Tax Analysts Tax Notes reports that the IRS Small Business/Self-Employed Division’s special enforcement program (SEP) will soon begin examining U.S. taxpayers suspected of holding undeclared accounts in Indian banks. An IRS official announced on November 9, 2013, that the SEP team is preparing for the next phase of the IRS’s offshore compliance crackdown. After receiving account information from Indian banks, the IRS has about 100 Indian bank account cases that it is sending out for examination across the country, with 30-40 of those being in the Bay Area of Northern California. The crackdown will start as early as the week of November 11, 2013. The IRS announcement did not include any information on the progress of criminal enforcement efforts against Indian Americans.