See IRM 9.1.2, Authority for the delegated authority relating to 9.9.4.

The table lists commonly used acronyms and their definitions:

When an investigation is initiated in CIMIS, an investigation number will be self-generated by the system. This unique number will follow the investigation through the investigatory process. If an investigation is initiated as a PI and is elevated to a SCI it will maintain the same number.

Criminal Investigation Management Information System contains both mandatory and optional data fields, as well as historical, and multiple data fields. The mandatory data fields in CIMIS are denoted by an asterisk before the data field box within the application. This IRM denotes them with capital letters for the corresponding investigation types (G/P/S). Optional data fields are denoted in this IRM section with lower case letters (g/p/s).

Historical Data Fields: Historical data fields are those for which only one entry is considered current but the history of past entries is maintained and displayed to the user within the application. Examples of historical data fields in CIMIS include statuses, lead and secondary assignments, and office/group ownership. In general, only the CIMIS SME can make corrections and/or deletions to historical data fields. The system will maintain a record of all entries made in these types of fields.

Multiple Data Fields: Multiple data fields allow for more than one entry to be current and applicable. Examples of multiple data fields include fraud schemes/criminal activities, secondary violations, tax forms and periods, etc. These fields can be changed/updated or deleted. The system will maintain a record of all entries made in these types of fields.

Request & Approval Date: This is a mandatory field for general, primary, and subject criminal investigations. The investigation request or approval date may or may not be the same as the date the SA is entering the request or as the date the manager approves the request in CIMIS. For example, a SSA gives verbal approval to an agent on Saturday to initiate an investigation and the agent enters the investigation information into CIMIS on the following Monday. The request and approval dates would be Saturday’s date.

Once the required data fields and necessary information have been entered in CIMIS by a SA to request an investigation, his/her immediate supervisor will receive an e-mail notification from CIMIS that an action is pending approval. Upon receiving the e-mail, the supervisor should access CIMIS and select the activity “Approve/Reject Investigation”. After making this selection the supervisor will be provided with a screen showing all CIMIS actions pending approval for his/her group. Upon selecting the investigation pending approval, CIMIS will provide a summary of the key information regarding the selected investigation.

If the investigation request is declined, an additional screen will appear requiring the supervisor to select a “Reason for Rejection”. Rejecting the investigation will send the investigation into “Closed” status. If the supervisor is returning the investigation to the SA for additional work prior to numbering, the investigation request should not be declined.

Selecting a “Reviewed” status will forward the investigation to the next level of approving official for review and/or approval with a notation in CIMIS that the investigation has been reviewed; including the name of the reviewing official and the date it was reviewed.

“Approve/Reject” Prosecution Recommendation or Discontinuance Reports: To either approve a SCI for forwarding to DOJ-TAX or the USAO or to discontinue a SCI requires the SAC to use the “Approve/Reject Investigation” activity.

Subject Criminal Investigations: SCIs must always be related to another PI as a spin-off (or to themselves as an elevated SCI) within the field office or outside the field office. This relationship can be changed, but the SCI’s ownership does not change. To change the SCI’s ownership, the investigation must be transferred.

Primary Investigations: PIs and elevated SCIs may be related to a GI. This relationship can be changed or removed to correct the investigation relationship.

The Associated Investigations activity in the CIMIS application allows field office managers to link together investigations of the same type. For example, two separate PIs or two SCIs that have a common relationship the manager wants to track may be associated. This is an optional relationship activity in CIMIS and is not reflected in standard reports.

In situations where more than one field office has an interest in the same taxpayer, or in some cases the same field office needs to dual number the taxpayer, prior approval by HQ is required to dual number the investigation. The system will display a message to the CIMIS operator of a duplicate investigation. The system will not permit additional investigation statuses until approved by the Director, OPS. The SAC must request approval from the Director, OPS in writing. Then, the HQ CIMIS Staff, in coordination with the Director, OPS, the Director, Field Operations, and the SAC will assess the need for, and enter the Director, OPS approval, if appropriate, for the dual investigation. Guidelines for coordinating inter-field office and inter-area investigations are located in IRM Chapter 9.5.

The same investigation number will not be used to cover subsequent investigations of the same taxpayer where the prior criminal investigation was criminally closed. Instead, a new investigation will be initiated.

If there is an ongoing investigation on a taxpayer, then any additional violation (tax or money laundering) should be investigated in conjunction with that ongoing investigation. If separate field offices number the same individual or entity on different violations, it will trigger the need to request approval for a dual investigation. Multiple investigation numbers will not be assigned in situations where more than one violation is involved or when violations are added after numbering, or in instances where the DOJ or USAO makes a request for a follow-up investigation of other violations or of subsequent years.

If the investigation is at the USAO and tax violations are added, then the investigation status should be updated to USA Supplemental Investigation Requested. Criminal Investigation will go through the process of investigating the tax violation, sending the prosecution report to the CCR and to CT for review, after which the SAC will forward the Superseding prosecution recommendation report to DOJ. This process is not documented in the investigation status but should be added to the investigation as a general note. Once DOJ completes its review and forwards the prosecution report to the USAO, the Investigation status should be updated to USA Supplemental Request Completed. Also, the Violation Under Investigation and the Recommended Violation should be updated to reflect the tax violations.

Transferring of investigations to another field office must have the approval of both SACs involved in the transfer. Field offices must contact CI-HQ (CIMIS Staff) to perform the transfer of an investigation. The email address for the CIMIS Staff is *CI CIMIS.

Enter for SCIs when the subject is arrested or becomes a fugitive.

Subject Criminal Investigations should not be closed if the taxpayer is a fugitive and the defendant has died, until CI has verified the death through public records or with other law enforcement agencies.

If the fugitive self-surrenders, the fugitive entry must be deleted from CIMIS. A general note must be entered indicating the date the fugitive self-surrendered and the date the fugitive entry was deleted. The field office will also notify Warrants and Forfeiture to remove the fugitive from TECS.

If a subject has been either indicted or an information filed for one or more of the violations enforced by the IRS and the subject flees, then the AUSA must agree to dismiss the charges and obtain an Order to Dismiss the Indictment or Information from the Court before the SCI can be closed in CIMIS.

If a conviction is secured that involves one or more of the violations enforced by the IRS, the subject must be in the custody of the US Government, receive a presidential pardon, win an appeal of his/her conviction, or determined to be dead before removing the subject from fugitive status in CIMIS.

Mail covers can only be requested in primary and subject criminal investigations. For more information regarding mail covers, please refer to LEM 9.14.1.

If CI is the affiant for a search warrant, a numbered SCI is required. If CI is going to participate in the execution of a non-CI search warrant, a numbered PI or SCI is required. This non-CI search warrant must also be entered into CIMIS and linked to the appropriate PI or SCI numbered investigation. However, for a non-CI search warrant, the US District Court Docket number and the judicial district are not required.

Seizure warrants require a linkage to one or more PIs or SCIs that have been approved for SIA. Criminal Investigation’s assistance in the execution of non-CI seizure warrants is not entered into CIMIS.

In civil judicial forfeiture investigations, SAs will serve a Warrant for Arrest in Rem and the Verified Complaint of Forfeiture to seize an asset without a seizure warrant being issued by the court. Warrants for Arrest in Rem must also be entered into CIMIS and linked to the appropriate PI or SCI numbered investigation. The PI or SCI must have SIA approval.

Consent Searches: Property owner consenting to a search without a search warrant (Warrantless). Consent searches must be entered into CIMIS and linked to the appropriate PI or SCI investigation.

Consent Seizures: Property owner consenting to the seizure without a seizure warrant (Warrantless). Consent seizure must be entered into CIMIS and linked to the appropriate PI or SCI investigations. The PI or SCI should have SIA approval. If not the SIA approval should be requested and approved using the same date of the consent seizure. Criminal Investigation’s assistance in the execution of non-CI warrantless or consent seizures is not entered into CIMIS.

Internal Revenue Code §7604 provides for civil enforcement of a summons if a person neglects or refuses to comply with a summons. Criminal Investigation Management Information System requires an entry to the “Summons Enforcement” screen when a summons on an SCI is forwarded for summons enforcement.

This is a mandatory field for PIs and SCIs. The following choices are available for this field: Male, Female, Business (corporation, or estate of decedent), or Other (not male or female, or business, or if gender is Unknown).

This is a mandatory field for primary and subject criminal investigations. All TINs should be verified in IDRS using command code INOLE before the input of the TIN into CIMIS. IDRS may only be used to verify TINs for new and/or open investigations with Title 26 and/or Title 18 tax violations or for investigations that meet the related statute test. For any investigations with non-tax violations that do not meet the related statute test, only non-IDRS systems may be used to obtain additional identifying information.

When known, enter for PIs and SCIs only.

First and Last Name (P/S): These are mandatory fields for primary and subject criminal investigations. (General Investigations only require an “Investigation Name”). An entry is required in both the “First” and “Last” Name fields for individuals. For businesses and other entities, the full name should be entered in the “Last Name” field and nothing should be entered in the “First Name” field.

This is a mandatory field for primary and subject criminal investigations. At a minimum, a primary address must be entered in CIMIS for these types of investigations. The database also allows secondary addresses to be entered. If the primary address is unknown, enter "Not Listed" in the "Address Type" field with a note that the address is currently unknown.

If the individual or entity being investigated has an alias, is Doing Business As (DBA) or is in a partnership, this information should be captured in this field. The system will maintain a record of all entries in this multiple data field.

The National Identification (ID) field in CIMIS is used to capture information regarding state-, United States-, and foreign country- issued identification cards linked to the individual being numbered. Examples of National ID field entries are Birth Certificate Number, Cedula Identification Card Number, Driver's License Number, HAZMAT Certificate Number, Matricula Consular Identification Card Number, Other Foreign-Issued Consular Identification Card Numbers, Passport Number, Pilot's License number, and State-Issued Identification Card Numbers.

This is a mandatory field for all types of investigations. Enter a summary of the allegation describing the unlawful/criminal activity involved in the investigation or the defining scope/purpose of the GI. DO NOT ENTER GRAND JURY INFORMATION INTO THIS FIELD. Multiple allegations may be input.

The following are specific examples of information that should not be included in the allegation field:

These are mandatory and multiple data fields for all types of investigations.

The CIP classification is based upon the alleged violation(s) at the time the investigation is initiated. The CIP should be updated if the investigation is reclassified.

The "Fraud Scheme/Criminal Activity" is directly associated with the CIP chosen and more fully describes the alleged scheme or criminal activity being conducted by the individual or entity under investigation. If the CIP is updated, it is possible that the Fraud Scheme/Criminal Activity entry(s) will also need to be edited accordingly.

Criminal Investigation Programs:

Enter for SCIs only. Enter the US District Court Docket Number (including alpha characters) when the defendant enters a plea.

This is an optional field for GIs, PIs, and SCIs. This field is used at the discretion of the local manager.

This activity is used to document investigation records sent to a Federal Records Center (FRC). Criminal Investigation Management Information System will only allow you to enter a FRC number for an investigation that has a closed status.

The General Investigation Classification Type is a mandatory field for GIs. There are eight General Investigation Classification types as described below:

This is an optional field for GIs, PIs, and SCIs. Enter the appropriate grand jury request type and the corresponding approval date.

This is a mandatory field for GIs, PIs, and SCIs. Enter the appropriate legal industry in which the individual/entity is employed.

For the most complete and current listing of Industry values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

This is a mandatory and historical field for all types of investigations. All investigations entered into CIMIS must have a CI office and group assignment.

Secondary Agent Assignment (g/p/s): This is an optional field. The system will maintain a record of all entries in this multiple data field.

Other Assignment (g/p/s): This is an optional field. The system will maintain a record or all entries in this multiple data field.

The entries completed in this section of the CIMIS application replace the "Form 3714, Subject Investigation Analysis Guide" . The grade of the investigation being requested will automatically be determined based on responses provided to the grading criteria questions.

This is a mandatory field for general investigations. The name created should be a good descriptor for the type of general investigation being requested.

This is a required entry for primary investigations when any source that begins with “Fraud Referral (Form 2797)” is entered as the source of the investigation.

The system will maintain a record of all entries in this multiple data field.

IRS Operating Division Special Projects:

Enter the judicial district involved at the time the investigation is forwarded with a prosecution recommendation.

For the most complete and current listing of Judicial District codes, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

The system will maintain a record of all entries in this multiple data field.

This is a mandatory field when a subject of an investigation is “Sentenced”. Enter the appropriate type(s) of media coverage: Broadcast (television, radio) and Printed Materials (newspapers and magazines), including their on-line versions. Select the appropriate media types noting whether “IRS or Tax” is (Mentioned) or (Not Mentioned), as well as the name of the defendant. Media coverage can be entered throughout the life of an investigation. At least one media entry is required at the time of sentencing. At SENTENCING, select No Media Coverage ONLY if no media coverage has been obtained throughout the life of the investigation. Otherwise, the system will prompt you to delete previous media in order to input the “no” media. Do not delete previous media. If No Media Coverage is selected, explain in the note field why the investigation received no media coverage, such as cooperating witness, USAO requested no media, other conflicting news, no jail time, marketed to media with no interest, or other reason

For the most complete and current listing of Media Coverage values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

Enter for SCIs with a recommendation for prosecution. Enter the value best describing the method of computation used in the prosecution recommendation report.

For the most complete and current listing of Method of Computation values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

Enter for SCIs with a recommendation for prosecution. Enter the value best describing the principal method of evasion used in the prosecution recommendation report.

For the most complete and current listing of Method of Evasion values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

This is a mandatory field for PIs and SCIs. Enter the principal method of filing.

For the most complete and current listing of Method of Filing values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

This is a mandatory field for all investigation types where the investigations Criminal Investigation program (CIP) involves Narcotics. The system will maintain a record of all entries in this multiple data field.

For the most complete and current listing of Narcotics Type values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

This is a mandatory field for all investigations. Enter the appropriate legal occupation in which the individual/entity is employed.

For the most complete and current listing of Occupation values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

If the occupation is not known when the investigation is initiated, select the value “Not Known”.

This is a mandatory field for PIs and SCIs. Enter an agency only if the investigation is being conducted/coordinated jointly with Federal, state, local, or foreign government agencies. If the investigation is not being conducted/coordinated jointly with Federal, state, local or foreign government agencies, enter “No Other Agency Involved”. The system will maintain a record of all entries in this multiple data field.

The system will not allow users to enter “No Other Agency Involved” when other valid agencies have been entered. The agent or CIMIS SME must delete the valid agency previously entered in this field before “No Other Agency Involved” may be entered. Likewise, if “No Other Agency Involved” has previously been entered, and the user needs to enter valid agencies, the user must first delete the “No Other Agency Involved” before they can enter the valid agency information.

For the most complete and current listing of Other Agencies values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

If the investigation involves provisions that were enacted by the Patriot Act, enter the section of the US Patriot Act provision involved in the investigation. The system will maintain a record of all entries in this multiple data field.

For the most complete and current listing of Patriot Act Provision values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

Required entry for PIs and SCIs when “Foreign Government” is entered as the source of the investigation.

This is a mandatory entry for PIs and SCIs, when one of the following violations are under investigation or recommended for prosecution: any 18 USC§1956; any 18 USC §1957; 18 USC §1960; 18 USC §371T; and/or any Title 31. If either a related statute call has been approved by the SAC or an exparte order has been obtained pursuant to Section 6103(i), a “Yes” must be entered into this field in CIMIS.

If the defendant is sentenced, enter the sentencing information recorded in the US District Court JCO.

Months to Serve: Months to serve should include time to serve in any facilities that result in the loss of liberty to the subject, including time for “House Arrest” (home confinement). Enter “12”, representing twelve months, if the taxpayer was sentenced to one year in prison; enter “2”, representing two months, if a taxpayer is sentenced to spend Saturdays for one year (52 days) providing some form of community service, such as free medical or legal service. If the taxpayer is sentenced to life, enter “999”.

Months Probation: Enter the number of months that the subject is sentenced to probation (i.e., "24" , representing twenty-four months).

Fines to Pay: Enter the total dollar amount of fines to pay.

Conditional Probation Terms: For investigations where filing the return, payment of the tax, restitution owed to IRS, etc., is actually stated in the JCO as one or more conditions of probation, IRS-CI is responsible for monitoring the Conditional Probation Terms. Enter the information in the fields Conditional Probation Expiration Date, Terms of Probation, Conditional Terms Results, and Amount of Restitution owed to the IRS.

This is a mandatory field for PIs and SCIs. Enter the source that best describes the source of information that caused the investigation to be initiated.

If the source is “Agent Generated”, the field office will be required to input the originating agent’s information in CIMIS under Assignments with a ‘begin’ and ‘end’ date to document the agent who generated the case. The name of the agent subsequently assigned to work the case will be listed in Assignments with a begin date that follows the “Agent Generated” end date.

For the most complete and current listing of Source values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

This is a required entry for PIs and SCIs when the “violation under investigation” or the “violation recommended for prosecution” entered is related to a money laundering crime. Enter the SUA from which the funds are derived to enable the IRS to pursue a money laundering charge. If an investigation has one or more money laundering violations, then it must also have one or more SUAs. The system will maintain a record of all entries in this multiple data field.

For the most complete and current listing of Specified Unlawful Activity values, please refer to the applicable listing found on CI Connections in the CIMIS Reference Materials, Investigations subject area, under the Supporting Documents section.

This is a mandatory field for SCIs when certain USC violations are used. Enter the earliest date that the statute of limitations will expire.

Estimated/Recommended Criminal Tax Deficiency: Enter a total for all tax periods, but exclude any proposed civil tax adjustments or penalties.

Estimated/Recommended Money Laundering: If more than one subject is involved, the sum of the provable money laundering amount entered into the system should not exceed the overall provable money laundering amount for the entire investigation (all subjects combined). If there is more than one subject, either enter the entire amount on the primary subject or divide the total amount among the related subjects. If the investigation involves USC code violations for conspiracy, the same dollar amount should be entered for each investigation involved in the conspiracy.

This is a mandatory entry for PIs and SCIs, when certain violations are under investigation or recommended for prosecution. Enter the period(s) and the tax forms (i.e., 1040, 1120S, 941) under investigation for IRS violations only. Tax periods use (YYYYMM) format (i.e., 2004 should be entered as "200412" ); quarter ending September 30, 2004, should be entered as "200409" . The system will maintain a record of all entries in this multiple data field.

An IRS CI-enforced USC section violation must be entered for all PIs and SCIs. This is a multiple data entry field and requires entries at the initiation of the investigation, as well as additional entries if the investigation results in a prosecution recommendation followed by other legal actions (e.g., bill of information/criminal complaint, indictment) being filed. Only IRS CI-enforced violations can be selected for these levels. At the sentencing level, any USC section violation can be selected whether or not it is IRS CI-enforced.

Primary Violation: This is a mandatory field for PIs and SCIs. Select the title number and principal statute section for the appropriate level of the investigation (i.e., under investigation, or when recommending for prosecution, or when an Information/Criminal Complaint filed or Indictment is returned, or when the defendant is sentenced). Only one primary violation is allowed for each investigation level.

Secondary Violation: If applicable, enter the title number and secondary statute section(s) the individual/entity is alleged to have violated. The system will maintain a record of all entries in this multiple data field. If the secondary violation is any 18 USC §1956, any 18 USC §1957, 18 USC §1960, 18 USC §371b, 18 USC §371t, 26 USC 7203ml and/or any Title 31 violation, an entry is also required in the fields "Currency Form" and "Trade/Business in which the Money Laundering Violation occurred" .

An 18 USC §371 violation should be entered according to the related violation, as follows: Related Violation Description:

The NFL provides analysis in the following areas: Electronics; Latent Prints; Questioned Documents; Chemistry; Polygraph; and Imaging. If any of the above services are utilized as part of an investigation, the NFL Coordinator is required to update the NFL screen in CIMIS for the investigation to capture the lab’s involvement in the investigation.

The Transcription Center – DPC offers support to SAs in various forms. If the DPC is utilized during the course of an investigation, it is the responsibility of the DPC Coordinator to update the Transcription Center screen in CIMIS to capture the DPC’s involvement in the investigation.

The Trial Illustration unit is comprised of visual information specialists who produce visual aids for use during judicial proceedings. If the Trial Illustration unit is utilized during the course of an investigation, it is the responsibility of the Trial Illustrator Coordinator to update the Trial Illustrator screen in CIMIS to capture the unit’s involvement in the investigation.