In the context of the Internal Revenue Service (IRS) , the code is specifically used as a Project Code for Voluntary Disclosure Practice (VDP) cases.
There is a known Feature Pack 6 for SAP Revenue Accounting and Reporting 1.3 pack 1140.rar
MITRE ATT&CK defines Technique T1140 as Deobfuscate/Decode Files or Information , a common method used by malware to hide its payloads. In the context of the Internal Revenue Service