This chapter discusses criminal referrals and prosecutions.
Criminal prosecutions serve to enhance voluntary compliance.
The identification of potential criminal cases by compliance employees is an important part of this process. When firm indications of fraud exist and local criteria are met, the compliance employee should prepare Form 2797, Referral Report of Potential Criminal Fraud Cases. United States Attorneys are reluctant to use their resources to prosecute individuals who cannot be sent to prison. When evaluating a criminal fraud referral, it is essential to determine if the individual is likely to be incarcerated if convicted. Local criteria are developed by each chief, criminal investigation, with the concurrence of the district director, to ensure CI's objective is met.