The authority to enforce Federal laws is derived from a variety of statutes. These statutes may assign the enforcement of any given law to a particular department such as the Treasury Department, an agency of a department such as the Internal Revenue Service (IRS), or simply that the enforcement falls to the legal arm of the government, the Department of Justice (DOJ).

Criminal Investigation has Operational and Investigative Strategies. Criminal Investigation’s strategies are classified in terms of:

See IRM 9.1.2, Authority for the delegated authority relating to 9.4.11, Investigative Services.

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

The Director, Global Financial Crimes & Policy will:

The Director, Global Financial Crimes & Policy will review the instructions and guidelines relating to the investigation of tax returns and other IRS documents for procedural, operational, and editorial changes.

The table lists commonly used acronyms and their definitions:

The CSD is made up of three sections, Trial and Design Services, Multimedia and Deception Detection, and Scientific Services. Units in each section deliver specific services. There is useful information on the CSD’s SharePoint site via CI Connections that should be reviewed early on in an investigation to determine if the CSD may be useful. The CSD is organized as follows:

Special agents should initiate requests for any service offered by the CSD using Form 13437, IRS CSD Request for Services (see Unified Checklist or the Media and Publication Services catalog page). Information required on the form includes the investigation name and number, type of request, type of investigation, investigation synopsis, description of the submitted evidence, and the submitter’s contact information.

Whenever possible, original evidence should be submitted for examination. If copies are the only available evidence they can be submitted; however, the examination may be limited. Special agents should keep copies of the original evidence submitted to the CSD.

Form 13437, IRS Request for Services, includes instructions on how to fill out the form and how to package, seal and ship the evidence. If an expedited examination is needed, the special agent should indicate the reason and/or pending court or grand jury date. Special agents should call and advise the team in advance of an exigent request.

Requests for services and evidence for any of the CSD teams should be sent to the following address:

Special agents should submit the request for services and the evidence as soon as they realize their investigation may benefit from the services offered by the CSD.

Examiners prepare reports based on their examinations and conclusions. They are available to testify in court or other judicial proceedings regarding their conclusions.

At the completion of a case, special agents will receive and are asked to complete Form 13436, IRS Center for Science and Design. The evaluation will enable the CSD to meet laboratory accreditation requirements, while maintaining quality services and keep apprised of the field offices’ needs.

DFFS is led by an Associate Director(s), Digital Forensics Field Services.

Each DFFS group is comprised of one SSA, a mix of 1811 CISs, 1801 CIFAs and contract employees.

Each DFFS group is located in RDFL or in a smaller remote lab throughout the country.

DFFS personnel are trained in digital forensics methodology to ensure digital evidence is acquired, authenticated, analyzed, and reported in a forensically sound manner according to established forensic best practices.

DFFS provides vital services to support criminal investigations:

It is vital to request DFFS services as early as possible in the investigation when digital evidence is anticipated. Affidavit review must occur prior to final approval to ensure legal requirements are met, all investigative needs are addressed, and no undue restrictions are present. Digital forensics requires extensive planning, research, and resources prior to enforcement actions.

DFL is led by an Associate Director, Digital Forensics Lab.

Each DFL group is comprised of one SSA and a mix of 1811 Senior Analysts and 1801 CIFAs, Computer Scientists, contractors, and support staff.

The DFL is headquartered in Woodbridge, Virginia. Some DFL personnel are located in a RDFL or in a smaller remote lab throughout the country.

DFL personnel are trained in digital forensics methodology to ensure digital evidence is acquired, authenticated, analyzed, and reported in a forensically sound manner according to forensic best practices.

DFL assists DFFS as needed to provide support in criminal investigations.

DFL provides advanced support to DFFS through the following DFL Teams.

In addition to the DFL teams above, DF has several DFL Teams which support the infrastructure of DF.

DF employees will maintain proper Chain of Custody for all items in DF custody as per DF Standard Operating Procedures.

DF employees will maintain custody of digital devices as needed during the acquisition phase. Once acquisition is complete, custody will be transferred to the case agent. Any exception will be approved by the SSA-CIS and recorded in the case file.

Case agents should initiate requests for service using Form 10908, Computer Investigative Specialist Request for Assistance.

Case agents should initiate requests as soon as practicable upon determining a search warrant will be executed, a consent involving digital evidence will be scheduled, a digital asset seizure is likely, or a search warrant or subpoena for digital evidence will be issued.

Form will be submitted through SSA to SSA-CIS for assignment.

It is vital to request services as early as possible in the investigation when digital evidence is anticipated. Digital forensics requires planning, research, and resources prior to enforcement actions.

If a DF employee is assigned to an investigation, no additional form is required. If not, case agents should initiate requests for DFL service using Form 10908, Computer Investigative Specialist Request for Assistance through the SSA-CIS.

DFFS will initiate requests for DFL assistance through internal request processes. DFL SSA or Associate Director, DFL will assign an appropriate Team and DFL personnel to assist on the case.

The Investigative Analyst (IA) assists in the identification of noncompliance with tax laws and supports ongoing criminal investigations by researching, collecting, analyzing, and evaluating raw data. The IA is available to support any investigation in the field office. For more information pertaining to IA assistance refer to exhibit 9.4.11-1, Standard Operating Procedures (SOP) Groups 40/41.

A TFIA provides technical support to investigative activities and has some administrative responsibilities that support the field office. For more information pertaining to TFIA assistance refer to exhibit 9.4.11-1, SOP Groups 40/41.

The SIA manages the activities, assignments, training, and performance management of the IAs and TFIAs in their assigned groups. For additional information pertaining to SIA responsibilities refer to exhibit 9.4.11-1, SOP Groups 40/41.

The CSAs may be centrally managed by the SAC or an ASAC or may be assigned to a specific work group in a field office. Each CSA provides support to more than one group.

The CSA duties and support are normally limited to the office environment. A CSA is not authorized to perform field investigation work typically performed by TFIAs or IAs.

Special agents should request the assistance of a CSA during an investigation or when help is needed. Special agents should consider requesting the services of a CSA whenever the services will result in more efficient use of CI’s resources.

To request the services of a CSA, special agents should coordinate through the CSA’s immediate supervisor.