CI serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law. To that end, special agents request information and records from numerous sources, including government entities, financial institutions, and foreign countries. Each source has its own procedures for special agents to follow when submitting requests. This section outlines procedures to follow for each source.

Treasury Order 150–10 delegates the authority to administer and enforce the Internal Revenue laws to the Commissioner of the IRS. Since compliance with the Internal Revenue laws cannot be determined by relying solely upon the information contained on returns and documents filed with the IRS, the IRS will obtain information from other sources. However, only the information necessary for the enforcement and administration of the tax laws which the IRS is authorized and directed to enforce will be sought (see IRM 1.2.1.2.1, Policy Statement 1–1, Mission of the Service).

In order to protect the public from unnecessary intrusion into their private and financial affairs, the IRS has authorized the use of a wide variety of investigative activities and techniques. The circumstances of each investigation will determine which investigative activities or techniques shall be employed.

Title 26 USC 7602-Authorizes the Secretary or his/her delegate to examine books and records and to take testimony under oath.

IRM 1.2.2.15.1, Delegation Order 25-1 (Rev. 1), Summonses, Oaths, Certifications, and Related Functions, authorizes a special agent to issue and serve summonses, examine books and records, question witnesses and take testimony under oath.

The Special Agent in Charge (SAC), in assigning an investigation originating from a source other than a referral from other operating divisions, may authorize a special agent to interview the subject, the subject's representative, the subject's present employees and/or to inspect the subject's books and records. The SAC may authorize a special agent to make these inquiries independently or request the cooperation of a revenue agent or revenue officer, as appropriate, to assist in making the inquiries. When the services of a cooperating agent are necessary, the SAC will forward a request to the appropriate operating division. The other operating divisions will assign an employee for the purpose requested within 30 days.

A further discussion of a special agent’s authority is contained in IRM 25.5.4, Summons - Examination of Books and Witnesses.

See IRM 9.1.2, Authority, for the delegated authority relating to IRM 9.4.4, Requests for Information.

The Director, Global Financial Crimes & Policy is responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

Special agents are authorized to assist the attorney for the government in conducting investigations, preparing for indictment and trial, and obtaining evidence relative to sentencing in matters involving potential violations of Title 26, Title 18, and/or Title 31 of the United States Code committed in contravention of tax, bank secrecy, or money laundering statutes. An attorney for the government or Strike Force Attorney may request special agents to assist in such investigations by a Federal grand jury, or to make presentations to a Federal grand jury.

The Director, Global Financial Crimes & Policy will:

During quality review, managers evaluate whether employees researched, interpreted and correctly applied IRM instructions when performing their duties.

The table lists commonly used acronyms and their definitions:

The table lists commonly used terms and their definitions:

Cornell Law School - https://www.law.cornell.edu/uscode/text

Egmont Group - https://egmontgroup.org

FinCen website - https://www.fincen.gov.

IRM 9.8.1, Refund Fraud & Investigative Support.

Internal Revenue Manual (IRM) Online - https://irm.web.irs.gov

U.S. Department of Education website - https://www.ed.gov.

U.S. Department of Homeland Security website - https://www.dhs.gov.

U.S. Department of Housing and Urban Development website - https://www.hud.gov.

U.S. Department of Justice website - https://www.justice.gov.

U.S. Department of Transportation website - https://www.transportation.gov.

U.S. Federal Aviation Administration website - https://www.faa.gov/licenses_certificates/airmen_certification.

U.S. National Archives and Records Administration website - https://www.archives.gov.

U.S. Postal Service website - https://www.usps.com.

U.S. Securities and Exchange Commission website - https://www.sec.gov.

The IRS has established special procedures for special agents to follow in requesting information from within the agency.

Regulations under the Social Security Act authorize the SSA to disclose information to any officer or employee of the Department of the Treasury lawfully charged with the administration of Titles II, VIII, or IX of the Social Security Act; the Federal Insurance Contributions Act; the Self-Employment Act; or the Federal Unemployment Tax Act; or any Federal income tax law, for the purpose of such administration only. The regulations expressly forbid the further disclosure of such information and/or its use for any purpose other than the administration of the employment and income tax laws.

Contact the Privacy, Governmental Liaison, and Disclosure mailbox at pgld.glds.gov.liaison@irs.gov to receive the latest guidance on how to request earnings or non-earnings taxpayer information from the SSA.

If the information is to be presented during legal proceedings, the SSA will be requested to certify the information. However, information so obtained should be used primarily as leads in conducting investigations, and only where such information cannot be documented from any other source should the special agent propose in his/her report that the SSA records be used as evidence in court.

Special Agents will not attempt to obtain information (except information concerning the payment of benefits) from SSA field establishments.

Every labor organization subject to the Labor-Management Reporting and Disclosure Act (LMRDA), the Civil Service Reform Act (CSRA), or the Foreign Service Act (FSA) must file an initial Form LM-1 Labor Organization Information Report, as well as a financial report, Form LM-2, LM-3, or LM-4, each year with the Office of Labor-Management Standards (OLMS) of the U.S. Department of Labor. These laws cover labor organizations that represent employees who work in private industry, employees of the United States Postal Service (USPS), and most Federal government employees. Labor organizations that include or represent only state, county, or municipal government employees are not covered by these laws and, therefore, are not required to file.

Title I of ERISA, 29 USC 1001 et seq, directs that the administrator of an employee welfare or pension benefit plan that holds assets in trust must generally file an Annual Report (Form 5500) with the Secretary of Labor. The Annual Report (Form 5500) discloses the amounts contributed to the plan by the employer and by employees during the plan year; the amount of benefits paid; the number of employees covered, the plan’s expenses; and other financial information. Copies of Annual Reports (Form 5500) as filed are available for public inspection and may be requested through the Public Disclosure Office of the U.S. Department of Labor (DOL), Employee Benefits Security Administration (EBSA) in Washington, DC. IRS personnel may also contact the nearest regional office of the EBSA. In addition, IRS-CI personnel may contact EBSA’s Office of Enforcement, Division of Criminal Investigations at (202) 693-8715.

Special agents are encouraged to search the Department of Labor webpage for the location of Department of Labor offices and services. In particular, see https://www.dol.gov/agencies/olms and https://www.dol.gov/agencies/ebsa.

Requests for information from the Department of State will be made by way of collateral memorandum to the Director, International Operations, Branch A (SE:CI:GO:IFOA), who will submit it through official channels to the Department of State. The requesting agent should request an updated go-by collateral memorandum from the assigned IO Senior Analyst. Each request should include the individual’s name, date, place of birth, and, if known, SSN, passport number, and the date the passport was issued.

Passport records available include a copy of the application submitted for a passport and an original photograph. In instances where an individual has formally renounced his/her United States citizenship, a certificate of loss of nationality can be requested.

The Department of State does not maintain information regarding the individual’s points of travel to and from the United States. Expired passports are returned to the holder unless there are indications that the passport has been altered at the time a new passport is issued.

SEC has established special procedures for special agents to follow in requesting information. These procedures must be followed in administrative investigations and should be followed whenever possible in grand jury investigations.

Special agents are encouraged to search the SEC website, https://www.sec.gov, where SEC information is immediately available. Among others, the following can be found on the webpage:

DOT agencies and their respective authority are available on the DOT website at https://www.transportation.gov.

If it is necessary for a special agent to have access to information or review the DOT files, a request for such information should be forwarded from the Supervisory Special Agent to the appropriate DOT administrator.

Information regarding the agencies of the Department of the Treasury and each agency's respective authority is available on the Treasury website at http://treasury.gov.

DHS information is available on the DHS website at https://www.dhs.gov.

DOJ information is available on the DOJ website at https://www.justice.gov.

USPS information is available on their website at https://www.usps.com.

DOD) data concerning the pay, dependents, allotment accounts, soldier’s deposits, withholding statements (Forms W-2), and any other financial information relative to military personnel is available at the Defense Finance Accounting Service (DFAS). Requests for records should be sent to the DFAS FOIA/PA Adherence Division, which will forward the request to the appropriate organization within DFAS.

Addresses of military personnel:

In addition to these sources, military records for service members who have separated or retired from DOD can be obtained at the National Personnel Records Center (NPRC), Military Records Section.

HUD information is available on the HUD website at https://www.hud.gov.

The Department of Veteran Affairs (VA) maintains records of loans, tuition payments, insurance payments and nonrestrictive medical data related to disability pensions. All requests for records should be coordinated with the closest VA regional office. Contact information for regional offices can be found at the VA website. The veteran should be clearly identified and, if available, the following information should also be provided: VA case number (usually the veteran’s SSN), date of birth, branch of service, and dates of service.

Federal court records can provide a valuable source of information provided the information is not sealed. Such information may include records of civil and criminal cases, including bankruptcies; appellate records; records of parole and probation officers; and records of the US Marshal and US Magistrate. Case files and court records can be found on Public Access to Court Electronic Records (PACER) service.

NARA is the government authority for records management. Information on NARA can be found on the NARA website at https://www.archives.gov.

Federal reserve bank records include records of issue of US Treasury Bonds.

No information is available from this agency (see 20 USC 262.16, Code of Federal Regulations.)

The Export-Import Bank of the United States supports the financing of Unites States goods and services, turning export opportunities into real transactions, and maintaining and creating more United States jobs. The Export-Import Bank of the United States assumes credit and country risks the private sector is unable or unwilling to accept. It loans funds to foreign countries and businesses to buy goods from United States companies. The borrower can obtain up to 50 percent of the purchase price of the goods being acquired. The selling company must fill out and submit to the bank a supplier certificate. Included in this certificate is a required statement as to any commissions paid, especially in the foreign country to foreign sales "representatives" or "agents" .

The Department of Education assists students with educational funding through Federal Title IV loans and grants. The Free Application for Federal Student Aid (FAFSA) is the initial application that a student completes to establish eligibility for the numerous student financial assistance programs. The main funding programs include the Direct Loan, Federal Family Education Loan, Perkins Loan, and the Pell Grant.

The FAFSA captures information such as: student name, address, social security number, date of birth, telephone number, drivers' license number, citizenship status, alien registration number, date of marital status, drug conviction information, state of legal residency, gender, Selective Service registration, type of degree, grade level in college, IRS tax information (earned income, spouse's income, foreign tax form, adjusted gross income, US income tax paid), dependents, veterans' status, father's and mother's name, and respective SSNs, IRS tax information (net worth, cash and savings, earned income) and signatures.

Requests for this information will be directed to: Department of Education, Office of Inspector General (OIG) 550 12th Street, SW, Room 8092, Washington DC, 20024, Attn.: Assistant Inspector General for Investigations.

Requests should include:

Department of Education, OIG, Investigative Services, has special agents in offices nationwide. Special agents investigate various criminal offenses including identity theft, bank fraud, money laundering and program fraud. Contact information is listed on their website at https://www.ed.gov.

The SBA, a Department of Commerce agency, maintains records pursuant to applications for the various loans offered. These records include information as to the basis of the individual's credit and capacity to perform under contract, as well as his/her qualifications with respect to volume of business and financial resources. Small Business Administration records on individuals who have received loan assistance may be obtained from any of more than 100 local SBA offices. The legal department in the local SBA office will make such files available to special agents for review in SBA offices upon presentation of his/her credentials.

The following are state gaming commissions and enforcement agencies.

There are special procedures which allows access to financial information from financial institutions as defined in 12 USC 3401(1) without using compulsory legal processes such as a summons, subpoena, court order, or search warrant.

A financial institution is defined as any office of a bank, savings bank, credit card issuer as defined in 15 USC 1602(n), industrial loan company, trust company, savings association, building and loan, or homestead association (including cooperative banks), credit union, or consumer finance institution, located in any state or territory of the United States, the District of Columbia, Puerto Rico, Guam, American Samoa, or the US Virgin Islands.

The Right to Financial Privacy Act (TRTFP), Title 12 Chapter 35, restricts government agencies from obtaining information from a financial institution without compulsory legal process or account holder consent, except for three exceptions:

The following business organizations typically maintain the indicated records.

When a corporation is formed, capital stock representing the ownership of the corporation is authorized in the corporate charter. There are two principal classes of stock-common and preferred. If only one class of stock is authorized, it will be common stock. The number of shares authorized can only be changed by formal approval of the stockholders.

Shares issued and subsequently reacquired by the corporation through purchase or donation are referred to as treasury stock. The number of shares outstanding will always equal the number of shares issued less the number of shares of treasury stock.

Each stockholder is a part owner of the corporation since each share of stock represents a fractional interest in the corporation. The stockholder is entitled to a stock certificate evidencing ownership of a specified number of shares of stock of the corporation.

If a stockholder desires to buy more stock, it is not necessary to obtain the permission of the company. He/she simply acquires it by purchase in the open market or privately. Conversely, if a stockholder desires to sell shares, he/she cannot demand that the company buy the stock. A stockholder is free, instead, to seek a buyer for the stock either in the market or by private sale.

After the sale terms are agreed upon, the mechanics of transfer are simple. The seller signs his/her name on the back of the stock certificate and delivers it to the buyer or the buyer’s broker. A record of all outstanding certificates is kept by the corporation or by its duly appointed transfer agent, often a bank. The transfer agent has a record of the names and addresses of the stockholders and the number of shares owned by each. After determining that the old certificate is in proper form for transfer, the transfer agent issues a new certificate to the new owner. Also, most companies have a registrar. The duty of the registrar is to double check the actions of the transfer agent to prevent improper issue of stock or fraudulent transfer.

A common stockholder may usually subscribe at a stated discount price to new issues of common stock in proportion to his/her holdings. This privilege, known as a stock right, is usually offered to stockholders for a limited time. During this period, the stockholder may exercise the right to purchase additional shares under the terms of the offer or may choose to sell the rights. If the stockholder allows the time limit to run out without acting, the rights become worthless.

A stock warrant is a certificate which gives the holder the privilege to purchase common stock at a stated price within a specified time limit or perpetually. Warrants are often issued with bonds or preferred stocks as an added inducement to investors. The stockholder may exercise the right to purchase additional shares or choose to sell the warrants.

When the price of the common stock of a corporation reaches a high market value, the corporation may choose to force the price into a more favorable trading range. To do this, the corporation splits its shares, that is, increases the number of shares outstanding without issuing additional stock. If, for example, a stockholder owned 100 shares which had a market value of $150 per share, a 3:1 stock split would increase the stockholder’s shares to 300 and decrease the market price to $50 per share. Although the stockholder now owns a greater number of shares than before the split, the value of his/her stock and his/her proportionate interest remains unchanged. Until the new stock is sold, the split has no tax effect.

A corporation may pay a dividend in cash, in stock, or in property. When cash dividends are paid, the company or its dividend disbursing agent (usually a bank) sends checks to all the stockholders whose names appear on the books of the company on the so-called record date. A dividend is a prorated distribution among stockholders and when cash dividends are paid, they are in terms of so much per share. Cash dividends are usually taxable.

Some companies, in order to conserve cash, pay a dividend in their own stock. A stock dividend has an effect similar to that of a stock split in that the stockholder’s proportionate share of the ownership of the company remains unchanged. A stock dividend is usually stated as a percentage of the outstanding shares (up to a maximum of 25 percent, above which it is called a stock split). A stock dividend is not taxable even though cash is paid in lieu of fractional shares-although the cash itself is taxable as a dividend.

When a corporation pays a property dividend, it is usually in the form of stock of another corporation which has been acquired for investment or some other purpose. Property distributions are treated as taxable dividends.

It is common practice for separate financial institutions to serve as transfer agent and dividend disbursing agent. However, a single financial institution can serve both functions.

Names and addresses of institutions providing these services can be found in Securities publications such as the Financial Stock Guide Service, Moody’s, and Standard and Poor’s.

When a corporation or governmental unit wishes to borrow money for some period, usually for more than five years, it will sell a bond issue. Each bond, normally of $1,000 denomination, is a certificate of debt of the issuer and serves as evidence of a loan to the corporation or governmental unit. The bondholder is a creditor of the issuer. A bond pays a stated rate of interest and matures on a stated date when a fixed sum of money must be repaid to the bondholder.

Railroad, public utility, and industrial bonds are called corporate bonds. The obligations of states, counties, cities, towns, school districts, and authorities are known as municipal bonds. The US Treasury certificates, notes, and bonds are classified as government securities.

Bonds are issued in two principal forms, coupon bonds, and registered bonds. Coupon bonds have interest coupons attached to each bond by the corporation which issues it. Because the corporation keeps no record of the owner of the bonds, the bonds are called bearer bonds. On the due dates for the interest, the owner clips the coupons and presents them to the authorized bank for payment. Also, the principal when due, is payable to the holder or bearer of the bonds.

Registered bonds have the name of the owner written on the face of the bond. The company, or its authorized agent (usually a bank), has a record of the name and address of the owner. When interest is due, it is paid to the bondholder by check.

Securities exchanges or stock exchanges neither buy nor sell securities themselves. An exchange functions as a central marketplace and provides facilities for executing orders. Member brokers representing buyers and sellers carry out these transactions. An exchange provides a continuous market for securities listed on that exchange. The exchanges are auction markets in that prices are determined by the existing supply and demand of the securities.

If a security is to be traded on an exchange, the issue must be approved for listing by that exchange. The requirements for listing on the NYSE are the most stringent. Although there are only about 1,700 issues traded on the NYSE, these issues are represented by the largest corporations in the country and have an aggregate value of nearly $500 billion (or 95 percent of the value of all listed securities). While the American Express (AMEX) listing standards are not as restrictive as the NYSE, they are nonetheless designed to insure an adequate market for the securities. Securities traded on the NYSE or AMEX may also be listed and traded on a regional exchange, but no security is listed on both the NYSE and the AMEX.

The over-the-counter securities market handles most of the securities transactions that take place in the United States. In fact, its operations are so extensive that the easiest way to describe it is to indicate what it does not do in securities transactions. The over-the-counter market does not handle the purchase or sale of securities that actually occur on securities exchanges, but it handles everything else in the way of securities transactions. The over-the-counter market is not located in any one central place. Rather, it consists of thousands of securities houses located in hundreds of different cities and towns all over the United States. These securities houses are called broker/dealers and are engaged in buying and selling securities usually for their own account and risk.

The over-the-counter market is a negotiated market rather than an auction market. Prices are arrived at by broker/dealers negotiating with other broker/dealers in order to arrive at the best price. They also buy and sell securities for the account and risk of others and may charge a commission for their services. To transact their business, they communicate their buy and sell orders back and forth through a nationwide network of telephones and teletypes. The exact size of the over-the-counter market cannot be determined since the securities transactions that take place over-the-counter occur in many different places and are not reported to one central agency. However, it is known that in dollar volume, substantially more securities are traded in the over-the-counter market than on all national securities exchanges combined.

The principal documents available from the transfer agent are:

The transfer agent keeps a record of the name and address of each stockholder and the number of shares owned, and checks that certificates presented for transfer are properly cancelled and that new certificates are issued in the name of the transferee.

In many small firms, the transfer agent is usually an attorney, a bank, or the corporation itself. In most large firms the transfer agent is a bank. The transfer agent can furnish stockholder identification, stockholder position, stock certificate numbers, number of shares, dates, evidence of returned certificates, names of transferees and transferrers.

The principal documents available from the dividend disbursing agent are cancelled checks and Forms 1099.

The dividend disbursing agent is generally a bank and can provide stockholder identification, stockholder position, amount of dividends, form of dividends, dates paid, and evidence of payments.

The broker is an agent who handles the public’s orders to buy and sell securities, usually for a commission. A broker may be a corporation, partnership, or individual; and is often a member of a stock exchange or a stock exchange/over-the-counter securities firm.

A registered representative (also known as a securities salesperson or account executive) personally places customers’ orders and maintains their accounts. While commonly referred to as a broker, a registered representative is usually an employee of a brokerage firm rather than an actual member.

The broker can furnish virtually all source documents reflecting the activity of any given securities account. The two most often used accounts are:

Margin is the percentage of the purchase price of a security that the customer must pay. The margin requirement is established by the Federal Reserve Board. To open a margin account, a minimum amount is usually required. Stocks purchased on margin must be registered in the street name while in the account.

There are two principal ways in which securities are held-in the name of the account holder and in street name. In the first instance, the securities owned simply reflect the name of the customer who maintains the account. When securities are held in street name, however, the securities are registered in the name of the broker. This occurs when securities have been bought on margin or when a cash customer wishes the security to be held by the broker, rather than in his/her own name.

The principal documents available from a broker are:

Commodity exchanges are similar to stock exchanges except that they deal in futures contracts. A futures contract is a legally binding commitment to deliver or take delivery of a given quantity and quality of commodity, at a price agreed upon in the trading pit or ring of a commodity exchange at the time the contract is executed.

Accounting services usually provided by commission houses include issuance of written confirmation of all futures orders. Most firms also provide weekly purchase and sale statements that show the number of contracts purchased and sold in specific commodity markets and the current margin deposit balances. The customer normally receives a regular monthly statement that shows all trading activity, net position, and margin balance less commissions.

The following is a list of commodities that are usually traded on future markets:

Records include:

Potential records that may be of value to an investigation involving agriculture include: veterinarians; commission merchants; insurance; transportation and storage companies; county and state fair bonds; country farm agents; and state cattle control boards (some states maintain records of all cattle brought in and taken out of state).

Potential automobile manufacturer and agency records that may be of value include: franchise agreements; new car sales and deliveries; used car purchases, trade-ins, and sales; service department records.

Investigative and other records on persons and firms bonded, the collateral file, financial statements and data, and the address of the person on the bond.

Special agents are only authorized to obtain banking records and credit reports pursuant to the following means: an order of a court with jurisdiction to issue the order; a Federal grand jury subpoena; the written authorization of the person whose credit report is sought; or an administrative summons. Serve-It and the Unified Checklist contain documentation to aid preparation of summons and subpoenas.

When requesting banking records information, please provide the .dat file (Electronic Transaction Data File) including the following data fields: Paid Date, Transaction Authorization Date/Time, Account Number, Transaction Type, Debit/Credit, Description, and Amount.

Information generally available from a banking institution and credit agency includes:

Department stores typically maintain charge account records and credit files.

Detective agencies typically maintain a variety of investigative files. These may include background and character checks, fraud investigations (both internal & external), blackmail investigations, divorce investigations, missing persons searches, and counter-surveillance.

Distributor’s records are excellent source for tracking such items as gambling equipment, factory, farm, home & office equipment, equipment for the production of illegal drugs, or any specific industry which may be involved in the investigation.

Prescription records may be available through drug stores.

These organizations typically maintain membership and attendance records; payments of dues and contributions; and the addresses and biography of members.

Typical hospital records include entry and release dates, and payments made.

Hotel records include the identity of guest; telephone calls made to and from the room; payment and credit records; forwarding address; reservations for travel-transportation companies and other hotels; freight shipments; and luggage-in and out.

Typical laundry and dry cleaning records include laundry marks and tags, and payment records.

Summonses to insurance companies can either be mailed or faxed to the respective company based on their procedural requirements and preferences. Upon request, the following information may be asked to be provided for all records pertaining to the following individuals and business entities whether held jointly or severally or as trustee or fiduciary as well as custodian, executor, or guardian as well as any other entity in which these individuals or entities may have a financial interest:

Newspaper records can include want ads, payment records, and clippings on a given person assembled in one file with photographs, notes, unpublished data, etc.

Oil companies maintain sales records, employment records, profit sharing agreements, purchase records, franchise agreements, and other related correspondence.

If a photograph of an individual is needed, driver’s licenses are the most likely source. Additional sources may include relatives, associates, and friends; places of employment; police and FBI files; and school yearbooks.

Private business records may include personnel & payroll records; customer account information; and leads to other companies with whom the subject transacted business.

Publication records may include professional, trade, and agriculture directories and magazines; vanity publications such as Who’s Who of America and various states; city directories; and a variety of industry-specific periodicals.

Public utility company records may include present and previous address of subscribers, and records of payments.

Useful real estate agency or savings & loan records include: property transactions, financial statements, loan applications, payments made and received (settlement sheets), and credit files.

Title 18 USC 2703(c) provides that telephone toll records shall be disclosed to a governmental agency only when the governmental agency uses a grand jury subpoena, administrative subpoena (summons), court order or obtains a search warrant related to such information. This information may also be disclosed to the government if the government agency has obtained the consent of the customer or subscriber. Notice to the customer or subscriber is not required.

Some telephone companies require service to a specific company location.

Records may include but are not limited to:

Transportation company records may include passenger lists; reservations; payments; departure and arrival times; and freight carrier-shipper destination and storage points.

The Consumer Loan Exchange or Lenders Exchange exists in all of the large cities in the United States, as well as in some of the smaller cities. It is a non-profit organization, supported by and for its members. Most of the lending institutions are members of the exchange. It can supply information concerning open and closed loan accounts with member companies, and other information. These organizations are not listed in directories or telephone books. Their location in a city may be obtained through local lending agencies. Consumer Reports may be obtained from these organizations only by court order or in accordance with written instructions of the consumer to whom the information relates.

Credit card companies maintain records on credit card purchases that may be material to a criminal investigation. In addition, they keep records on service charges, delinquency in payment, interest rates, reward point accumulation, and other data that may be of interest to criminal investigators.

Car rental companies maintain corporate records that may be obtained by summons as well as records on car rentals that might be of interest to criminal investigators.

Information generally available from horsing entities include, but is not limited to:

All summons and subpoenas should be addressed to the specific company.

For all international investigative matters, either formal or informal, the field office's first point of contact must be the CI Country Attaché of the Director, International Operations for the appropriate branch covering the specific country.

Formal requests for information or assistance from a foreign country can be made pursuant to the following (see IRM 9.4.2, Sources of Information, for further details about these mechanisms):

Information or assistance from a foreign country includes:

All requests for information or assistance from a foreign country should be submitted via an International Assistance Request (IAR) through CIMIS. Once the IAR is entered into CIMIS, the Special Agent will access the IAR Form in the IO SharePoint application link provided through CIMIS. In order to request an IAR, an investigation must be either an approved SCI or PI.

Subsection 9.4.4.4.3 details the information to be included in a request.

Documents and reports received from foreign countries, or from embassies or consulates of foreign countries, and made available to CI personnel will not be furnished to another government agency, except as may be permitted by statute and/or the applicable treaty.

When a foreign government makes direct inquiry of CI personnel or when it is learned that a foreign government is interested in an investigation, such information will be immediately referred by the SAC to the Director, SE:CI:GO:IO for coordination purposes.

See IRM 9.4.12, Arrests, for procedures to arrest an individual in a foreign country.

The procedures for obtaining taxpayer or tax return information, as defined in 26 USC 6103, from foreign countries also apply to requests for information from Canada. However, because of the unique relationship between Canada and the United States, an exception to these procedures is allowed in the following circumstance:

Upon approval by SE:CI:GO:IO, the CI Country Attaché will obtain the necessary clearances and furnish the originating office with the procedure to be followed and, where appropriate, the name and location of the Canadian tax official who is to be contacted by the special agent. A Canadian agent will usually accompany the special agent when third party contacts are made. If these contacts involve taxpayer or tax return information, then approval for such contact must be obtained from the US Competent Authority.

Requests for information from Canada will be prepared and routed pursuant to subsection 9.4.4.4.3 which details procedures for obtaining information from foreign countries. The request will also contain the information specified in (a) below. Except under special circumstances, respective procedures should be observed in limiting a request for information to a period not to exceed 10 years immediately preceding the request. Where informal arrangements for inquiries exist in some border field offices, such field offices should identify in their formal requests those with whom they have been transacting official matters to avoid duplication of effort. There is no informal process for disclosing taxpayer or tax return information. To the extent requests to Canada involve taxpayer or tax return information, such requests must be sent to Canada by the US Competent Authority:

In some investigations, where the essential information sought is complex, involved and voluminous, it may be desirable to have preliminary discussions with Canadian authorities. If the investigation involves taxpayer or tax return information, there must first be an exchange of appropriate correspondence between Competent Authorities, prior to any preliminary discussion, to avoid a violation of 26 USC 6103. The request to hold preliminary discussions in such investigations will be prepared and routed through the Director, SE:CI:GO:IO. Exchange of information resulting from the preliminary discussions will be formalized as early as possible and before any documents are exchanged.

If information received from Canada Revenue Agency (CRA) through regular channels requires further correspondence, the SAC or his/her designee, (delegated no lower than Supervisory Special Agent level), may communicate directly with the Canadian district office which furnished the original information pursuant to approval by the Competent Authority. However, copies of any such communication will be forwarded, one each, to the CI Country Attaché and to the Director, SE:CI:GO:IO. Such direct communication applies only in instances where information was received through regular channels and follow-up communication is necessary. The original communication and any new areas of inquiry must be routed as prescribed above. Similarly, any CI field office, which has provided information to CRA officials through the usual channels, may subsequently communicate directly with those officials with respect to the information provided pursuant to approval of the Competent Authority. However, copies of any such communication will be forwarded, one each, to the CI Country Attaché and the Director, SE:CI:GO:IO. In the instances where the information is being exchanged not pursuant to the tax treaty, a copy of any such communication need only be sent to the CI Country Attaché.

In accordance with an agreement between the United States and Canadian tax officials, where the tax affairs of an individual, partnership or corporation are being investigated by the United States and the same type of investigation is also being currently conducted by CRA, it may be advantageous to conduct the investigation pursuant to the Simultaneous Criminal Investigation Program (SCIP). This program is designed to assist in furnishing information timely (see IRM 9.4.2, Sources of Information).

Before making any request for foreign inquiries, field office personnel are to ensure that the information sought is vital to the successful completion of the investigation at issue. If so, an agent should access the International Assistance request Web-link on the CI:SE:GO webpage. An agent will complete the on-line form to include a narrative explanation detailing the specific assistance requested. Tax Treaty and Tax Information Exchange Agreement (TIEA) requests should also be submitted using this process. Field Offices will also use the International Assistance Request Web-link to advise SE:CI:GO:IO of all MLAT filings even in instances when no assistance is initially needed. If assistance is requested at a later time a case agent can contact SE:CI:GO:IO in accordance with 9.4.4.4.1, General Procedures (no additional International Assistance Request need be created). A request should not be repetitious of prior requests.

Assistance can be requested for multiple countries on one request. In such instances, an agent should clearly specify in the narrative what specific assistance is required in each jurisdiction.

For assistance involving undercover activities, a copy of the Undercover Operation proposal should be e-mailed to the Director of International Field Operations – Branch A or Branch B for forwarding to the appropriate CI Country Attaché.

The following data will be included in the narrative, to the extent known at the time of request:

Upon receipt of the Assistance Request the Attaché to whom it is assigned will contact the Case Agent to determine any other information needed.

The US Competent Authority may turn over the entire background file, and all information contained in the request, to the foreign government in order to obtain the information most efficiently. The requesting special agent should specify any information, which is provided for background information but should not be released to representatives of the foreign government or source.

Identify all grand jury information contained in the collateral request and that the United States Attorney's Office authorizes its use, so it may be properly protected.

The request will be submitted in the manner described in paragraphs (1) through (3) above.

All requests will ask whether any witness in a foreign country who furnishes information would be willing to voluntarily appear in a US court, if needed.

Any inquiries should be directed to the CI Country Attaché handling the request.

Thirty days from assignment the CI Country Attaché will update the case agent as to any action taken and progress made on the request. Subsequently the assigned Attaché will keep the case agent updated on significant developments on as needed basis.

Nonresident aliens physically present in a foreign country cannot be compelled to appear as witnesses in a US district court since they are beyond the jurisdiction of US officials. Since the Constitution requires confrontation of adverse witnesses in criminal prosecutions, the testimony of such aliens may not be admissible until the witness appears at trial. However, certain testimony related to the admissibility of documents may be obtained under 18 USC 3491 et seq. without a personnel appearance in the United States. Additionally, 28 USC 1783 et seq. provides limited powers to induce the appearance of US citizens physically present in a foreign country.

Expenditures necessary for witness fees and travel costs to secure witnesses from outside the United States for grand jury and district court purposes, whether US citizens or foreigners, are made from DOJ funds and are authorized only by the Attorney General upon the application of attorney for the government. All matters involving service of subpoenas abroad are also handled by the Attorney General. Special agents will identify in his/her report those witnesses from a foreign country who may be expected to voluntarily appear so that the attorney for the government may make whatever arrangements are necessary for their appearance. No commitment will be made by CI personnel concerning witness arrangements involving travel from outside the United States (other than for IRS personnel) without the full advance approval of the attorney for the government handling the case. Such arrangements should be made sufficiently in advance so that the attorney for the government can inform the Attorney General thereof.

If the special agent wishes to interview the witness in a foreign country, it may be necessary to obtain a letter of invitation from the foreign country before travel can be approved. The special agent will contact the CI Country Attaché responsible for the country to which the special agent wishes to travel to determine if the country has this condition. A letter between Competent Authorities is also required if there is a tax treaty between the United States and the foreign country.

INTERPOL can provide assistance in obtaining leads, information, and evidence from foreign countries. This request is an official request made directly to the police or criminal law enforcement authorities or another country seeking what is commonly known as police information or assistance. Police information or assistance is, generally, information that can be obtained or assistance that can be provided by law enforcement authorities without using subpoenas or another legal process. The request is pursued within the context and confines of each country's laws and policies. Cooperation by participating countries is voluntary.

Examples of the types of information and assistance include:

To request information through INTERPOL, it is recommended that the CI liaison at INTERPOL be contacted first (see CI's International Operations webpage for contact) to determine the effectiveness of obtaining the information through INTERPOL. If it is recommended that INTERPOL can help, a collateral will be submitted to INTERPOL through the Director of International Operations, SE:CI:GO:IO describing the assistance needed.

FinCEN is the FIU operating in the United States. FinCEN can formally request assistance in gathering information on behalf of US law enforcement agencies from FIUs established in other countries. The assistance that can be provided by the foreign FIU will vary with the individual country. Only information concerning a money laundering investigation can be requested.

To request information through FinCEN, it is recommended that the CI liaison at FinCEN be contacted first (see Financial Crimes webpage for contact) to determine the effectiveness of obtaining the information through FinCEN. If it is recommended that FinCEN can help, two documents need to be submitted to the CI liaison describing the assistance needed.