7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

## Handbook 9.9 Criminal Investigation Management Information System (CIMIS) Chapter 7 Form 4930 Section IV, Items 23 through 28
### Contents [9.9] 7.1 Overview [9.9] 7.2 Investigation Identification [9.9] 7.2.1 Item 23, Fraud Scheme Code [9.9] 7.2.2 Item 24, Service Center Scheme Number [9.9] 7.2.3 Item 25, Statute Date [9.9] 7.2.4 Item 26, Due Date [9.9] 7.2.5 Item 27, Method of Filing [9.9] 7.2.6 Item 28, Related Statute Test (Yes/No) Indicator
### [9.9] 7.1 (09-16-1998) Overview
This chapter describes the information needed to complete items 23 through 28 of Section IV, Form 4930, for input into the Criminal Investigation Management Information System (CIMIS).
### [9.9] 7.2 (09-16-1998) Investigation Identification
The following items contain the various codes and other information necessary to properly complete items 23 through 28 of Form 4930.
### [9.9] 7.2.1 (07-29-1999) Item 23, Fraud Scheme Code
Item 23 "Fraud Scheme Code" (G/P/S/SSI): This is a mandatory field for General Investigations, Primary Investigations, Subject Criminal Investigations, and Subject Seizure Investigations. The system will maintain a record of all entries in this multiple field.
Description | Code
1040x | 113
Alleged Churches (Mail Order Ministry) | 178
Altered Form 1040/1040a/1040ez Schemes | 192
Altered Jurat | 188
Ambulant Services | 118
Blank Form 1040/1040a | 175
Casino | 137
Clinic Mills | 116
Cocaine | 160
Commercial Bribery | 150
Constitutional Basis | 172
Counter Intelligence | 147
Counterfeit Checks | 135
Crack Cocaine | 161
Credit Card | 131
Derivatives | 132
Domestic Trust | 154
Domestic Trust Client | 196
Domestic Trust Other | 197
Domestic Trust Promoter | 195
Durable Medical Equip | 114
Earned Income Credit | 110
Eisner/Non Taxable Receipts | 186
Employee Leasing | 159
Employment Tax | 100
Entitlement and Subsidy Fraud | 157
ERO--With T/P Knowledge | 107
ERO--Without T/P Knowledge | 108
Exempt Hospitals | 155
Factor Discount | 190
Failure to File | 185
Fair Market Value | 173
False Claims | 125
False Claims/Billings | 121
False W2(s) | 167
Family Estate Trust | 180
Foreign Tax Exempt Status | 153
Foreign Trust | 166
Foreign Trust Client | 199
Foreign Trust Organization (Double Trust) | 181
Foreign Trust Other | 200
Foreign Trust Promoter | 198
Forms 843 and Amended Returns | 183
Fuel Tax Credit | 112
Gaming--Other Legal | 142
Gold/Silver Standard | 174
Heroin | 162
Home Health Care | 115
Indian Gaming Regulatory Act (IGRA) | 138
Illegal Gaming | 141
Insolvent Institution | 126
International Fraud | 152
Investment | 143
Leased Assets | 130
Low Income Housing | 158
LSD | 171
Marijuana | 163
Methamphetamine | 164
MEWA | 123
Misuse Of Office | 148
Mortgage Bank Loan | 133
Multiple Filer | 109
Non-Payment Adjustments | 176
Not Listed | 998
Offers in compromise | 169
Operation Phoenix | 193
Other Criminal Activity | 149
Ozone Depleting Chemicals | 104
Panama Canal Zone | 187
Pari-Mutuel | 140
Pension Fraud | 168
Personal Injury | 120
Premium Diversion | 122
Prime Bank Notes | 134
Prisoner | 105
Prizes/Sweepstakes | 144
Product--Diesel | 102
Product--Gas | 101
Product--Tires | 103
Psychiatric Mills | 119
Recovery Room | 145
Recruiter | 106
Reinsurance | 124
Repeat Non-Filer | 170
Riverboat | 139
Rolling Labs | 117
Savings & Loan (S&L) | 136
Schedule C | 111
Schedule C Adjustments | 184
Staged Accidents | 127
Stolen Vehicles/Equipment | 128
Tax Adjustments | 177
Tax Adjustments Letters and Cards | 179
Telefunding/charities | 146
Transfer Pricing | 151
Unknown At Time Of Conversion | 999
Unknown-7/29/98 Conversion | 194
W4--Excessive Overstatement of Allowances | 182
Wages are not income (Taxable) | 191
War Tax Deduction | 189
Workman's Comp | 129
### [9.9] 7.2.2 (09-16-1998) Item 24, Service Center Scheme Number
Item 24 "Service Center Scheme Number" (p/s): Enter the assigned scheme number for all Primary and Subject Criminal Investigations with CI Program number equal to code 104 "Questionable Refund (QRP)." Enter the eight digit number. The first two digits of the eight digit number represent the Service Center Office code, the third and fourth digits represent the filing year, and the last four digits are the sequential number assigned to the scheme.
### [9.9] 7.2.3 (09-16-1998) Item 25, Statute Date
Item 25 "Statute Date" (S): This is a mandatory field for Subject Criminal Investigations. Enter the earliest date that the statute of limitations will expire using the format (MMDDYYYY).
### [9.9] 7.2.4 (09-16-1998) Item 26, Due Date
Item 26 "Due Date" (G/P/S): This is an optional field for General Investigations, Primary Investigations, and Subject Criminal Investigations. Primary Investigations initiated as referrals from Collection, Examination, or Employee Plans/Exempt Organizations will have system-generated due dates. Enter the appropriate due date using the format (MMDDYYYY).
### [9.9] 7.2.5 (09-16-1998) Item 27, Method of Filing
Item 27 "Method of Filing" (P/S): This is a mandatory field for Primary Investigations and Subject Criminal Investigations. Enter the principal method of filing. Non Filer investigations enter code 01.
Description | Code
Non Filer | 01
Paper | 02
Electronic | 03
Telefile | 04
PC1040 | 05
Not Applicable | 97
Unknown | 98
Other | 99
### [9.9] 7.2.6 (07-29-1999) Item 28, Related Statute Test (Yes/No) Indicator
Item 28 "Related Statute Test (Yes/No) Indicator" (p/s): Enter for all non-tax money laundering investigations where the principal or other Violation under investigation (Item 29) is one of the following violations: Title 18-1956, 18-1957 or any Title 31. If the "Related Statute Test" has been made, enter "Yes" , if not, enter "No." Refer to IRM 9781(566.3).
### Internal Revenue Manual | ### Hndbk. 9.9 Chap. 7 Form 4930 Section IV, Items 23 through 28 | ### (07-29-1999)

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