TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION DATE: July 1, 2021 CHAPTER 400 – INVESTIGATIONS (400)-440 Fraud and Schemes Division 440.1 Overview. The Treasury Inspector General for Tax Administration (TIGTA), Office of Investigation (OI), Fraud and Schemes Division (FSD) is comprised of the following three groups: Investigation Development Group; Fraud Development Group; and Complaint Management Team.    This section includes information related to the following:      FSD Role Investigation Development Group Fraud Development Group Managing Leads and Requests for Assistance Complaint Management Team 440.1.1 Acronyms Table 440.2 FSD Role. FSD supports the OI mission by:     Developing proactive leads and investigations related to administrative and criminal violations within TIGTA’s jurisdiction; Providing analytical support of IRS Records, Bureau of the Fiscal Service (BFS) records and other records to enhance field investigations; Processing information sent to the TIGTA hotline; and Assisting with various records request and records management. 440.3 Investigation Development Group. The Investigation Development Group (IDG) primarily focuses on the following activities in furtherance of the mission of FSD and OI:    ***, develops proactive leads and investigations to detect administrative and/or criminal violations associated with misuse of IRS systems by internal and external users and misuse of IRS records by IRS employees ***; Through *** develops proactive leads and investigations to detect criminal violations associated with IRS related U.S. Treasury checks; ***, obtains information and/or provides analytical support of IRS records and BFS records to enhance investigations in other divisions; 1 TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION DATE: July 1, 2021    ***, provides analytical support of IRS related U.S. Treasury checks to enhance investigations in other divisions; Provides testimony/evidentiary guidance and advice during criminal and administrative proceedings; and The point of contact for changes, problems, enhancements of the IRS Security Audit and Analysis System, *** 440.4 Fraud Development Group. The Fraud Development Group (FDG) primarily focuses on the following activities in furtherance of the mission of FSD and OI:        Through the use of ***, develops proactive leads and investigations to detect criminal violations related to IRS impersonation schemes and misuse of U.S. Treasury symbols and/or names ***; Through ***, develops proactive leads and investigations to detect criminal violations related to domestic and international attempts to obstruct Federal tax administration; Through ***, develops proactive leads and investigations to detect administrative and/or criminal violations related to IRS employee related fraud and integrity, which do not involve IRS or Bureau of Fiscal Services records (e.g. Unauthorized Access, U.S. Treasury Checks); Develop leads and investigations related to *** delegated as priority by the OI executive team; ***, provide analytical support of IRS and BFS records to enhance investigations in other divisions; *** ; and Provide testimony/evidentiary guidance and advice during criminal and administrative proceedings. 440.5 Managing Leads and Requests for Assistance. *** Reporting of potential misconduct or fraud violations will be ***. FSD initiates leads from ***. FSD may, also, develop complex leads, multi-jurisdictional leads, international leads, or proof of concept leads that result in an investigation being generated within FSD. FSD will document investigative activities in the *** . If not warranted for investigation, FSD will close the lead to file and document the reasons ***. OI employees will submit a *** to FSD *** for analytical support of a complaint or investigation. ***. FSD will attempt to complete all ***. If completion of the ***, update the description box for the *** to include an estimated completion date. FSD will complete the analysis and report the results in ***. *** 2 TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION DATE: July 1, 2021 FSD will create a research folder *** associated complaint or investigation. Upon completion, the *** will be approved by appropriate FSD manager prior to being returned to the OI employee who submitted the ***. 440.5.1 Referring Misconduct or Fraud Violations to the Special Investigations Unit FSD will transfer to the Special Investigations Unit (