmatic or systemic issues are present.In instances where OI takes further action on a complaint received by a non-employee, OI will notify the complainant advising him/her that TIGTA has received his/her complaint and provide the complainant with the related TRN.240.6 Section 1203 Complaint Processing. Complaints and investigations involving alleged violations of § 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) will receive special processing, as they are tracked and adjudicated differently than most other types of misconduct. Generally, TIGTA will initiate an investigation into all bonafide complaints that allege a § 1203 violation. Usually, the only exceptions will be § 1203(b)(8) and (b)(9) allegations, which relate to timely and full payment of taxes. In some instances, the IRS, if requested to conduct a preliminary inquiry into these § 1203 allegations, may fully resolve the issues and not warrant a TIGTA investigation. The SAC/ASAC will review the complaint to determine if there is a basis for a § 1203 allegation. For there to be a basis for a § 1203 allegation, the following should be apparent in the complaint:The complaint alleges misconduct by an IRS employee, whose identity may either be known or unknown; andThe substance of the allegation relates to one or more of the 10 specified § 1203 violations. See Exhibit (400)-240.1 for the RRA 98 § 1203 Plain Language Guide to determine the elements for a specific § 1203 violation. In some instances, the date that the incident occurred may not be readily apparent in the complaint and will require an interview of the complainant to determine when the incident on which the complaint is based actually occurred.If the SAC/ASAC determines that the two criteria above have been met, enter the complaint into the CRIMES intake section using the appropriate § 1203 violation code.If the SAC/ASAC determines not to initiate an investigation, refer the complaint to ECCO for review by the Board on Employee Professional Responsibility (BEPR). The BEPR will include representatives of TIGTA, IRS National Headquarters, and the appropriate IRS operating division. If the BEPR recommends an investigation to resolve a § 1203 issue regarding the complaint, the TIGTA representative will determine whether to initiate an investigation.Do not remove the § 1203 violation code from the CRIMES intake section when an IRS initial inquiry and evaluation determines there is no basis for the § 1203 allegation. Retain the § 1203 violation code in the CRIMES intake section due to special reporting requirements and analyses conducted at Headquarters. A § 1203 violation code will not be removed from CRIMES by field division personnel once the code is entered, even if the subsequent investigation disproves or otherwise fails to substantiate the § 1203 allegation. Again, it is necessary that the § 1203 violation code be retained in the CRIMES due to special reporting requirements and analyses conducted at Headquarters.240.7 Reports of Investigation.Generally, TIGTA divisions will forward completed reports involving a § 1203 violation to ECCO, Employee Issues Branch, Report of Investigations Unit in accordance with the instructions contained in Section 250.12. If the investigation involves personnel identified in Section 340.2, the SAC-Division and the SAC-SIU will make an agreement on processing. The Remarks Section of TIGTA Form OI 2076, Referral Memorandum, must reflect the following statement: “This report contains a § 1203 matter and must be forwarded to the ECCO Employee Issues Branch, Report of Investigations Unit.” This statement is needed to ensure that all investigations involving a § 1203 allegation are properly and timely routed to the BEPR and thereafter properly adjudicated. 240.8 Section 1203 Complaints Received Directly by the Complaint Management Team.The CMT will review, evaluate, and document all direct intake of § 1203 complaints as appropriate in the CRIMES intake section. If there are other serious misconduct or criminal issues that indirectly relate to the § 1203 violation, enter an intake into CRIMES and immediately refer the complaint to the appropriate SAC for an investigative determination of these non-Section 1203 issues.For all other § 1203 allegations not relating to those listed above, if it is determined there is a basis for a § 1203 violation, forward the complaint directly to the appropriate SAC for investigation.240.9 Section 1203 Complaints Received by Divisions.The receiving special agent (SA) will review, evaluate, and document as appropriate in the intake section within CRIMES all § 1203 complaints the division receives.The receiving SA will then forward the complaint to his/her ASAC/AD for review and a disposition determination.If the complainant specifically alleges a § 1203 violation, but the SAC/ASAC determines there is no basis for the § 1203 allegation, then forward the complaint to ECCO on TIGTA Form OI 2070.If the complaint alleges a § 1203 violation and the ASAC determines there is a basis for the § 1203 allegation, then he/she will initiate an investigation, except as provided below. If one of the following § 1203 violations is alleged:§ 1203 (b)(1)§ 1203 (b)(3)(B)§ 1203 (b)(8)§ 1203 (b)(3)(A) § 1203 (b)(6)§ 1203 (b)(9)The SAC/ASAC may send the complaint package to ECCO for initial inquiry and evaluation as to whether there is a basis for a § 1203 violation.However, the SAC may elect to investigate any alleged § 1203 violation without referral to the IRS for initial inquiry and evaluation.For those complaints referred to ECCO for initial inquiry and evaluation, if the IRS determines there is no basis for the § 1203 allegation, then close the complaint upon return of TIGTA Form OI 2070 from the IRS. For those complaints referred to ECCO for initial inquiry and evaluation, if the IRS determines there is a basis for the § 1203 allegation, then initiate an investigation upon return of TIGTA Form OI 2070 from the IRS. Initiating an investigation after referring a complaint to ECCO requires assistance and submission of a CRIMES helpdesk ticket. 240.10 Processing Reports of Investigation. The originating SAC will forward reports in accordance with guidance contained in Section 250.12. An exception are reports with allegations against personnel identified in Section 340.2, which moves onward to SAC-SIU, who in turn will date TIGTA Form OI 2076 and forward it to ECCO, unless otherwise agreed by the SAC-SIU and the SAC-Division.Upon completion of the adjudication process, the IRS adjudicating official will return the ROI and the accompanying TIGTA Form OI 2076 through ECCO to the referring SAC as documented on the TIGTA Form OI 2076.If the adjudication process extends beyond 180 days for a particular case, the CRIMES Coordinator will follow-up with ECCO to determine the reasons and the anticipated completion date of the adjudicative actions. ECCO will advise the SAC of the appropriate IRS management personnel to contact regarding the matter. For cases forwarded to the IRS by SAC-SIU, SAC-SIU will be responsible for monitoring.The IRS adjudicating official will document the TIGTA Form OI 2076 with any administrative actions taken, the date of the decision, and the Automated Labor and Employee Relations Tracking System issue code.If the originating SAC believes the administrative action taken by the IRS is not commensurate with the results of the investigation and the issue cannot be resolved by the SAC with the IRS directly, forward the issue to the appropriate Deputy Assistant Inspector General for Investigations (DAIGI), Assistant Inspector General for Investigations (AIGI) and/or to the Deputy Inspector General for Investigations (DIGI), who may raise the matter to the Inspector General or the appropriate IRS executive responsible for the employee. 240.11 Processing Congressional Inquiries. The TIGTA Congressional Affairs Liaison logs all congressional correspondence into the TIGTA Congressional Application. Forward all congressional inquiries requiring action by OI to SAC-Operations Division for initial documentation, assignment, coordination, and tracking.Within the Operations Division, the Policy Team is responsible for initiating appropriate actions and sends timely response letters (acknowledgement and final response) to congressional representatives, for congressional inquiries responsive to OI. The Policy Team prepares congressional responses to individual Members of Congress in letter format for the signature of the DIGI and congressional responses to congressional committees in letter format for the signature of the Inspector General. The Operations Division ensures appropriate clearance (e.g., Chief Counsel, Congressional Affairs Liaison) are obtained prior to providing a response letter to the signatory authority.The Operations Division will simultaneously refer the congressional inquiry to the appropriate SAC for proper action and response to the Operations Division regarding results of the inquiry. The respective DAIGI and AIGI will receive a copy of the referrals to the divisions. Unless there are extenuating circumstances, and if applicable, the SAC will ensure that the constituent making the complaint is interviewed.The SAC will endeavor to complete the inquiry or investigation in a timely manner, but usually within 30 days of receiving it from the Operations Division. In those instances, when the SAC is unable to complete the inquiry within the first 30 days after receiving the inquiry, the SAC will submit a status e-mail to the SAC-Operations Division via *TIGTA Inv Operations, respective DAIGI, and AIGI every 30 days until closure of the investigation. The status e-mail must contain a brief synopsis of the leads conducted and an estimated completion date. In each status report, the SAC will advise the Operations Division whether the division anticipates completing the investigation within the next 30-day time period. If anticipation is the investigation will continue beyond the next 30 days, the SAC will include an explanation for the delay.An “extension request” must be submitted in CRIMES, if completion of intakes or investigations cannot occur within the prescribed time period. The request is routed to the appropriate DAIGI or AIGI for approval. The case agent will receive notification of the approval via e-mail when the “extension request” is granted or denied. Extension requests are in addition to, and not a replacement for, status e-mails.Update the intake or investigation referral recommendation when the SAC’s inquiry into the matter is complete. The submitting SAC will “approve” the referral recommendation in CRIMES. Prior to approving the referral recommendation, the SAC will ensure that all of the documents associated with the intake/investigation are stored in the CRIMES SharePoint bine the finalized intake or investigation into a single .pdf document and title by the case number, the complaint or investigation, for example:XX-XXXX-XXXX-CG.pdfXX-XXXX-XXXX-I.pdfDo not approve/forward intakes or investigations to the Operations Division without a complete .pdf in final format. If intakes or investigations are not submitted properly, the review task will be disapproved and returned to the originating SAC for correction.The SAC’s approval of the intake/investigation in CRIMES will submit the intake/investigation to SAC-Operations and the ASAC-Policy for review. The inquiry will undergo a thorough review by the Operations Division and OI Executives, prior to responding to the appropriate Member(s) of Congress or Committee. Upon receipt of final approval, the Operations Division will approve the task in CRIMES, and the submitting SAC will receive a notification/task in CRIMES of the action. The receiving SAC may then approve the intake/investigation for an appropriate disposition (e.g., refer for action, adjudication).240.12 Processing Qui Tam Complaints.A qui tam complaint is a civil suit filed under the provisions of the False Claims Act by a private citizen in the name of the United States. The law requires filing of qui tam complaints under seal and that the Department of Justice (DOJ) receive a copy of the complaint. DOJ has 60 days, not including possible time extensions, to review the complaint and determine if they want primary responsibility for prosecuting the case. When a qui tam complaint is filed involving the IRS or TIGTA, DOJ may ask TIGTA-OI to help with its review of the complaint. Upon receipt of a qui tam complaint, contact TIGTA Office of Chief Counsel for guidance and coordination with DOJ. ................
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