Industry Director Directive on Government Settlements Directive #3 (Revised)
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
Washington, D.C. 20224
Large and Mid-Size Business Division
LMSB Control No: 4-0908-046
Impacted IRM 4.51.5
November 13, 2008
MEMORANDUM FOR INDUSTRY DIRECTORS
DIRECTOR, FIELD SPECIALISTS
DIRECTOR, PREFILING AND TECHNICAL GUIDANCE
DIRECTOR, INTERNATIONAL COMPLIANCE STRATEGY AND POLICY
FROM: Sergio E. Arellano /s/ Sergio Arellano
Industry Director,
Retailers, Food, Pharmaceuticals, and Healthcare
SUBJECT: Tier I Issue – Government Settlements Directive #3
Change in Status
The Government Settlements Tier I Issue has been moved from an active to monitoring status. We will continue to monitor the issue using the examination guidance provided below.
Examination Guidance
Field personnel now have guidance under the Coordinated Issue Paper for False Claims Act Settlements with the Department of Justice (DOJ) and the Coordinated Issue Paper for Supplemental (Beneficial) Environmental Projects. Additional guidance can be found in Industry Director Directive #1 and Industry Director Directive #2.
When examining the issue, examiners should use the UIL codes as listed in the above coordinated issue papers.
Issue guidance and support will continue through the LMSB Healthcare Technical Advisors and the Environmental Technical Advisor. The Healthcare Technical Advisors will continue to be the designated liaison for any necessary coordination between the examination teams and the DOJ for the government settlement issues. Where contact with the Environmental Protection Agency is necessary, the Environmental Technical Advisor should be contacted.
Contacts
For questions regarding FCA Settlements with DOJ, contact:
Healthcare TA: John Tucker (615) 250-5194
Healthcare TA: Danny Zink (615) 250-5195
For questions regarding EPA settlements, contact:
David Carter, PFTG Technical Advisor Manager at 404-338-9444.
This directive is not an official pronouncement of law and cannot be used, cited or relied upon as such.
cc: Commissioner, LMSB
Deputy Commissioner, Operations
Deputy Commissioner, International
Division Counsel, LMSB
Chief, Appeals
Directors, Field Operations
Director, Planning, Quality, Analysis and Support
Director, Research and Workload Identification
