**CHAPTER 400 -- INVESTIGATIONS**

**(400)-240** **[Processing Complaints, Reports of Investigation and
Congressional Inquiries]{.underline}**

240.1 [Overview.]{.underline}

This Section details the procedures TIGTA follows for receiving and
processing complaints:

-   [General Guidelines for Receiving
    Complaints](#GuidelinesRecComplaints)

-   [Complaints Received by Complaint Management Team
    (CMT)](#ComplaintsRecCMD)

-   [Complaints Received by Divisions](#ComplaintsRecFieldDivision)

-   [Processing Complaints Referred by Internal Revenue Service (IRS)
    Management to TIGTA](#ProcessingComplaintsRefByIRS)

-   [Section 1203 Complaint Processing](#Sec1203ComplaintProcess)

-   [Reports of Investigation](#ROIs)

-   [Section 1203 Complaints Received Directly by
    CMT](#Sec1203ComplaintRecByCMD)

-   [Section 1203 Complaints Received by
    Divisions](#Sec1203ComplaintRecByFieldDivision)

-   [Processing Reports of Investigation to the
    IRS](#ProcessingROIsToIRS)

-   [Processing Congressional Inquiries](#ProcessCongressionalInq)

-   [Processing *Qui Tam* Complaints](#ProcessQuiTamComplaints)

TIGTA-Office of Investigations (OI) has established and publicized a
toll-free hotline telephone number 800-366-4484 to accept complaints.

240.1.1 [Acronyms
Table.](../../../../../../../../I:/chapter400-inv/acronyms-table/acronyms-table.doc#Intro11)

240.2 []{#GuidelinesRecComplaints .anchor}[General Guidelines for
Receiving Complaints.]{.underline}

TIGTA will assume ownership of all complaints received directly from an
individual complainant. TIGTA does not assume ownership of all
complaints referred by IRS management. See [text
240.5](#ProcessingComplaintsRefByIRS) for more information on processing
complaint referrals by IRS Management.

Assuming ownership means that TIGTA will:

-   Document receipt of the complaint in the Performance and Results
    Information System (PARIS) complaint screen;

-   Interview the original complainant except as authorized by this
    section;

-   Provide original complainant with the complaint number;

-   Determine the appropriate disposition of the complaint; and,

-   Document the actions resulting from the complaint.

The **complainant**, as defined in this section, is the person
originally making the complaint. It does not refer to the source of the
complaint, which in many instances may be an intermediary that refers
the complaint to TIGTA.

TIGTA will evaluate all complaints and make a determination as to
whether TIGTA will initiate an investigation into the matter or will
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. In complaints where an investigation is not
initiated, a reason for no investigation code in the PARIS complaint
screen must apply (e.g., tax issue, other entity's jurisdiction).

All complaints received by TIGTA employees will be properly documented
in a PARIS complaint screen by the special agent or CMT personnel
receiving the complaint.

**Note:** Information developed from internal initiatives, such as
Strategic Enforcement Division (SED)/Unauthorized Access (UNAX),
integrity projects, or spin-off cases relating to multi-subject
investigations, are not documented in the PARIS complaint screen as
these are not \"complaints\" received by TIGTA. The PARIS complaint
screen is used to document complaints received from external sources
only.

If the complaint is received by other than telephonic means, TIGTA will
contact the complainant to advise them that TIGTA has received his/her
complaint and to provide the complaint number assigned to the matter.

The initial complainant will be notified, if possible, that his/her
complaint has been referred to TIGTA on any complaint referred and
accepted by TIGTA from another agency (e.g., complaints initially
received by the IRS and then subsequently referred to TIGTA).

Due to Federal privacy laws, TIGTA 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,
202-622-4068. See [Chapter 700, Chief Counsel, Sections
60](../../../../../../../../I:/chapter700-counsel/700-60/700-60.doc) and
[70](../../../../../../../../I:/chapter700-counsel/700-70/700-70.doc),
of the TIGTA Operations Manual for information concerning FOIA and
Privacy Act requests.

For all complaints received by divisions where an investigation is not
initiated, a hard copy file will be established. This file will be
maintained by the division receiving the complaint in accordance with
the applicable record retention schedule. The hard copy file will
include any incoming correspondence from the complainant. The reason
TIGTA chose not to investigate the complaint must be documented in the
appropriate data field of the PARIS complaint screen. See [Chapter 500,
Information Technology, Section
130.1.4](../../../../../../../../I:/chapter500-info-tech/500-130/chapter500-130.doc#ControlSched)
of the TIGTA Operations Manual for records control schedules.

240.3 []{#ComplaintsRecCMD .anchor}[Complaints Received by
CMT.]{.underline}

The CMT will maintain a staff of Investigative Technicians that are
available to receive complaints Monday through Friday, except for
Federal holidays, from 8:00 a.m. until 4:30 p.m. eastern time.

The CMT will maintain the capability to receive complaints through each
of the following methods:

-   Hotline telephone: 800-366-4484

-   Fax: 202-927-7018

-   United States (US) mail:

###### Treasury Inspector General for Tax Administration

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

-   Inter-office or Treasury Bureau routing

-   Email: \*TIGTA-NO Complaints Unit

-   Internet Email : Complaints@TIGTA.treas.gov

When CMT receives a complaint through the Hotline telephone, the
receiving Investigative Technician will conduct an interview of the
complainant to ascertain information relevant to the complaint. The
Investigative Technician will document the complaint in the PARIS
complaint screen, unless the complaint is against a TIGTA employee. If
the complaint is against a TIGTA employee, the Special Agent-in-Charge
(SAC)-Special Inquiries and Intelligence Division (SIID) will be
responsible for documenting the complaint in the PARIS complaint screen.

If the complaint is received by other than telephonic means, the
Investigative Technician will document the complaint in the PARIS
complaint screen and contact the complainant by telephone to develop
additional information as necessary.

In all complaints received by CMT, the Assistant Special Agent-in-Charge
(ASAC)-CMT, or his/her designee, will send the complainant a written
acknowledgement advising that TIGTA has received his/her complaint.

The ASAC-CMT or his/her designee will review the complaint for final
evaluation and disposition.

240.3.1 [CMT Complaints Referred for Investigative
Determination.]{.underline} If the ASAC-CMT determines the complaint
involves alleged criminal or IRS employee misconduct issues, CMT will
forward the complaint to the appropriate SAC for an investigative
determination as follows:

-   CMT will refer any complaint involving the following to the SAC-SIID
    for an investigative determination:

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```
-   Any senior IRS official and IRS International employee as listed in
    [Sections
    340.2.1](../../../../../../../../I:/chapter400-inv/400-340/chapter400-340.doc#IdentificationSeniorIRSOfficial)
    and
    [340.2.2](../../../../../../../../I:/chapter400-inv/400-340/chapter400-340.doc#IdentificationInternationalIRSPersonnel)
    of this Chapter.

-   Any TIGTA employee.

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```
-   CMT will refer any complaint involving the following to the
    respective SAC-Field Division for an investigative determination:

```{=html}
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```
-   An IRS employee in the International (U.S. Competent Authority)
    function and located in Puerto Rico or the U.S. Virgin Islands must
    be referred to the SAC-Atlanta Field Division.

-   An IRS employee in the International (U.S. Competent Authority)
    function and located in Guam or the American Samoa Islands must be
    referred to the SAC-San Francisco Field Division.

```{=html}
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```
-   CMT will refer all other complaints to the SAC covering the
    geographic area where the alleged subject of the complaint is
    employed, if an IRS employee, or where the alleged subject of the
    complaint lives, if a non-IRS employee.

If CMT personnel interviewed the complainant, a Memorandum of Interview
or Activity (Form OI 2028-M) documenting the interview will be included
in the complaint package forwarded to the SAC.

If CMT personnel did not interview the complainant, division personnel
will make reasonable attempts to conduct the interview, either in-person
or telephonically. See [240.4](#ComplaintsRecFieldDivision) of this
section for more information regarding complaints received by divisions.

If a decision is made not to open an investigation, the reason will be
documented in the \"Reason for no investigation\" data field of the
PARIS complaint screen. The SAC will be responsible for making final
disposition decisions on complaints.

If the SAC determines an investigation is warranted, the PARIS complaint
screen will be appropriately documented.

For those complaints not investigated, the SAC will make a final
disposition decision and will update the PARIS complaint screen as
appropriate.

240.3.2 [CMT Complaints Referred to the IRS.]{.underline} All complaints
that are being referred to the IRS for action and response will be
forwarded to the Employee Conduct and Compliance Office (ECCO), via a
Complaint Referral Memorandum -- Response Required (Form OI 2070),
within 30 days of receiving the initial complaint.

CMT will update the PARIS complaint screen as appropriate.

The address for ECCO is:

###### Internal Revenue Service

###### Employee Conduct and Compliance Office

> 1111 Constitution Avenue NW
>
> OS:HC:R:EC, Room 7213/IR

##### Washington, DC 20224

> Fax number: 202-622-6114
>
> Telephone number: 202-622-6383
>
> Email: <CCPAG@IRS.GOV>

The only exception to this is a complaint on an IRS Office of Chief
Counsel (OCC) employee. A complaint referred on an OCC employee must be
forwarded as follows:

> Deputy Chief Counsel
>
> Office of Chief Counsel, IRS
>
> Room 3026
>
> 1111 Constitution Avenue NW
>
> Washington, DC 20224

The PARIS Coordinator will follow-up with the IRS on all complaints
referred from CMT via Form OI 2070 that have not been returned within
180 days to ascertain the reason and the anticipated date of the
response.

When the IRS returns the Form OI 2070 to CMT, the ASAC-CMT will ensure
the response is fully documented, to include:

-   The actions taken by the IRS;

-   The scope of the IRS inquiry into the matter; and,

-   The methodology used by IRS to conduct its inquiry.

If any of the above is not included in the IRS response, then the
ASAC-CMT will return the complaint to ECCO or OCC, requesting that the
additional information be provided by the IRS.

When a final response is received from the IRS, the ASAC-CMT will ensure
the PARIS complaint screen is updated as appropriate.

All complaints involving Section 1203 violations will be processed in
accordance with [240.6](#Sec1203ComplaintProcess) of this section.

240.4 []{#ComplaintsRecFieldDivision .anchor}[Complaints Received by
Divisions.]{.underline}

All complaints received by division personnel will be forwarded 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.

Field divisions will refer any complaint involving the following to the
SAC-SIID for an investigative determination:

-   Any senior IRS official or IRS International employee as listed in
    [Sections
    340.2.1](../../../../../../../../I:/chapter400-inv/400-340/chapter400-340.doc#IdentificationSeniorIRSOfficial)
    and
    [340.2.2](../../../../../../../../I:/chapter400-inv/400-340/chapter400-340.doc#IdentificationInternationalIRSPersonnel)
    of this Chapter; and,

-   Any TIGTA employee.

Field divisions will refer any complaint involving the following to the
respective SAC-field division for an investigative determination:

-   An IRS employee in the International (U.S. Competent Authority)
    function and located in Puerto Rico or the U.S. Virgin Islands must
    be referred to the SAC-Atlanta Field Division.

-   An IRS employee in the International (U.S. Competent Authority)
    function and located in Guam or the American Samoa Islands must be
    referred to the SAC-San Francisco Field Division.

Division personnel will make reasonable attempts to interview all
complainants, either telephonically or in person, within 15 days of
receiving the complaint. Any determination not to interview the
complainant must be approved by the appropriate SAC for those complaints
received by division agents, or referred to a division by CMT and not
previously interviewed by CMT personnel. If a decision is made not to
interview the complainant, the reason, along with a statement indicating
that the SAC concurred with the decision, is to be documented in the
Remarks section of the PARIS complaint screen.

For all complaints referred to a SAC/ASAC for evaluation and
disposition, if it is determined that an investigation is not warranted,
the reason will be documented in the \"Reason for no investigation\"
data field of the PARIS complaint screen.

If an investigation is not initiated, the complaint will generally be
disposed of 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. TIGTA will include in
    the Remarks section of this form a brief summary of the nature of
    the complaint, the reason an investigation is not being initiated,
    and that the IRS should provide the scope of, and methodology used
    in, their inquiry into the matter when responding to TIGTA regarding
    the complaint. The PARIS complaint screen will be updated as
    appropriate. The IRS response to the complaint should include any
    actions taken and the scope and methodology of its inquiry into the
    matter. If the IRS response is lacking any of these three elements,
    the originating SAC is to follow-up with the IRS to obtain the
    missing information. The PARIS Coordinator will follow-up with ECCO
    on all complaints referred via Form OI 2070 that have not been
    returned within 180 days to ascertain the reason and the anticipated
    date of response.

-   If the complaint involves issues that relate to IRS operations or
    personal/business tax-related issues, and there is no potential for
    disciplinary action against an IRS employee, or any other reason to
    track the IRS disposition of the complaint, it will be forwarded to
    ECCO via a Complaint Referral Memorandum-For Information Only (Form
    OI 2070-A). The PARIS complaint screen will be updated as
    appropriate.

-   If the complaint does not come under the jurisdiction of TIGTA or
    the IRS, the complaint will be forwarded, by letter from the SAC, to
    the agency having jurisdiction over the matter. The PARIS complaint
    screen will be updated as appropriate.

-   The complaint may be associated with a previously initiated and/or
    closed investigation if the investigation relates to the same issues
    as the current complaint. The PARIS complaint screen will be updated
    as appropriate.

-   The complaint may be documented in the PARIS complaint screen as a
    non-actionable item.

-   Any complaint or request for information received by field personnel
    from a member of the U.S. Congress will immediately be forwarded to
    the TIGTA Executive Secretariat for appropriate response and
    tracking. The address and telephone number are:

> Treasury Inspector General for Tax Administration
>
> TIGTA Executive Secretariat IG:MS:PI:P
>
> 1125 15^th^ Street, NW, Room 700A
>
> Washington, DC 20005
>
> 202-622-7015

-   If the SAC determines an immediate investigation of the matter is
    appropriate, an investigation may be initiated concurrently with
    forwarding the complaint to the Executive Secretariat.

-   All hard copy documents relating to a complaint will be transmitted
    in a "Confidential Information -- to be opened by addressee only"
    envelope.

240.5 []{#ProcessingComplaintsRefByIRS .anchor}[Processing Complaints
Referred by IRS Management to TIGTA.]{.underline}

Generally, TIGTA will receive complaints from IRS management in two
ways: referrals by IRS directly to a TIGTA division, or by ECCO referral
to CMT.

The receiving TIGTA official will evaluate the complaint and, within
five working days, advise the IRS official who originally made the
complaint whether TIGTA will take ownership of the complaint.

In most instances, TIGTA will not take ownership of 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;

-   Taxpayer's personal or business tax issues;

-   IRS systems/process issues; or,

-   Legality of tax system issues.

However, consideration should always be given to making a referral to
TIGTA's Office of Audit where system issues are present.

If TIGTA does not take ownership of the complaint, TIGTA will return the
complaint to the IRS by whatever means the SAC determines is most
expedient, and the IRS will **not** be requested to provide TIGTA with
the results of any subsequent actions it may take in regards to the
complaint. The PARIS complaint screen will be documented as appropriate,
and a file on the complaint will be maintained by the receiving TIGTA
official.

In those instances where TIGTA takes ownership of a complaint, TIGTA
will notify the original complainant advising him/her that TIGTA has
received his/her complaint and provide the complainant with the related
TIGTA complaint number.

In all instances, the receiving TIGTA employee will document receipt of
the complaint in the PARIS complaint screen, regardless of whether TIGTA
takes ownership or the complaint is returned to the IRS.

240.6 []{#Sec1203ComplaintProcess .anchor}[Section 1203 Complaint
Processing.]{.underline}

Complaints and investigations involving alleged violations of Section
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 Section 1203 violation. Usually, the only exceptions will be
Section 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 Section1203 allegations, may
fully resolve the issues and a TIGTA investigation will not be
warranted.

The SAC/ASAC will review the complaint to determine if there is a basis
for a Section 1203 allegation. For there to be a basis for a Section
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;

-   The alleged incident occurred on or after July 22, 1998; and,

-   The substance of the allegation relates to one or more of the 10
    specified Section 1203 violations. See [Exhibit
    (400)-240.2](../../400-exhibits/exhibit400-240-2.doc) for the RRA 98
    1203 Plain Language Guide to determine the elements for a specific
    Section 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
original complainant to determine when the incident on which the
complaint is based actually occurred.

If the SAC/ASAC determines that the three criteria above have been met,
the complaint will be entered to the PARIS complaint screen using the
appropriate Section 1203 violation code.

If the SAC/ASAC determines that a TIGTA investigation should not be
initiated, the complaint will be referred 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 that an
investigation is needed to resolve a Section 1203 issue regarding the
complaint, the TIGTA representative will determine whether to initiate
an investigation.

Do not remove the Section 1203 violation code from the PARIS complaint
screen when an IRS initial inquiry and evaluation determines there is no
basis for the Section 1203 allegation. The Section 1203 violation code
must be retained in the PARIS complaint screen due to special reporting
requirements and analyses conducted at Headquarters.

A Section 1203 violation code will not be removed from PARIS
investigations screen by field division personnel once the code is
entered, even if the subsequent investigation disproves or otherwise
fails to substantiate the Section 1203 allegation. Again, it is
necessary that the Section 1203 violation code be retained in PARIS
investigations screen due to special reporting requirements and analyses
conducted at Headquarters.

240.7 []{#ROIs .anchor}[Reports of Investigation.]{.underline}

Generally, TIGTA field divisions will forward completed reports
involving a Section 1203 violation to IRS Investigations Management &
Process Improvement (IRS-IM) in accordance with the instructions
contained in [Section
250.12](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#ReferringROItoIRSActionInfo)
of this Chapter. If the investigation involves a GS-15 or above, an
agreement will be made between the SAC-Field Division and the SAC-SIID
on processing. The Remarks Section of the Referral Memorandum (Form
OI-2076) must reflect the following statement: **"This report contains a
1203 matter and must be forwarded to the** **ECCO."** 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 []{#Sec1203ComplaintRecByCMD .anchor}[Section 1203 Complaints
Received Directly by CMT.]{.underline}

All Section 1203 complaints received directly by CMT will be reviewed,
evaluated, and documented as appropriate in the PARIS complaint screen.

If there are other serious misconduct or criminal issues not directly
related to the Section 1203 violation, the complaint will be forwarded
immediately to the appropriate SAC for an investigative determination of
these non-Section 1203 issues.

If the complainant initially provided insufficient information to make
an investigative determination, CMT will telephonically contact the
complainant to obtain additional information to assist the field
division in making their determination.

If CMT determines there is a potential basis for a Section 1203
violation, and it is one of those listed below, the complaint will be
forwarded for initial inquiry and evaluation to ECCO on the Form OI 2070
relating to Section 1203 violations. The inquiry should include a review
of the allegation to determine if there is a basis for the allegation,
and to assess whether the IRC, regulations, or IRS policies, including
the Internal Revenue Manual (IRM) were violated, or if willful late
filing or willful understatement of Federal tax filing or an
understatement of tax liability took place.

Section 1203 **(b)(1)** Section 1203 **(b)(3)(B)** Section 1203
**(b)(8)**

Section 1203 **(b)(3)(A)** Section 1203 **(b)(6)** Section 1203
**(b)(9)**

However, if one of the above Section 1203 violations is so closely
related to other serious misconduct or criminal issues that it would be
impractical or inadvisable to "breakout" or separate the Section 1203
violation, then the SAC-Operations may elect not to refer the above
listed violations to the IRS for the preliminary inquiry and evaluation,
but instead, refer it directly to the appropriate SAC for investigation.

If the Section 1203 violations above are alleged against an individual
in a GS-15 or above position, the complaint will be referred to the
SAC-SIID for investigation. Exception for Section 1203 (b)(3)(A) - the
complainant must allege that the named IRS Employee personally committed
an overt act against the complainant that caused a denial of his/her
Constitutional Rights, otherwise, the complaint will be forwarded to
ECCO as noted above. If the complaint alleges a violation of Section
1203 (b)(3)(A) but does not allege an overt act by the subject, then the
complaint should be titled as "IRS Officials-Constitutional Tax Issues."

If the IRS reviews and determines that there is a basis for the Section
1203 allegation, CMT will forward the results of the IRS inquiry, along
with other appropriate documentation, to the appropriate SAC, who will
initiate an investigation. If the IRS determines there is no basis for
the Section 1203 allegation, the complaint will be closed upon return of
Form OI-2070 from the IRS.

For all other Section 1203 allegations not relating to those listed
above, if it is determined there is a basis for a Section 1203
violation, the complaint will be forwarded directly to the appropriate
SAC for investigation.

The Complaint Status and Date fields in the PARIS complaint screen must
be continuously updated to reflect the current status of the complaint.

See [Exhibit
(400)-240.1](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-exhibits/exhibit400-240-1.doc)
for processing Section 1203 complaints received by CMT.

240.9 []{#Sec1203ComplaintRecByFieldDivision .anchor}[Section 1203
Complaints Received by Divisions.]{.underline}

All Section 1203 complaints received by a division will be reviewed,
evaluated, and documented, as appropriate, in the PARIS complaint screen
by the receiving agent.

The receiving agent will then forward the complaint to his/her ASAC for
review and a disposition determination.

If the complainant specifically alleges a Section 1203 violation, but
the SAC/ASAC determines there is no basis for the Section 1203
allegation, then the complaint will be forwarded to ECCO on a Form OI
2070.

If the complaint alleges a Section 1203 violation, and the ASAC
determines there is a basis for the Section 1203 allegation, then he/she
will initiate an investigation, except as provided below.

If one of the following Section 1203 violations is alleged,

> Section 1203 (b)(1) Section 1203 (b)(3)(B) Section 1203 (b)(8)
>
> Section 1203 (b)(3)(A) Section 1203 (b)(6) Section 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 Section 1203
violation.

However, the SAC may elect to investigate any alleged Section 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 Section 1203
allegation, then the complaint will be closed upon return of the 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 Section 1203
allegation, then an investigation will be initiated upon return of the
Form OI-2070 from the IRS.

See [Exhibit
(400)-240.1](http://web.tigta.treas.gov/IMDS/chapter400-inv/400-exhibits/exhibit400-240-1.doc)
for processing Section 1203 complaints received by divisions.

240.10 []{#ProcessingROIsToIRS .anchor}[Processing Reports of
Investigation to the IRS.]{.underline}

The originating SAC will forward reports in accordance with guidance
contained in [Section
250.12](../../../../../../../../I:/chapter400-inv/400-250/chapter400-250.doc#ReferringROItoIRSActionInfo)
of this Chapter. An exception are those reports where the subject is a
GS-15 or above manager which will be forwarded to SAC-SIID, who in turn
will date the Form OI 2076 and forward it to IRS-IM, unless otherwise
agreed by the SAC-SIID and the SAC-Field Division.

Upon completion of the adjudication process, the IRS adjudicating
official will return the ROI and the accompanying Form OI 2076, through
IRS-IM, to the referring SAC as documented on the Form OI 2076.

If the adjudication process extends beyond 180 days for a particular
case, the PARIS Coordinator will follow-up with IRS-IM to determine the
reasons and the anticipated completion date of the adjudicative actions.
IRS-IM will advise the SAC of the appropriate IRS management personnel
to contact regarding the matter. For those cases forwarded to the IRS by
SAC-SIID, SAC-SIID will be responsible for this monitoring.

The IRS adjudicating official will document the Form OI 2076 with any
administrative actions taken, the date of the decision, and the
Automated Labor and Employee Relations Tracking System (ALERTS) issue
code.

If the originating SAC believes the administrative action taken by the
IRS is not commensurate with the results of the investigation, the issue
will be forwarded to the appropriate Assistant Inspector General for
Investigations (AIGI), who may raise the matter to the Inspector General
(IG) or the IRS executive over the employee.

All SACs will implement procedures to routinely monitor the timeliness
and appropriateness of administrative actions taken for investigations
referred to the IRS for administrative disposition.

240.11 []{#ProcessCongressionalInq .anchor}[Processing Congressional
Inquiries.]{.underline}

The TIGTA Executive Secretariat will log all congressional
correspondence into PARIS TIGTA Control Management (TCM), including
scanning all documents as an attachment to the TCM ticket. The Executive
Secretariat, in consultation with the Congressional Liaison, will assign
the matter to the appropriate TIGTA office. See [Chapter 200, Management
Services, Exhibit
(200)-40.3](../../../../../../../../I:/chapter200-general/200-exhibits/exhibit200-40-3.doc)
of the TIGTA Operations Manual.

All congressional inquiries requiring action by TIGTA-OI will be
forwarded to SAC-Operations Division for initial documentation,
assignment, coordination, and tracking.

The Operations Division will initiate the appropriate actions to ensure
that acknowledgements are sent to individual Senators or Representatives
within 15 days of receipt by TIGTA of their congressional inquiries.

Congressional responses to individual Members of Congress will be
prepared in letter format for the signature of the DIGI.

Congressional responses to Congressional Committees will be prepared in
letter format for the signature of the Inspector General (IG).

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. A copy of the
referrals to field divisions will be sent to the Deputy Assistant
Inspector General for Investigations (Field Operations).

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 in which the SAC is unable to
complete the inquiry within the first 30 days after receiving the
inquiry, the SAC will submit a status report to the SAC -- Operations
Division every 30 days until the investigation is closed. Concurrently,
a copy of the status reports from field divisions will be sent to the
Deputy Assistant Inspector General for Investigations (Field
Operations).

In each status report, the SAC will advise the Operations Division
whether the field division anticipates completing the investigation
within the next 30 day time period. If the investigation is not
anticipated to be completed within the next 30 days, the SAC will
include an explanation for the delay.

When the SAC's inquiry into the matter is completed, the SAC will submit
a synopsis of the results of the inquiry to the Operations Division, or
if an investigation was initiated, a copy of the report.

The Operations Division will then prepare the final response to the
appropriate member(s) of Congress or Congressional Committee.

240.12 []{#ProcessQuiTamComplaints .anchor}[Processing *Qui Tam*
Complaints.]{.underline}

A *qui tam* complaint is a civil suit filed under the provisions of the
[False Claims
Act](http://assembler.law.cornell.edu/uscode/html/uscode31/usc_sec_31_00003730----000-.html)
by a private citizen in the name of the United States. The law requires
that *qui tam* complaints be filed 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 to
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 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.