> **[Exhibit(400)-260.1]{.underline}**

INSTRUCTIONS AND CODES FOR COMPLETING

FORM OI 8273, ASSAULT, THREAT, HARASSMENT INCIDENT REPORT

Caution: The codes contained in this Exhibit are to be used only in
connection with preparation of Form OI 8273. The term "tax protester"
means one whose activities may pose a threat to IRS employees' safety.
The following instructions correspond numerically with the numbered
items on Form OI 8273:

**PART A, Section I**

*(Completed by Special Agent based on information provided by
complainant/source)*

1.  Enter "X" in space reflecting nature of information being reported.
    Check space #4, Information only, when referring information
    concerning violent tax protester activity (when there is no overt
    assault, threat, or harassment against an IRS employee).

2.  Enter name of person referring information (if confidential source,
    use appropriate designation). If same as Block 10, omit Block 5-9.

3.  Enter organization of person referring information e.g., IRS, FBI,
    ATF, state or local law enforcement agency, other private group,
    etc.

4.  Enter date of referral in six digit number as shown: mm/dd/yy

> *(Fill out Blocks 5-9 only if block 2 is IRSE and not the same person
> as listed in block 10.)*

5.  Enter employee's region.

6.  Enter employee's district/service center.

7.  Enter employee's post of duty.

8.  Show employee's position and enter, in space, code from IRSE's
    position code list.

9.  Show function where employee assigned and enter, in space, code from
    IRSE'S function list.

Section II

**Fill out only those blocks in this Section where specific information
is available. Do not complete Blocks 10-14 if the threat is directed
against IRS employees in general, or to any unspecified employee that
may come into contact with the taxpayer. Threat must be directed at a
specific employee. Blocks 20-29 should always be completed where
threat/assault/harassment is involved.**

10. Enter name of IRSE specifically threatened, assaulted or harassed.
    If more than one employee involved, identify additional employees in
    Block 29 (Witnesses) or Block 42 (Describe Incident).

11. Show employee's position and enter, in space, position code from
    list below.

12. Enter function where employee assigned and enter, in space, function
    code from list below.

13. Enter "X" in space reflecting sex of IRSE.

14. Enter EOD of employee in six digit number as shown: mm/dd/yy

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15. Enter employee's region.

16. Enter employee's district.

17. Enter employee's post of duty.

18. Enter "X" in space reflecting whether or not incident occurred or
    taxpayer lives in high assault risk area (HARA) as designated by
    Collection.

19. From list below, enter code, in space, of IRSE activity when
    threatened, assaulted, or harassed. If code 12, 13, or 14 is used,
    indicate in the third block, whether in connection with: a-lien;
    b-levy; c-summons; d-seizure.

20. Show specific type of assignment , e.g. audit 1040, 941 return; TDA,
    TDI, W-4; ACS contact etc.

21. Show tax, penalties, interest, etc., due or proposed.

22. Enter "X" in space reflecting type of contact IRSE had with
    taxpayer; if "others," specify in Block 42.

23. Enter "X" in space in space reflecting location of employee when
    assaulted or threatened. If other, specify in Block 42.

24. Enter address of occurrence.

25. Show date of assault, when threat received or harassment occurred;
    indicate in six digit number as shown: mm/dd/yy

26. Show time of day in four digit military time.

27. Enter "X" in space reflecting whether or not weapon displayed or
    used; if "yes," enter in "Specify" space weapon code from list below
    and describe weapon in detail in Block 42.

28. Enter, from list below, injury of employee code; if injury
    sustained, detail nature in Block 42.

29. Show names and addresses of any witnesses; if IRSE, use business
    address instead of home address. Interviews of witnesses to be
    documented on separate memos of contact.

Section III

30. Enter name of person threatening, assaulting, or harassing IRSE, or
    name of person involved in activity which indicates he/she may pose
    threat to IRSE in future, e.g., made statement, in speech or printed
    media, advocating violence against IRS; activist in an organization
    advocating violence against IRS employees, etc.

31. Enter taxpayer's business name.

32. Enter "X" in space reflecting sex of taxpayer/protester.

33. List age (may be approximate) or DOB, if known, of
    taxpayer/protester.

34. List specific occupation of taxpayer/protester and enter, in space,
    general occupation code from list below.

35. Enter SSN of taxpayer/protester and EIN if sole proprietorship. If
    the return is a joint return and the taxpayer making the threat or
    assault is the secondary individual, also show the name and SSN of
    the primary individual in Block 42.

36. Enter business EIN number. If taxpayer has more than one business,
    enter additional business names and corresponding EIN's in Block 42.

37. If there is reason to believe taxpayer is a tax protester, "X" "yes"
    space; if no reason to believe taxpayer is a tax protester "X" "unk"
    space. If "yes" indicated, must document in Block 42 reasons for
    believing so, and attach as exhibit(s) available information
    indicating such (e.g. newspaper/magazine article reporting actions
    or statements by protester advocating violence against IRS, used
    tactics, arguments, or documents typical of those used by tax
    protest organizations.

38. Enter district where taxpayer resides.

39. Enter district where business located.

40. List home address of taxpayer/protester.

41. List business address of taxpayer/protester.

Section IV

42. Synopsize the nature of the incident or activity.

**Part B**

43. Enter "X" in space reflecting law enforcement agencies checked; if
    positive, indicate nature of record and agency in "Results" section.

44. Enter "X" in space reflecting IRS records check. When IRS CI has an
    open case on the subject of the complaint, all contacts with the
    subject will be coordinated with the Chief, CI.

45. Show agencies checked for ownership of weapons. If no records
    available, enter No Record in "Results" section; if check positive,
    document in "Results" section.

46. Enter "Results of Investigation" code from list below (as of time of
    this report) and "X" whether or not this is final action in case.

47. Enter "Perpetrator Warned" code from list below.

48. Enter "Perpetrator's Reaction to Warning" code from list below.

49. Synopsize the results of contact with the taxpayer, including any
    statements made by the taxpayer.

50. Cite any unusual temporary economic conditions that directly affect
    the taxpayer/tax protester (e.g. labor strike, industry layoff or
    depressed industry, severe weather conditions causing unusual
    problems for farmers, etc.).

Part C

51. Show Check of TIGTA Record Index Action for previous Assault case(s)
    involving subject and enter results by placing appropriate number in
    space provided and show case number(s) in spaces provided.

52. Show Check of TIGTA Index for previous instances of Assaults or
    Threats against IRSE involved and enter results by placing
    appropriate number in space provided and show case number(s) in
    space provided.

53\. Omit.

54\. Omit.

55\. When investigation is initiated, enter "X" in space, either "yes"
or "pending," reflecting initial PDT determination by IRS official. When
investigation is completed, enter name and position of IRS official
making final PDT determination and enter "X" in space, either "yes" or
"no" reflecting the final determination.

56\. Enter cross reference/comments or additional information from other
boxes.

**Employee Position Codes (Blocks 8, 11)**

Accounting Clerk 02 Law Clerk 50

Accounting Technician 03 Laborer 49

ACS Accounts Representative 05 Mail Clerk 56

Administrative Assistant 06 Management Analyst 54

Administrative Specialist 07 Management Assistant 63

Appeals Aid 11 Manager 55

Appeals Officer 12 Office Auditor 60

Attorney 04 Other 90

Branch Chief 08 Personnel Assistant 67

Budget Analyst 09 Personnel Staffing Specialist 64

Budget Assistant 20 Police Officer 59

Case Control Assistant 21 Problem Resolution Officer 66

Case Controller 22 Program Analyst 72

Cash Clerk 13 Program Assistant 73

Clerical 14 Public Information Officer 65

Commissioner 10 Quality Analyst 77

Computer Assistant 26 Regional Commissioner 68

Computer Center Director 27 Revenue Agent 41

Computer Operator 31 Revenue Officer 69

Computer Programmer/Spec. 18 Revenue Representative 70

Conferee 19 Secretary 74

Contact Representative 17 Security Specialist 78

Contractor 32 Service Center Director 51

Data Transcriber 23 Special Agent 75

Disclosure Assistant 33 Special Assistant 79

Disclosure Specialist 34 Staff Assistant 85

District Director 24 Student Trainee 86

Division Chief 25 Supervisory General Investigator 87

Engineer 29 Supervisor 76

Equal Employment Specialist 28 Tax Auditor 80

Estate Tax Attorney 35 Tax Examiner 81

Estate Tax Examiner 30 Tax Examining Assistant 88

File Clerk 36 Tax Examining Clerk 89

Forklift Operator 37 Tax Fraud Investigative Aide 91

General Investigator 48 Tax Law Specialist 82

IDRS Clerk 38 Taxpayer Service Representative 83

IDRS Specialist 61 Tax Technician 84

Illustrator 62 Technician 92

Inspector 39 Telecommunications Specialist 94

Internal Auditor 40 Volunteer 96

**Employee\'s Function (Blocks 9, 12)**

**National Office**

Office of the Commissioner and Staff 010

Office of Chief Compliance Officer 030

> Assistant Commissioner Criminal Investigation 051
>
> Assistant Commissioner Collection 031
>
> Assistant Commissioner Employee Plans and Exempt Organizations 061
>
> Assistant Commissioner Examination 041
>
> Assistant Commissioner International 071

Director, Research 048

Director, Statistics of Income 059

Office of Chief Counsel 101

Office of Chief Information Officer 062

Office of Chief, Headquarters Operations 063

Office of Chief, Management and Administration 095

Office of Chief, Strategic Planning and Communications 067

Office of Chief, Taxpayer Services 021

Office of Modernization Executive 072

Office of Taxpayer Ombudsman 073

**Treasury Inspector General for Tax Administration 081**

**Regional Office**

Regional Commissioner and Staff 117

Regional Chief of Compliance Officer 118

Examination 113

Collection 116

Criminal Investigation 115

Regional Chief, Customer Services 119

Regional Controller 125

Regional Counsel 120

Regional Director of Appeals 112

Regional Director of Support Services 126

**TIGTA Field Division SAC and Staff 127**

**Office of Audit 131**

**Office of Investigations 132**

**Office of District Director**

District Director and Staff 147

Criminal Investigation 143

Collection 142

District Controller 148

Employee Plans and Exempt Organizations 145

Examination 141

Support Services 149

Taxpayer Service 146

**Service Centers**

Office of Director 151

Compliance 153

Computer Services and Accounting 154

Criminal Investigation 157

Processing 155

Tax Accounts 156

**Computing Centers**

Office of Director 160

IRSE Activity (Block 19)

Investigation (CI or TIGTA) 01

Attending court proceedings 02

Search/Seizure (CI or Inspection) 04

Serving summons/subpoena (CI or Inspection) 09

Protection/escort duties 08

Arrest 05

Custody of prisoner 03

Official duties at office 07

Examination (audit) 10

Notification of examination 16

In process of examination 17

Result of examinations findings (tax assessment/adjustment) 18

General investigation in connection with collection activity 11

Collection notification of impending enforcement activity: 12

lien a

levy b

summons c

seizure d

Collection in process of taking enforcement action: 13

lien a

levy b

summons c

seizure d

Results of Collection taking enforcement activity: 14

> lien a

levy b

summons c

seizure d

On duty (not IRS connected) 06

Other 15

**Weapon Used (Block 27)**

Handgun 01

Rifle (non-military) 02

Shotgun 03

Rifle (military type) 10

Knife 04

Blunt instrument 09

Fist, feet, teeth, etc. 06

Vehicle 08

Bomb 07

Other weapons 05

Injury Of Employee (Block 28)

No Injuries 5

Minor - No medical treatment 1

Medical Treatment (no hospitalization) 2

Hospitalization 3

Death 4

**Perpetrator\'s Occupation Categories (Block 34)**

Blue collar; not self-employed 01

(factory worker, plumber, truck driver, etc.)

Blue collar; self-employed (owner or operator truck driver; 02

self-employed painter, etc.)

Owner of small blue collar type business (construction, 03

company contractor, garage, etc.)

White collar; not self-employed (salesperson, 04

accountant, computer operator, etc.)

White collar; self-employed 05

(consultant, real estate appraiser, artist, etc.)

Owner of small white collar type business 06

(insurance agency, accounting firm, consultant, etc.)

Professional (doctor, attorney, clergy) 07

Government employee (federal, state, local) 08

Farmer 09

Unemployed 10

**Results of Investigation (Block 46)**

Not considered for prosecution 13

Blanket Declination used 05

Pending prosecutive opinion 02

Federal prosecution declined 03

Prosecution declined by State, city, or county attorney 04

Perpetrator killed in confrontation 01

Perpetrator committed suicide 06

Perpetrator arrested, indicted, awaiting trial 09

Perpetrator is a fugitive 07

Pre-trial diversion 14

Incompetent to stand trial 08

Dismissed 10

Guilty 11

Acquitted 12

**Perpetrator Warned (Block 47)**

No warning given 5

In person 1

By telephone 7

By letter from AUSA 2

By letter from Inspection 4

By letter from IRS 3

Other 6

**Perpetrator\'s Reaction to Warning (Block 48)**

Meant what he/she said 1

Meant what he/she said, made additional threat(s) 2

Sorry for making statements, meant no harm 3

Denied making threatening statements 4

Not applicable - perpetrator not warned 5

No significant response 6

Admitted making threatening statement, no other 7

significant response

Other 8