The ARIS section oversees CI's asset seizure and forfeiture program. ARIS provides guidance to CI employees utilize CI’s asset seizure and forfeiture authority as an investigative tool and/or to disrupt and dismantle criminal enterprises. The program seeks to deprive criminals of property used in, or acquired through, illegal activities by directing CI's financial expertise and resources towards significant seizure and forfeiture investigations in which CI can take a leading or key role.

See IRM 9.1.4, Authority for the delegated authority relating to IRM 9.7.1, Roles, Responsibilities, and Authorities.

The Director, ARIS is responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

The Director, ARIS will:

The Director, ARIS will review and oversee their program as well as ensuring employee compliance with all applicable elements of this IRM.

The table lists commonly used acronyms and their definitions:

IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority.

IRM 9.7.4, Pre-Seizure Planning.

IRM 9.7.6, Custody and Storage of Seized Assets.

IRM 9.7.8, Disposition of Seized and Forfeited Property.

The Secretary of the Treasury, through the Under Secretary for Enforcement, has delegated responsibility for the operation and administration of the Treasury Forfeiture Fund to the Director of the TEOAF. Treasury Directive 27-03, describes the functions that TEOAF is responsible for, some of which are listed below:

The Department of the Treasury Forfeiture Fund was created by Section 638 of Public Law 102-393 (1992), codified at 31 USC 9705, to provide a Treasury wide forfeiture fund into which forfeited cash and proceeds from the sale of forfeited property could be deposited. The participating agencies are the Internal Revenue Service Criminal Investigation Division (IRS-CI), U.S. Department of the Treasury; U.S. Customs and Border Protection (CBP), Department of Homeland Security; U.S. Homeland Security Investigations (HSI), Department of Homeland Security; U.S. Secret Service (USSS), Department of Homeland Security; U.S. Coast Guard (USCG), Department of Homeland Security. Other statutory member agencies include the Federal Law Enforcement Training Center (FLETC), Financial Crimes Enforcement Network (FinCEN), and the Tax and Trade Bureau (TTB).

The mission of the TFF is to promote the consistent and strategic use of asset forfeiture by participating law enforcement agencies to disrupt and dismantle criminal enterprises. Within this mission are four primary goals:

The ARIS Section of CI reports to the Deputy Director, Mission Operations, Global Operations Policy and Support, in the CI organizational structure. The ARIS Section provides policy, direction, oversight, and support to the field offices relating to warrants and the asset forfeiture program. Areas covered by the section include training, real property, petitions, equitable sharing, budget, and reimbursable expenditures.

The ARIS Section is responsible for the Asset Forfeiture Tracking and Retrieval System (AFTRAK). The AFTRAK is the CI information system designed to track assets held for potential forfeiture or evidence from seizure to disposition.

The ARIS Section provides a liaison between the field offices and TEOAF to (among other things):

Most, if not all, US Attorney's Offices have one or more Assistant U.S. Attorney’s (AUSA) specifically assigned to handle forfeiture cases. The forfeiture AUSA may work in the civil or criminal division of the US Attorney's Office and serves as the expert in forfeiture law and procedure.

The forfeiture AUSA can provide valuable assistance in assessing the advisability and legality of potential seizures and should become involved in any potential forfeiture action before the seizure or indictment of property. The forfeiture AUSA should maintain close contact with the case agent and the Asset Forfeiture Coordinator(AFC) throughout the processing of the entire forfeiture action.

The duty to undertake a careful review of the underlying facts and circumstances supporting forfeiture before proceeding against the property is specifically imposed on an AUSA by law. The AUSA must fully evaluate the merits of an investigation and the justification for forfeiture prior to institution of forfeiture proceedings. Otherwise, the AUSA and seizing agent could be liable if the court determines that there was no reasonable cause for the seizure and forfeiture action. In addition, if a claimant substantially prevails, the United States will be liable for reasonable attorney fees and other litigation costs, and post-judgment interest.

A CT Attorney's early involvement in investigations with seizure and forfeiture potential is recommended especially when an administrative forfeiture action is contemplated. A CT Attorney can provide legal assistance, identify weaknesses up front, and ensure evidence is legally sufficient to support the required burdens of proof to seize and proceed against property. A CT Attorney can also assist in the preparation of an affidavit for a seizure warrant.

One of the CT Attorney's primary responsibilities is the preparation of the Law and Fact Memorandum after a seizure in an administrative forfeiture action. The Law and Fact Memorandum is the means that the CT Attorney uses to provide an opinion to the Special Agent in Charge (SAC) on the legal basis of a potential forfeiture action.

The SAC is delegated seizure and forfeiture authority under Delegation Order 9-2, Authority to Initiate Investigations and to Seize and Forfeit Property under the Money Laundering Control Act and the Bank Secrecy Acts (formerly DO 158). The specific authority of the SAC can be found in the Delegation Orders, which are available on the CI Web and in IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority.

The SAC should ensure that field office management actively promotes and supports the asset forfeiture program, and that local policies or procedures are in place to identify investigations with seizure and forfeiture potential. The SAC is responsible and accountable for the overall effectiveness of the field office's asset forfeiture program.

The SAC should strive to maintain an efficient and effective program that properly utilizes the asset forfeiture statutes. The field office's program should ensure the proper management and disposition of seized property and the protection of the constitutional rights of all persons involved in the asset forfeiture process. The SAC should institute procedures to ensure the seized asset database is accurately maintained on a timely basis.

The SAC is responsible for selecting a qualified special agent to serve as the field office's AFC. Dependent upon the field office's forfeiture activity, the AFC position can either be full or part time. The SAC can also assign a backup AFC. If necessary, ARIS will provide training support for AFC if requested by the field office.

The SAC is responsible for either directly supervising the AFC, or for assigning supervisory responsibility of the AFC to an Assistant Special Agent in Charge (ASAC) or an Supervisory Special Agent (SSA). The SAC should ensure that the AFC is provided appropriate training, time, resources, and field assistance necessary to perform their duties. If necessary, ARIS is available to assist the field office with training support.

The SAC should liaison with other federal, state, and local law enforcement agencies and the US Attorney's Office for the purpose of supporting the field office's asset forfeiture program, addressing issues in multi-agency investigations, and preventing any false expectations or ill will in the equitable and reverse sharing processes.

The SSA is responsible for directing, coordinating, and overseeing work of special agents to ensure the goals and objectives the SAC has established for the asset forfeiture program are met. In order to support these goals, the SSA should:

The AFC is responsible for ensuring the goals and objectives that the SAC has established for the field office's asset forfeiture program are met. The AFC's roles and responsibilities are to:

The AFC has the responsibility to ensure that the field office is in compliance with all seizure and forfeiture statutes, processes, policies and guidelines issued by TEOAF, the DOJ, and the US Attorney's Office.

The AFC should ensure that the field office is in compliance with all policies, procedures, and guidelines contained in IRM Chapter 9.7, Asset Seizure and Forfeiture.

The AFC will attend basic asset forfeiture training sponsored by the ARIS Section, as well as contract management training for Contracting Officer Representative’s (COR). The COR training is required for the AFC to sign Disposition Orders, which instruct or task the seized property contractor to perform seized property management services.

The AFC should also attend training, continuing professional education, and conferences sponsored by the ARIS Section, TEOAF, and the DOJ, Money Laundering and Asset Recovery Section (MLARS), to ensure they are informed of the latest laws, court cases, policies, and trends in asset forfeiture and money laundering.

It is the responsibility of the special agent to:

The special agent should ensure that the AFC is included in any seizure and forfeiture related meetings with the US Attorney's Office or other law enforcement agencies.

Special agents are delegated specific authorities under Delegation Order 9-1 and Delegation Order 9-2; however, these duties are usually performed by the AFC.

An important component of the asset forfeiture program is the management and protection of seized and forfeited property. The program should attempt to achieve efficiencies in the storage and maintenance of seized and forfeited property while ensuring that the property is protected from harm or damage.

Under the authority of 31 USC 9705(a)(1)(B), the TFF is available for contracting services related to the seizure and forfeiture of property under the provisions of Titles 18 and 31.

The duties of the seized property contractor in fulfilling the requirements of this contract are covered in IRM 9.7.4, Pre-Seizure Planning; IRM 9.7.6, Custody and Storage of Seized Assets; and IRM 9.7.8, Disposition of Seized and Forfeited Property.

Under the authority of 31 USC 9705(a)(1)(B), the TFF is available for contracting services related to the seizure and forfeiture of property under the provisions of Titles 18 and 31. Contract services support may also be reimbursed from the TFF for the approved seizure and/or forfeiture activities of the law enforcement agencies participating in the TFF.

The IRS secures the services of personnel through a national contract to support the CI asset forfeiture program. Each field office will generally be assigned one full or part time support service contract employee to assist the AFC with administrative duties as outlined in the contract. The assignment of full or part time support service contract employees is dependent upon the volume of seizure and forfeiture activity conducted by each field office.

The principal management of the support services program and contract employees is provided by the Project Manager, who is an employee of the support services contractor. The Project Manager is responsible for the overall management and coordination of the contract and acts as the central point of contact with CI. The authorized CI representative responsible for communicating with the Project Manager is the COR assigned to the ARIS Section.

There are important policies that TFF law enforcement agencies must abide by when working with contract employees , including:

Other important points to remember in working with the support services contract employee are that:

The following duties are generally authorized for contract employees under the asset forfeiture support services contract:

A SOW is the part of a federal contract that describes the contractor's work requirements.

The objective of the seized property management contract SOW and its appendices is to describe the work requirements for contractors of TFF law enforcement agencies related to the receipt, custody, management, and disposition of seized and forfeited property. The appendices in the SOW describe unique requirements for each TFF law enforcement agency including IRS-CI.

The seized property contractor is required to maintain the contract's SOW. Whenever an addition, deletion, or modification to the SOW is approved, the seized property contractor will receive, maintain, and update copy of the revised contract. A copy of the revised contract should be forwarded to the Contracting Officer and the Director, TEOAF, within the time period specified in the SOW. Each AFC should have the most recent revision of the SOW, which may be obtained by contacting the ARIS Section, or from the local point of contact for the property contractor.

The SOW for the support services contract describes the support services requirements for CI and the TEOAF. Each field office should have a copy of the SOW, which may be obtained from the COR for the support services contract in the ARIS Section. The field office support services contract employee should be provided with a copy of the SOW by their employer.

The Office of the Law Revision Counsel (LRC) of the US House of Representatives prepares and publishes the United States Code (USC). The LRC Internet site Office of the Law Revision Counsel United States Code contains search and download options for search of the USC. The Code of Federal Regulations (CFR) can be researched at Code of Federal Regulations

The Federal Criminal Code and Rules (FCCR) which is published annually, includes Title 18, Crimes and Criminal Procedure; Title 26, 7201 to 7217; and Title 31. The FCCR also contains Rules of Criminal Procedure, such as Rule 32.2-Criminal Forfeiture; and Rule 41-Search and Seizure. Current editions of the FCCR should be available in all field offices and posts-of-duty. The FCCR can also be researched atUnited States Code.

The following sections in Title 18 relate to civil and criminal forfeitures for violations of 18 USC 1956 and 1957, and 31 USC 5313 and 5324:

The following sections relate to civil forfeitures for Title 26 violations:

31 USC 5317(c) provides for civil and criminal forfeiture for violations of 31 USC 5313 and 5324.

The Taxpayer First Act 1201 amended 31 USC 5317(c)(2) (civil forfeiture provision) to limit the IRS’s authority to seize property associated with structuring violations (31 USC 5324). Pursuant to this change, CI may only seize property by reason of a claimed violation of section 5324 if the property to be seized was: (1) derived from an illegal source, or (2) the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than section 5324.

The IRS Structuring Investigation Policy Change, dated October 17, 2014 (Structuring Policy), provides that CI will not pursue the seizure and forfeiture of funds associated solely with “legal source” structuring cases unless there are exceptional circumstances justifying the seizure and forfeiture and the case has been approved at the Director, Field Operations (Criminal Investigation) level.

The provisions of the Customs laws 19 USC 1602–1621 (relating to seizure, administrative and judicial forfeiture, disposition of property or proceeds from the sale) insofar as they are applicable and not inconsistent with the provisions of 18 USC 981, apply to civil seizures and forfeitures under 18 USC 981 and 31 USC 5317(c).

Remission or mitigation of administrative forfeiture are governed by the DOJ regulations at 28 CFR Part 9.

Proceedings under the criminal forfeiture statutes 18 USC 982 and 31 USC 5317(c)(1) are governed by the provisions of section 413 of the Comprehensive Drug Abuse Prevention and Control Act of 1970 (21 USC 853).

The Supplemental Rules for Certain Admiralty and Maritime Claims are found at the end of the FCCR in Title 28 of the USC and are commonly referred to as the Supplemental Rules. The Supplemental Rules and the FCCR can be researched on the LRC Internet site http://uscode.house.gov/ . Civil judicial forfeiture actions proceed under the Supplemental Rules and the FCCR. The Supplemental Rules set forth requirements and procedures, such as the filing a civil forfeiture complaint and the issuance and execution of warrants of arrest in rem.

The authority for CI and CI personnel to seize and forfeit property originates with the Secretary of the Treasury in the United States Code, and is delegated through Treasury Orders, Treasury Directives, and Delegation Orders.

Treasury Orders relevant to asset forfeiture include Treasury Order 101-05, which delegates certain authorities vested in the Secretary of the Treasury to various officials, offices, and bureaus. Another pertinent Treasury Order, 102-14, delegates authority with respect to the Treasury Forfeiture Fund.

Treasury Directives relevant to asset forfeiture include Treasury Directive 15-42, which delegates authorities to the IRS Commissioner investigate violations of 18 USC 1956 and 1957. Another pertinent Treasury Directive, 27-03, describes the responsibilities of TEOAF. The United States Treasury website Order and Directives contains the Treasury Orders and Treasury Directives indexed numerically and by subject.

The Commissioner also delegated seizure and forfeiture authority to CI personnel through Delegation Order Number 9-2, Initiate Investigations and Seize and Forfeit Property under the Money Laundering Control Act and Bank Secrecy Acts, for seizures and forfeitures pursuant to Titles 18 and 31. Delegation Order 9-2 is available in IRM Chapter 1.2.2.10.2. The CI personnel delegated varying levels of seizure and forfeiture authority through Delegation Order 9-2 include:

The Department of the Treasury and IRS also enter into Memoranda of Understanding (MOU) with other departments and agencies relating to seizures and forfeitures. The most significant of these is the MOU between the Secretary of the Treasury, the Attorney General, and the Postmaster General Regarding Money Laundering Investigations dated August 31, 1990. This memorandum allocates jurisdiction to investigate violations of 18 USC 1956 and 1957, and related seizure and forfeiture authority.

The TEOAF sets policy for Treasury law enforcement agencies in the areas of asset seizure and forfeiture through the issuance of Policy Directives that contain guidelines under which TFF law enforcement agencies must operate. The TFF law enforcement agencies may, however, establish policies or issue guidelines for their respective agencies that are more restrictive than the Policy Directives issued by TEOAF. The TEOAF Policy Directives are periodically revised due to changes in the law or to improve the efficiency and effectiveness of TFF operations. The TEOAF Policy Directives are available on the CI Web.

The most global statement of Department of the Treasury policy may be found in the Department of the Treasury Guidelines for Seized and Forfeited Property.

The U.S. Department of Justice and U.S. Department of the Treasury Guide to Equitable Sharing for State, Local and Tribal Law Enforcement Agencies is a necessary reference for the AFC and should be provided to federal, state, local, and tribal law enforcement agencies, and foreign countries that submit equitable sharing requests to CI.

The Guidelines for Seized and Forfeited Property, the U.S. Department of Justice, and U.S. Department of the Treasury Guide to Equitable Sharing for State, Local, and Tribal Law Enforcement Agencies and a complete set of Policy Directives, are available by contacting the Asset Recovery & Investigative Services Section.

The MLARS in the Criminal Division of the DOJ is an important resource for the dissemination of forfeiture and money laundering information. The MLARS publishes newsletters, pamphlets, and manuals, which provide technical assistance and legal advice. The MLARS publications are available at no cost to the federal, state, and local government communities. All MLARS publications can be accessed online.

To obtain a catalog of MLARS publications or order the items described below, contact MLARS at (202) 514-1263.

Some of the newsletters available from MLARS include:

The Asset Forfeiture Law and Practice manual contains a comprehensive discussion of all the major aspects of forfeiture law and practice with an emphasis on the government's perspective. Much of the information in IRM 9.7 is derived from the Asset Forfeiture Law and Practice Manual.