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 11 Form 4930 Section VII, Prosecution Recommendation Information
### Contents [9.9] 11.1 Overview [9.9] 11.2 Prosecution Recommendation Information [9.9] 11.2.1 Item 48, Judicial District Code [9.9] 11.2.2 Item 49, Counsel Office Code [9.9] 11.2.3 Item 50, Method of Evasion Code [9.9] 11.2.4 Item 51, Method of Computation Code [9.9] 11.2.5 Item 52, Criminal Deficiency [9.9] 11.2.6 Item 53, Principal Recommended Violation [9.9] 11.2.7 Item 54, Other Recommended Violation(s) [9.9] 11.2.8 Item 55, Recommended Period(s), Periods/Form Number [9.9] 11.2.9 Item 56, Sentencing Impact--SAR
### [9.9] 11.1 (09-16-1998) Overview
This chapter describes the information needed to complete items 48 through 46 of Section VII, Form 4930, for input into the Criminal Investigation Management Information System (CIMIS).
### [9.9] 11.2 (09-16-1998) Prosecution Recommendation Information
Section VII of CIMIS allows entry of prosecution recommendation information.
### [9.9] 11.2.1 (09-16-1998) Item 48, Judicial District Code
Item 48 "Judicial District Code" (p/s): Enter the two digit code from the list below of the judicial district involved at the time the investigation is forwarded with a recommendation (status codes "05" or "06" or "08" or "09" ) or any other Primary Investigation or Subject Criminal Investigation with an entry in Item 14 "Grand Jury Code/Date."
Alabama, Middle | 02
Alabama, Northern | 01
Alabama, Southern | 03
Alaska | 06
Arizona | 07
Arkansas, Eastern | 08
Arkansas, Western | 09
California, Central | 11
California, Eastern | 04
California, Northern | 10
California, Southern | 05
Colorado | 12
Connecticut | 13
Delaware | 14
District of Columbia | 15
Florida, Middle | 17
Florida, Northern | 16
Florida, Southern | 18
Georgia, Northern | 19
Georgia, Middle | 20
Georgia, Southern | 21
Hawaii | 22
Idaho | 23
Illinois, Central | 26
Illinois, Northern | 24
Illinois, Southern | 25
Indiana, Northern | 27
Indiana, Southern | 28
Iowa, Northern | 29
Iowa, Southern | 30
Kansas | 31
Kentucky, Eastern | 32
Kentucky, Western | 33
Louisiana, Eastern | 34
Louisiana, Middle | 95
Louisiana, Western | 35
Maine | 36
Maryland | 37
Massachusetts | 38
Michigan, Eastern | 39
Michigan, Western | 40
Minnesota | 41
Mississippi, Northern | 42
Mississippi, Southern | 43
Missouri, Eastern | 44
Missouri, Western | 45
Montana | 46
Nebraska | 47
Nevada | 48
New Hampshire | 49
New Jersey | 50
New Mexico | 51
New York, Eastern | 53
New York, Northern | 52
New York, Southern | 54
New York, Western | 55
North Carolina, Eastern | 56
North Carolina, Middle | 57
North Carolina, Western | 58
North Dakota | 59
Ohio, Northern | 60
Ohio, Southern | 61
Oklahoma, Eastern | 63
Oklahoma, Northern | 62
Oklahoma, Western | 64
Oregon | 65
Pennsylvania, Eastern | 66
Pennsylvania, Middle | 67
Pennsylvania, Western | 68
Puerto Rico | 69
Rhode Island | 70
South Carolina | 71
South Dakota | 73
Tennessee, Eastern | 74
Tennessee, Middle | 75
Tennessee, Western | 76
Texas, Eastern | 78
Texas, Northern | 77
Texas, Southern | 79
Texas, Western | 80
Utah | 81
Vermont | 82
Virginia, Eastern | 83
Virginia, Western | 84
Washington, Eastern | 85
Washington, Western | 86
West Virginia, Northern | 87
West Virginia, Southern | 88
Wisconsin, Eastern | 89
Wisconsin, Western | 90
Wyoming | 91
Canal Zone | 92
Guam | 93
Virgin Islands | 94
### [9.9] 11.2.2 (09-16-1998) Item 49, Counsel Office Code
Item 49 "Counsel Office Code" (s): Enter for Subject Criminal Investigations only. Enter the appropriate Counsel Office code having jurisdiction over a prosecution report, i.e., any Subject Criminal Investigation with status codes "06" or "09."
North Atlantic Region
Albany | NAAL
Boston | NABO
Brooklyn | NABR
Buffalo | NABU
Hartford | NAHA
Manhattan | NAMN
Regional Office | NARO
Mid-Atlantic Region
Baltimore | MABL
Newark | MANW
Philadelphia | MAPH
Pittsburgh | MAPI
Richmond | MARC
Washington | MAWA
Regional Office | MARO
Southeast Region
Atlanta | SEAT
Birmingham | SEBR
Greensboro | SEGR
Jacksonville | SEJX
Miami | SEMI
Nashville | SENS
New Orleans | SENW
Regional Office | SERO
Central Region
Cincinnati | CECN
Cleveland | CECL
Detroit | CEDT
Indianapolis | CEIN
Louisville | CELV
Regional Office | CERO
Midwest Region
Chicago | MWCH
Des Moines | MWDM
Helena | MWHE
Kansas City | MWKC
Milwaukee | MWML
Omaha | MWOM
Springfield | MWSR
St. Louis | MWSL
St. Paul | MWSP
Regional Office | MWRO
Southwest Region
Albuquerque | SWAL
Austin | SWAU
Dallas | SWDL
Denver | SWDN
Houston | SWHO
Oklahoma City | SWOK
Phoenix | SWPH
Salt Lake City | SWSL
Regional Office | SWRO
Western Region
Anchorage | WEAN
Boise | WEBO
Honolulu | WEHO
Laguna Niguel | WELN
Las Vegas | WELV
Los Angeles | WELA
Portland | WEPO
Sacramento | WESC
San Diego | WESD
San Francisco | WESF
San Jose | WESJ
Seattle | WESE
Thousand Oaks | WETO
Regional Office | WERO
A/C International | ACIN
National Office Criminal Tax Div. | CCCT
### [9.9] 11.2.3 (09-16-1998) Item 50, Method of Evasion Code
Item 50 "Method of Evasion Code" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the one digit code from the list below best describing the principal method of evasion.
Failure to File | 1
Understated Income | 2
False Deductions | 3
False Allocation of Income | 4
False Claim, Credits or Exemptions | 5
False Statements or Documents | 6
Other Evasion Method | 7
Not Applicable | 8
### [9.9] 11.2.4 (09-16-1998) Item 51, Method of Computation Code
Item 51 "Method of Computation Code" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the one digit code from the list below best describing the method of computation used in the special agent's report.
Net Worth | 1
Expenditures | 2
Bank Deposits | 3
Specific Items | 4
Other Method of Computation | 5
Not Applicable | 6
### [9.9] 11.2.5 (09-16-1998) Item 52, Criminal Deficiency
Item 52 "Criminal Deficiency" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution, if applicable. Enter the total amount of criminal tax charged in the special agent's report for all tax periods, exclusive of any proposed civil tax adjustments or penalties. Where more than on taxpayer is involved, the sum of the individual criminal deficiencies entered into the system should not exceed the overall deficiency for the entire investigation. If the total criminal deficiency is not appropriately divided in the special agent's report, the total deficiency should be applied to the principal subject. USE ONLY WHOLE AMOUNTS (i.e., enter $153,243.16 as "153243" ).
### [9.9] 11.2.6 (09-16-1998) Item 53, Principal Recommended Violation
Item 53 "Principal Recommended Violation" IRS Violation(s) Only (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the title number and principal tax statute section recommended in the special agent's report. If the principal violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations." For example, enter "26-7201" representing Title 26, U.S.C., Section 7201; enter "26-72061" , representing Title 26, U.S.C., Section 7206(1); or, enter "18-1956A1AII" , representing Title 18, U.S.C., Section 1956(a)(1)(A)(ii). Do not enter the parentheses. A Title 18 U.S.C. 371 violation should be entered according to the related violation as follows:
Description | Code
Title 18-371 associated with a Title 18 violation | 18-371M
Title 18-371 associated with a Title 26 violation | 18-371K
Title 18-371 associated with a Title 31 violation | 18-371T
Title 18-371 associated with Title 26 and Title 31 violations | 18-371B
### [9.9] 11.2.7 (09-16-1998) Item 54, Other Recommended Violation(s)
Item 54 "Other Recommended Violation(s)" IRS Violation(s) Only (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the secondary statute section(s) recommended in the special agent's report, if applicable. If the secondary violation is any 18-1956 or 18-1957 violation, an 18-371T violation, or any Title 31 violation, an entry is required in Item 32 "Money Laundering/Currency Violations." Refer to Item 53 (Principal Recommended Violation) for format. The system will maintain a record of all entries in this multiple field.
### [9.9] 11.2.8 (09-16-1998) Item 55, Recommended Period(s), Periods/Form Number
Item 55 "Recommended Period(s)" Periods/Form Number (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Enter the tax period(s) recommended and the tax form, i.e., 1040, 1120S, or 941 that are listed in the special agent's report. The following format should be used (YYMM), i.e., 1985 should be entered as "8512" ; quarter ending September 30, 1985, should be entered as "8509." The system will maintain a record of all entries in this multiple field.
### [9.9] 11.2.9 (09-16-1998) Item 56, Sentencing Impact--SAR
Item 56 "Sentencing Impact--SAR" (s): Enter for Subject Criminal Investigations with a recommendation for prosecution. Only report the sentencing impact on IRS violations recommended in the Special Agent's Report (SAR). Enter the appropriate two digit Offense Level (01-43) from the Sentencing Table in the United States Sentencing Commission Guidelines Manual.
### Internal Revenue Manual | ### Hndbk. 9.9 Chap. 11 Form 4930 Section VII, Prosecution Recommendation Information | ### (09-16-1998)

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