See IRM 9.1.4, Authority for the delegated authority relating to IRM 9.8.1. The Law Enforcement Manual (LEM) provisions of the Refund Fraud program are found in LEM 9.14, Criminal Investigation Official Use Only Procedures, Law Enforcement Manual. For Court Witness authority see IRM 9.8.1.7.1.4 (1).

The table lists commonly used acronyms and their definitions:

To support the CI mission by identifying and developing schemes for the purpose of referring and supporting high-impact criminal tax and related financial investigations. This mission will be achieved through the use of human and artificial intelligence and via collaboration with stakeholders.

The primary function of the RFIS is to identify and develop schemes for the purpose of referring and supporting high-impact criminal tax and related financial investigations.

The RFIS assists IRS Campus Directors and field offices in identifying and assembling information on individuals and entities involved in civil and criminal noncompliance with the IRC and other related statutes.

Specific RFIS responsibilities include:

The RFIS offices service 21 CI field offices.

Each RFIS is staffed by CI employees managed by a RAC.

An RFIS office is located at or in close proximity to the following IRS Campuses:

IRS Campus locations are structured with at least the following functions:

Each RFIS works closely with the IRS Campus functions.

The Director, Refund Crimes has line authority over the RFIS.

The RAC will participate in the IRS Campus Councils to ensure successful RFIS program operation.

The RAC’s responsibilities include:

Reserved

Reserved

For information on QRP and RPP see IRM 9.5.3, Criminal Investigation.

On an annual basis, the RAC should coordinate with the SAC to attend an all-managers meeting and/or field office group meeting to discuss the following:

Travel expenses related to these meetings will be paid from RFIS travel allocations.

All systems are required to be accredited and certified per the Computer Security Act of 1987 (see IRM 10.8.1, Policy and Guidance). The IRM 10.8.1 is part of the Security, Privacy and Assurance policy family, IRM Part 10 series for IRS Information Technology Cybersecurity.).

The Internal Revenue Security Certification program is the technical evaluation of computer security, requirements, regulations, and standards used to assist in the accrediting system.

Firearms for RACs are to be secured per IRM 9.10.1, Investigative Equipment.

Protection of informant information and identity is required. This protection includes:

Physical security in the IRS Campus must conform to IRM Part 10 Security, Privacy and Assurance Chapter 10.2, Physical Security Program.

Criminal Investigation personnel are authorized to control all keys and combinations within their office per IRM Part 10 Security, Privacy and Assurance Chapter 10.2, Physical Security Program.

Records and property are to be secured per IRM Part 10 Security, Privacy and Assurance Chapter 10.2, Physical Security Program.

"Sensitive But Unclassified" information is information which, if lost, misused, inappropriately accessed or modified in any way, could adversely affect the national interest or the conduct of Federal programs or the privacy of individuals. For additional information regarding SBU see IRM 10.5.1, Privacy and Information Protection, Privacy Policy and IRM 10.8.1, Policy and Guidance.

For processing Informant Information see IRM 9.5.11, Other Investigations.

For request for reward for information provided see IRM 25.2, Information and Whistleblower Awards, and Form 211-A State or Local Law Enforcement Application for Reimbursement for Original Information. .

The court witness provides expertise in the area of judicial processes. The Court Witness Coordinator is management’s representative for cross-unit coordination among the various Directors at the IRS Campus sites, Department of Justice, US Attorney’s Office, and State Offices, and must make adjustments to meet the needs of several heads of office within a collaborative environment.

The court witness represents the Commissioner, in the Commissioner’s role as custodian of records in trials, pre-trial proceedings, and other judicial or quasi-judicial proceedings. The court witness testifies and presents evidence as to all matters within the scope of the Commissioner’s custodial responsibility.

Requests for court witnesses by field offices will be made by memorandum from the SSA to the Director, Operations who will be providing the court witness using the centralized mailbox courtwitnessprogram@ci.irs.gov.

Established guidelines will be followed by the Campus relative to requests received for court witnesses and trial assistance from FO and IRS Campus functional areas.

The SSA or his/her representative may telephonically request a court witness in exigent situations; however, a follow-up memorandum must be submitted to the Director, Operations through the centralized mailbox within two calendar days.

Refund and Cyber Crimes will pay for the travel expenses of a court witness that pertain to criminal investigations (e.g., trials, grand juries, etc.). Travel will typically be 3 days and 2 nights.

If called to testify in a civil trial, funding for civil trials are to be paid from the Division Commissioner’s Office for the area that originated the matter (SB/SE, W&I, LB&I, or TE/GE). The Planning and Analysis Office (or other office, if appropriate) will provide the travel codes for the voucher by working with their Budget Office for funding codes. State and local trial travel will be paid for by Refund and Cyber Crimes. Travel will typically be two days and one night.

The primary purpose of certification is to satisfy the requirements of the rules of evidence and civil procedure. This is essential in authenticating a document for admission into evidence.

Certification is accomplished by attaching Form 2866, Certificate of Official Record, with a seal affixed. The court witness coordinator is responsible for ensuring that all records and documents are complete and accurate.

Transcripts and other documents are prepared for use in court per 28 USC 1733(b), Fed. R. Crim. P. R. 44 and Fed. R. Crim. P. R. 27:

Forms 4338 and 4338-A, IMF Information and Certified Transcript Request or similar facsimile will be used by CI personnel to request certified transcripts of accounts. Requests will include but are not limited to:

All requests for transcripts of ADP accounts will be forwarded to the RFIS servicing the field office requesting the transcript.

Each request should cover the specific tax periods. Only information that is responsive to the request will be certified.

A minimum of 30 workdays is required to secure and certify all requested documents.

The court witness coordinator will establish expedited procedures.

Requests for undercover employer identification numbers (EINs) for the field offices must be handled through Special Investigative Techniques (SE:CI:GO:MOP:SIT).

Special Investigative Techniques will work directly with the Ogden RFISto establish EIN’s for undercover operations.