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OI 290.2 Internal Revenue Service.
Incometax returns. When a Service Office requires copies of income-tax returns for assistance in unusual or complex investigations, the district director may contact the appropriate United States Attorney. Provided the inspection of such returns is necessary to the performance of his official duties as a United States Attorney, he, in turn, will request the returns from the appropriate district director of Internal Revenue. The United States Attorney may request the income-tax information for our use onl
y when this Service is assisting him in the investigation of a matter pending in his office. In any other case where, for compelling reasons, it is desirable to secure copies of income-tax returns, the request shall be referred for liaison purposes to the Associate Commissioner, Enforcement.
Local liaison. Information form the records of the Mexican Border Anti-smuggling Information Center, (ICS (INS) - EPIC), shall be made available to representatives of the Internal Revenue Service upon request.
Internal Revenue Service. Local Liaison. The Internal Revenue Service desires information as to the probability of aliens or citizens evading internal revenue laws. Liaison shall be established with local Internal Revenue Service offices to work out the procedures to be used to furnish information on a local level concerning aliens found with unusually large sums of money when placed under expulsion proceedings, and also to furnish any information concerning probable monetary gains by persons, both citiz
ens an aliens, who have been found or strongly suspected of smuggling aliens or engaging in fraud involving the immigration and nationality laws.