IRS Form 4180, also known as the “Report of Investigation of Employee, Officer, or Director of a Corporation” is a form used by the IRS to document the investigation of an employee, officer, or director of a corporation. The form is used to report the results of an investigation and the findings of any violations of the Internal Revenue laws.

Form 4180 is used by IRS agents when conducting investigations of employees, officers, or directors of a corporation. The form documents the investigation and reports any violations of the Internal Revenue laws discovered during the investigation.

The authority to conduct investigations of employees, officers, or directors of a corporation is established by Internal Revenue Code section 7602, which states “to ascertain the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Secretary is authorized to examine any books, papers, records, or other data which may be relevant or material to such inquiry.”

Form 4180 documents the investigation, including the date, the name and address of the employee, officer, or director being investigated, and the name and address of the corporation. The form also includes a section for documenting the investigation findings, including any violations of the Internal Revenue laws discovered.

The form also includes a section for the agent to provide their recommendations for any further action that should be taken due to the investigation. This may include recommendations for civil or criminal penalties, or the revocation of licenses or certifications held by the employee, officer, or director.

It’s important to note that, the Internal Revenue Code section 7212 makes it a crime to corruptly or by force or threats interfere with the administration of the Internal Revenue laws. This includes the use of threats, force, or corrupt means to influence or impede any officer or employee of the United States acting in an official capacity under this title, or any person acting as a witness before any committee or commission of either House or any joint committee of Congress authorized to conduct any inquiry or investigation.

Also, the Internal Revenue Code section 7401 provides for the jurisdiction of the United States district courts in cases arising under the Internal Revenue laws. This section allows the United States to bring a civil action in the proper district court to enjoin any person from violating or continuing to violate, any provision of the Internal Revenue laws.

In summary, IRS Form 4180 is used by the IRS to document the investigation of an employee, officer, or director of a corporation, and to report any violations of the Internal Revenue laws discovered during the investigation. The form is used by IRS agents when conducting investigations, and it is used to document the investigation, including the date of the investigation, the name and address of the employee, officer, or director being investigated, and the name and address of the corporation. Form 4180 also includes a section for the agent to provide their recommendations for any further action that should be taken as a result of the investigation, as well as sections for documenting the findings of the investigation, including any violations of the Internal Revenue laws that were discovered; this is according to the Internal Revenue Code section 7602 and section 7212 and 7401.