See IRM 9.1.2, Authority, IRM 9.1.1, Mission, and IRM Chapter 1.4 – Resource Managers for the delegated authority related to IRM 1.1.19.

The table lists commonly used acronyms and their definitions:

The Chief, Criminal Investigation, is the highest ranking executive within IRS-CI. The Chief, CI, reports to the Deputy Commissioner, Services and Enforcement. The Chief, CI, is responsible for the full range of planning, managing, directing, and executing the worldwide activities of CI. The Chief, CI, together with the Deputy Chief, directly supervises the Directors of the HQ offices, as well as the Area Directors, Field Operations.

The Office of the Chief includes the following sections:

The Chief of Staff, together with the Deputy Chief of Staff, manages the Chief and Deputy Chief’s official appointments, speaking engagements, calendar items, and duties associated with the selection of senior management personnel. Additionally, the Chief of Staff supervises the Commissioner’s Protection Detail which provides daily executive protection to the IRS Commissioner.

Communications and Education plans, coordinates, and produces communications products and tools for CI. Communications and Education provides a wide range of products and services to help achieve communications goals to a variety of audiences; employees, managers, the media, tax, accounting and business professionals, and other external and internal stakeholders. Communications and Education also coordinates field office publicity through the PIOs who are special agents trained in media relations. Communications and Education is also the home to CI’s Legislative Liaison who manages and enhances CI’s relationship with members of Congress, ensures CI sections are informed of pending legislation affecting their areas, and responds to Congressional inquiries and correspondence.

Equity, Diversity & Inclusion is responsible for identifying trends and issues of an EEO and diversity nature, and potential barriers to equal employment opportunity within CI. Equity, Diversity & Inclusion’s responsibilities include educating management and employees on equity, diversity & inclusion, how to resolve complaints and conflict in the workplace, and providing observation on recruitment, outreach, promotion, retention, and leadership initiatives, thereby improving workforce demographics to achieve equal opportunity.

Review and Program Evaluation independently reviews, evaluates, and reports on CI field operations, program areas, and headquarters sections in a fair and objective manner. Review and Program Evaluation identifies risks, emerging issues and best practices which affect CI; assess CI’s leadership effectiveness, and ability to manage and mitigate risk; evaluate CI operations to ensure investigative alignment with the Compliance Strategy; and to ensure compliance with established policies and prior TIGTA, GAO, and RPE recommendations.

The Office of IO enhances CI’s ability to gather information located beyond our borders by developing and maintaining relationships with our foreign partners through the strategic placement of CI personnel around the world. The Office of IO ensures CI’s financial expertise is brought to bear on the most significant international tax, narcotics, transnational organized crimes, and counterterrorism cases.

The Office of IO includes the following sections:

International Field Operations ensures international law enforcement cooperation between foreign governments and CI field offices as it relates to investigating potential criminal violations of the Internal Revenue Code and related financial crimes. Criminal Investigation supports international case work by maintaining Special Agent Attachés in strategic international locations. The attachés facilitate the exchange of information with our international tax and law enforcement partners.

Narcotics and Counterterrorism provide policy guidance, operational coordination and investigative support to CI field offices. The NCT liaisons with federal agencies and national task forces to provide inter-agency coordination, de-confliction, investigative analytical support, intelligence products, and informed guidance on a vast landscape of NCT and money laundering related cases.

The Office of Operations, Policy, and Support provides direction, oversight, and support to the CI field offices, writes and reviews operational policies, provides recommendations to the Chief’s Office and extensively collaborates with our internal and external stakeholders in accomplishing the overall Criminal Investigation mission.

The Office of Operations, Policy and Support includes the following sections:

The Financial Crimes section oversees many domestic tax and financial fraud program areas including: fraud referral programs, bankruptcy fraud, financial institution fraud, abusive tax schemes, money laundering, Bank Secrecy Act violations, and oversight of Financial Crimes Task Forces. The FinCEN liaison is assigned to this section and works directly with FinCEN on common issues, trends and analysis of financial crimes

National Forensic Laboratory is made up of three teams which include the Scientific Services, Design and Technology and Data Processing Center.

Special Investigative Techniques has oversight responsibilities for the authorization of undercover operations, witness protection, electronic surveillance and informants.

Warrants and Forfeiture administers the asset forfeiture program and oversight of fugitives. The TEOAF Liaison is assigned to this section and works directly with TEOAF in processing forfeiture packages and overseeing an annual budget given to CI in direct support of our financial investigations.

The Treasury Liaison is IRS-CI’s direct line to the U.S. Department of the Treasury. The Liaison collaborates extensively on initiatives involving domestic and international financial fraud.

The Office of RCC supports the CI mission by identifying and developing criminal tax schemes for the purpose of referring and supporting high-impact criminal tax and related financial investigations. By utilizing a multi-faceted approach, CI creates an enhanced enforcement presence among tax practitioners, tax preparers, and other third parties in an effort to reduce return preparer fraud. Cybercrime investigations will be conducted in three broad areas: core/traditional tax crimes, related financial crimes, and Transnational Organized Crime Financing, including narcotics and terrorism support.

The Office of RCC includes the following sections:

Operations, Scheme Development & Support Section support the RCC Mission by analyzing data to assist the field offices with identifying and developing high impact investigations. This section will also create policy and assist national program areas in the furtherance of CI’s overall mission of investigating potential criminal violations and tax compliance. Operations, Scheme Development & Support have SDCs located across the country.

Program Analysis & Operational Support supports RCC’s mission by providing oversight, data analytics, and development of requirements while maintaining the integrity of scheme development, investigative systems and applications. This mission will be achieved through the use of human and artificial intelligence and collaboration with stakeholders while partnering with RCC’s Cyber as well as Operations, Scheme Development & Support by providing the following:

The Cyber Crimes section addresses the many challenges cyber criminals present in protecting the IRS and taxpayers from illicit acts violating our tax code. Cyber Crimes supports field investigations involving cyber-dependent or cyber-enabled criminal schemes by employing resources and experts in the cyber realm, including cryptocurrency and dark web technology. Cyber Crimes will also provide critical training to enhance the skillsets of CI personnel and combat the evolving aspects of cybercrime.

The Office of Strategy develops and supports CI programs and action plans to deliver strategic objectives. The Office of Strategy is also responsible for:

The Office of Strategy includes the following branches:

Finance provides overall policy and guidance on the financial management of CI resources and ensures that all acquisition-related requirements and responsibilities are met. The financial management responsibilities include management and oversight of the current fiscal year’s financial plan, development of next fiscal year’s financial plan and formulation of the future fiscal year budget requests. Budget Execution of the current fiscal year’s financial plan includes developing current fiscal year financial operating policy and guidelines for all CI field and HQ offices. This involves management of all labor and non-labor resources, appropriated and reimbursable, including asset forfeiture funding. In addition, Finance provides operational procurement guidance for all CI field and HQ offices. This involves setting policy for a wide range of activities, including: purchase cardholders, purchase card approving officials, receipt and acceptance, acquisition planning, and contract management. Finance staff works closely with IRS Procurement, to make sure all required equipment, supplies, and services are acquired in the most efficient, effective manner possible.

Human Resources is the BOD-based HR organization for CI. Human Resources is responsible for all of CI’s hiring, as well as implementing service wide HR programs and processes, developing unique policy to meet the needs of CI, and provides HR program oversight on behalf of CI.

The NCITA is dedicated to fostering the highest levels of professionalism and ethical behavior throughout the CI’s workforce. The NCITA is divided into two sections: Training Operations and Strategy. Training Operations is responsible for planning, organizing, coordinating and delivering a full range of learning and education products and programs for Basic and International Training. Training Strategy is responsible for the policies and procedures that adhere to the NCITA foundation for accreditation and supports the Course Development Unit, Leadership Development, Use of Force, and the Internal Management Document Program.

Planning, Research & Analysis develops and supports CI’s programs and action plans to deliver strategic objectives. This is accomplished through objective, high-quality data analysis, and operational and statistical studies. The information provides CI’s leaders the tools needed to make data-driven decisions required to measure and monitor CI’s impact on compliance.

Technology Operations and Investigative Services operates and maintains CI’s computer network, develops long-range IT strategies, plans and delivers the IT products associated with the long term strategies, evaluates the technical aspects of network software and hardware, and recovers and analyzes investigative digital evidence.

The Office of TOIS includes the following sections:

The Business Systems Development office is charged to identify opportunities and manage the delivery of business improvement and IT projects in support of the TOIS mission and the fulfillment of the CI vision and strategic mission.

Cybersecurity is responsible for IT Security, primarily the development and compliance of security policies and facilitating data spill clean-up and reporting activities. In addition, the IT Security Team develops policies specific to CI and interprets general security policies as they apply to CI.

Electronic Crimes supports IRS Special Agents in the collection and analysis of digital evidence. Computer Investigative Specialists participate in search warrants with investigating agents and are responsible for the seizure and processing of evidence contained in various types of digital media. The Electronic Crimes Laboratory, located in Woodbridge, VA, leads CI in the forensic acquisition, preservation, investigative analysis, and reporting of digital and cyber evidence.

The PMAC office is responsible for oversight for the CI governance boards and CI’s demand prioritization process. In addition, PMAC coordinates budget formulation of core funding from IRS-IT in support of CI software and hardware, as well as coordinating TOIS/TEOAF funding with IRS-IT for new IT development.

The Technical Operations Center plans, implements, and maintains secure law enforcement computer systems through the use of innovative and leading edge technologies.

User Support provides information technology support to CI users around the world.