irs secret cid handbook part 3 book

Handbook forSpecialAgentspage 9781-213 (1-18-80)Exhibit 300-14Cont.(3) Form2039-8 NOTICETOTHIRD-PARTYRECIPIENT OFIRSSUMMONS Asathird-party recipientor asummons,youmay beentitledtoreceivepaymemlorcena,!)co:::;\s direcllyincurredwhichamreasonabiynec essary10 searchfor ,reproduceortransportrecordsin01 derto complywithaSummons. ThiSpaymentismodeonlyattherates estdbli shedbytheInternalRevenueServicetocertain persons sefved with asummons to prOdUCE::records or informc;lionInwhichthedoesno thavean ownershipinterest. Thetaxpayer to whoseliability the sumnlOllSrelates and thetaxpayer 's oHi cer , employee, agent.accountant,orattorneyare notentitledtothis payment. No paymentwi llbe madefor anycostswhich youhavechargedorbilledtootherpersons. rate for search costs is $5 an hour or fraction of anhour andislimited10thetotalamountof personneltimespentinlocatingandretrievingdocuments, or informationrequestedbythesummons.Specificsalariesofsuchpersonsmaynotbeincludedinsearch costs. Inaddition, search costs do not include salaries, fees,orsi mi farcost sforanalYSisofmaterialorfor managerialorlegaladvice,expertise,research,or timespentforanyof theseactivities. Ifitemized separately, search costs mayinclude theactual cost of extracting information stored by computer inthe format in which it is normally produced, based on computer time andnecessarysuppl ies;however,personneltimefor computersearchmaybepaidforonlyattheInternal RevenueServiceratespecifiedabove. Theratefor reproduction costs for making copies ordupl icatesofsummoneddocuments,transcripts, .. andothersimilarmaterialis10centsforeachpage. Photographs,films, andother materials arereimbursed atcost Theratefortransportationcost sisthesameas \neaC\ l. alcoatnecessar'jtotranSpoftpersonnelto locaie andretrievesumrll011 drecordsorinformal i on, Orcostsincurredsolelybytheneedtotransportthe sumrTlonedmaterialiotheplaceof examination. Inadditiontopaymentforsearch,reproduction, andtranspodationcosl :;,per50"swhoappearbefore antn\e rna\RevGnuGServiceoffi cerinresponsetoa summonSmayrequestpaymentfor authorized witness feesandmileagefees.Youmaymakethisrequestby contactingtheInternalRevbllueServiceofficerorby ctaimingthesecost3separatetyontheitemized bill or invoiceasexplainedbelow. Instructions For RequestingPayment ANerthesummonsis served, youshould keep an accuraterecordofpersonnelsearchtime ,computer costs,numberof reproductionsmade, andtransportation costs. Whenyouare notified thatthesummons has beensatisfactorilycompl iedwith,youmaysubmitan itemizedbill or invoice to the Internal Revenue Service oHicer' beforewhomyouweresummonedtoappear, either," person or by mailtotheaddressfurniShedby thetnternalRevenueServiceofficer.Please writeon theitemized billor invoice the"ame of thetaxpayer to whoseliabilitythesummonsrelates . Ifyouhaveanyquestionsaboutthepayment, plaasecontacttheInternalRevenueServiceofficer belorewhomyouweresummonedtoappear. AnyonesubmittingfalseclaimsforpaymentIs subjecttopossiblecriminalprosecution. Part B- To be given 10 person summonedForm 2039-B (Rev.11-78) MT9781-1IRManual( Handbook forSpecialAgentspage 9781-215 (1-18-80)Exhibit300-14Cont.(5) Form2039-0 Sec. 7809.Special procedure. lor thlrd"9arty .ummon.... (a)Nolice.1')InGeneraL--U(A)anysummon.3describedinsubsectionIe)isservedon anypersonwhois IIhirdpartyrecor::JC f' I

Departmentof the Treuury In_Ao....._ IRSand JudicialDistrictBoundaries mt;" w I\) 0' !: c iii'..-('r-!D 0 c: :::JQ. ..III iii' 1/1Jude;.' Dllln''''Quuid.UNITEDSTATES

JUDI C'A.L DlIl1llCTlAND ClACtKn:AIUe."el ZD_ a.(.tatem, ....w" or Middle DhtncL ....,."n06e.Il......"-"> ....-'" ..Vi...." ......... Legend _RegionalBoundary - JudicislDistrictBoundary IRSDi stric1Boundary qeCommissionef,Wash.,O.C * RegionalCommissioner oNational Computer Cenler ServiceCenterQirector Dlslrlct Director ..... D'-"="-=.1 ::r:rn Ol>C::l a.:J" 0' c= 0 ::. '" 0 (,J Q o(fJ

I C') ..... CO (C

:Ju; ;g III 1\)'"II CDN I\)N Co) I III ::I a. cr 0 0 "" ::IJ ct>CDCD::I C'l i: III "'C 0-:Ii en III :::JQ. c.. c: Q. HandbookforSpecialAgentspage 9781-224 (3-12-82)Exhibit300-20 MemorandumFormatforRequestofInformationFromSocialSecurity Administration HandbookReference:text 333.2:(2)(d) To:SocialSecurityAdministration DivisionofAdjustmentOperations ReceiptandDispatchUnit 4-N-7SouthBlock MetroWestBuilding 300NorthGreeneStreet Date: Baltimore.Marv1and21201 IRS-CRITICALCASE PleasefurnishanitemizationbyEmployernameandaddress ofthequarterly wagesearnedfortheilld icatedperiod (s)for: --Numc) (SocialSecurityNumber)(Year( s)) ThisinformationISnecessaryforadmini strationofemploymentandincome taxlaws. SincerelyYours, DistrictDirector InternalRevenueServiceDistrictOriginatingRequest: Address: Code: IAManualMT9781-31o Handbook forSpecialAgentspage 9781-225 (4-15-82)Exhibit300-21 List of Payment Centers of the SocialSecurity Administration Handbook Reference:text 333.2:(2)(h)o Firat Three Digit. Qf Social Security Account Number 001-134 135-222 232-236 577-584 2 2 ~ 2 3 1 237-267 400- (0 .i j m ::Ju; j i ! I 11I 1 ! t @ ! -a III 10 CD-"CD, ..... -"CID I;COW ..... HandbookforSpecialAgents page9781-238 (1-18-80)Exhibit300-26(1) DescriptionofForm4303 Description ofForm 4303-Computer Transcripts (I)OncmOdul arrccordisprintedpertranscriptpage.If amodulerequir.. morethanonepage,additionalpages arcprintedwithidentifyinginformationfrom ,theheading repeated . (2)Tran,Jct ionsareprintedintheirorderofposting to theMasterFile. (3)Whenatransactionrefl ectsasecondaryamount (suchasWi lhholdingTaxOnanIncomeTaxReturn) theseconda ryamountisshownasa separatetransaction. TheDLNfortbesecondary amountisnOtsbown . Tbererare.JtransactionlackingaDLNcanberecognizedas bei ngpa noftheprcceding primarytransac tion. ExplanationofContentsofTranscriptofAccount, Form4303 CDDate :CorrespondingtoNCCcycl einwhichthe transcriptisproduced. o NameandAddress:Taxpayersnameandcur rent address--onIMFmodulesthen,mcshownisthen,me asgivenonthetaxmodulc,NOTtheentitymodule.For example,ifAliceWill sfileshe rreturnfor1966and changeshernamctoAliceHaysin1969tbeent ityname isAliceH, ys,but,then'meshownonthe1966transcriptisAliceWi lls. ,EIN / SSN :(I)AnastcriskfollowinganSSNindicatesaninvalidnumber. (2)InvalidSSNrel ease-I MFonly - Rprintedifconditionispresent. (3)ScrambledSSN-IMFonly-S printedifconditi onispresent. o PeriodEnding:Yea randmonthinwhichtheperiod coveredbyeachmodule ended. G TypeofTo>:Income,WT-FICA,Excise,RR-Ret., FUTA or blank . G FormFiled:1040A,1040,941.1120,720,CT-Io r 940. " NONE"ifnoreturnfiledonIMF. NameControl : Of theEmit ymodule . ,SpouseorRRBNo. :OnIMFmOdules,spouse's SSNifpresent.OnBMFmodules,RailroadBoardNumber ofpresent. and@FreezeCodes:Alphabeticcodesindicating uptothreefreezeorstatusconditionspresentiDamodule.For example :( TC 914) ,Intell igencecor>lrol. @PriorNameControl:PreseOlonlyif differeD(from currentnameCOntrol. @TranscriptType:Transcripttitle .Forexample, "SPECIFIC.""COMPLETE,"ETC. @SortDLN:Onrequestedtranscripts,istheDLNof transcriptrequest;o ngenera-tedlransc ripts,istbeDLN specifiedbycxtractioncriteria . @ControlDLN: Taxmodule controlDLN. @Loca tIonCodes(current) :SbownasR(Region), DD(District)andAA (Area office). ILoca tionCodes(TDA):PresentifdiffereDtfrom CurrentlocationcodesPrimedinthesamcformatas currentlocationcodc . @>Adju, tmentControlNumber . @Transac tionExplanation :Abbreviati ons(oreach transactionfollowedbytheactualtransactioncode.For example,PAYTWRET- 610.RefertoADPHandbook370-725foreomplCleexplanationofcaehtransaction . @TransactionDatc-Receiveddaleofreturns.credi!!:, andcreditreversals;transferdateforaccounttransfer inorQUI:transactionriatcfortransactionswithout moneyficlds;specialinterestcomputatioDdateforTC 294 ,298,304and308and23Cdateformachine-genera!edIransaetions . 23CDate :AssessmeDtdatefortr ansact ions, usuallyaFriday. @TransactionAmount-Amountofeacbtransaction: Crcditsareindi catedbyaminus(-) sign . @CyclePostcd:Cycleofthepostedtr ansact ion printedintheform",YY-WW . @TransactionDLN:DLNofthetransact ion.Not printedfor"SecondaryAmount"Tra nsac tions.Replaced byTUS(Trea.urerU.S.)numberifpresentonFTD paymen,ts .TUSnumbersareprintedinthefonnat XXX97-XXXXXXXX-XX. @Conditiononly:prilllcdncxt10rcturnifpresent-I, 2,3 andA-Z. @StatusExplanation:Abbreviationsformodulestatus -foll owedbystalUscode.Forexample,1stNotice-21. StatusDate:Pertaining10modul esta tusexplanation(25)above. @ModuleBalance:Taxmodulebalanceafterposting.includingtax,penaltyandunpaidassessedinterest. @Accruedinterest:Amountofunassessedinterest forthcmodule. @!AccruedInterestDate:D3te10wbichaccruedinteresl iscomputcd. @FilingRequiremenlS-BMFonly:Tbepresenceof afilingrequirementwillbeindicatedby"I."Nofiling requirementwillbeshownas"0. "Theformatofthese printlineswillbeasfollows: ExampleF I RWCERF II101 W-94 IFilingRequirement C-1120FilingRequirement E-720FilingRequirement R--CT-IFilingRequirement F-940 FilingRequirement IntheexampleaboveafilingrequiremeOiexistsfor"W" ( Fonn941),"C"(Fonn1120) ,"E"(Form720 )and " F"(Form 940) . IRManualMT9781-1 Handbook forSpecialAgentspage 9781-239 (1-18--80)Exhibit300-26Cant. ,(2) DescriptionofForm4303 @ESlablisbmentPeri od-BMFonly: month mtityestablishedonMasterFile, @FiscalMonlh-BMFonly :Monthin payer'syear ends, Year which and tax@AbstractAmount-BMFonly :Printedonlyfor Form710taxmodulesfollowingpostedtransac tions . ABSTRACT-NNisprintedexplanationincolumnfol lowed byabstracl amOunt. MT9781-1 IRManual0 'Ii f i. !:: -4 < III c._. :l ::J' 0C-0 O _. -Col) Q oen IQ. -...I:r:IC