Case Return Criteria Cases may be returned to the examiner for further development or correction if there is evidence of fraud, malfeasance, collusion, concealment, or misrepresentation by the taxpayer or representative that has not been adequately addressed in the file. 4.8.3-1 of this handbook, as a guide. After review of the case, the file is prepared for suspense pending resolution of the criminal prosecution action. Copies of the examiner's report are forwarded to Criminal Investigation. Districts establish local procedures governing the content of the administrative file to meet District Counsel's specifications.
Districts establish local procedures regarding the content of the case file.
Examination has responsibility for making periodic evaluations of the case to determine if circumstances have changed and verify that the Government's interests are adequately protected. Upon receipt of District Counsel memorandum advising Examination of the resolution of the criminal prosecution, the case file will be released from suspense and returned to the examiner for civil settlement. Once a request has been approved, the district director notifies QMS that a taxpayer is under grand jury investigation. The QMS reviewer determines whether the taxpayer is under examination. If an examination is in process, the reviewer notifies the group of the grand jury investigation.