CI serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

Treasury Order 150–10 delegates the authority to administer and enforce the Internal Revenue laws to the Commissioner of the IRS. Since compliance with the Internal Revenue laws cannot be determined by relying solely upon the information contained on returns and documents filed with the IRS, the IRS will obtain information from other sources. However, only the information necessary for the enforcement and administration of the tax laws which the IRS is authorized and directed to enforce will be sought (see IRS Policy Statement P–1–1).

In order to protect the public from unnecessary intrusion into their private and financial affairs, the IRS has authorized the use of a wide variety of investigative activities and techniques. The circumstances of each investigation will determine which investigative activities or techniques shall be employed.

The Director, GFCP, Director, RFIS, and Director, N2S2 are responsible for developing, maintaining, and overseeing this IRM and ensuring compliance with current policies and procedures.

Special agents (SA) are authorized to assist the attorney for the government in conducting investigations, preparing for indictment and trial, and obtaining evidence relative to sentencing in matters involving potential violations of Title 26, Title 18, and/or Title 31 of the United States Code committed in contravention of tax, bank secrecy, or money laundering statutes. An attorney for the government or Strike Force Attorney may request special agents to assist in such investigations by a Federal grand jury, or to make presentations to a Federal grand jury.

The Director, GFCP, Director, RFIS, and Director, N2S2:

The Director, GFCP, Director, RFIS, and Director, N2S2 and 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:

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

IRM 9.4, Investigative Techniques.

IRM 9.5, Investigative Process.

IRM 9.7, Asset Seizure and Forfeiture.

IRM 9.8, Scheme Development.

IRM 9.9, Criminal Investigation Management Information System (CIMIS).

IRM 25.1, Fraud Handbook.

GI ownership will always be in the field office initiating the investigation.

A special agent will initiate a GI to:

To initiate a GI, the SA must secure approval from the SAC using the appropriate approval chain of command. The SA must submit a memorandum requesting approval and detailing the purpose and scope of the proposed GI. In addition, the SA will enter the required information into the CIMIS database.

A national GI number, 1000284396, for HQ-SIT National Security Cover Agent, will track all activities related to establishing a covert identity for security cover agents and storefront cover agents. Any activity that falls outside of general cover agent activity will be attributed to a related case investigation number.

The SAC will approve GIs that relate exclusively to their field office and involve investigative or coordination activities.

The SAC will approve specialized GIs for imprest funds used to establish and maintain cover identities and cover documents.

The Director, GFCP, will approve any GI that is national in scope.

If the original purpose or scope of an approved GI is expanded, the expansion must be in writing and signed by the approving official.

In making investigative inquiries that are authorized under a GI, a SA is allowed to disclose the name of an individual associated with a particular group for identification purposes, to the extent necessary to secure information that is relevant and necessary to the investigation. Investigative inquiries are limited in a GI.

PIs may be derived from many sources, including but not limited to:

Special agents and/or other investigative employees may not initiate an investigation and/or investigate any subject(s) he/she has identified as falling within the definition of an "Agent Witnessed" source:

PIs can be transferred, as needed, between field offices with the approval of both SACs.

To initiate a PI certain information is required to be entered into the CIMIS database by the SA initiating the investigation. The information will then be reviewed and approved by the appropriate management official(s) prior to the investigation being considered “approved for work”. If needed, IRM 9.9, Criminal Investigation Management Information System (CIMIS) and/or CI Connections can be consulted for instructions regarding the specific information required in order to initiate a PI.

For narcotics cases, a PI will be initiated in the name of an OCDETF operation to either evaluate joining an OCDETF proposal or to develop the financial component of a specific OCDETF operation. Each such PI must contain the OCDETF-issued investigation number when initiated in CIMIS. Instructions for proper formatting of the OCDETF-issued investigation number are found in CI Connections.

If the subject of the PI resides in another field office’s territory, concurrence of the SAC for the territory in which the subject resides is necessary before the PI can be initiated.

Request a preliminary Rapid Case Coordination Review (RCCR) through the OFC Portal.

The SAC and ASAC have approval authority through CIMIS within his/her field office to initiate all PIs. The authority to approve the initiation of PIs within field offices, except for PIs involving violations of 18 USC 1956, 1957, 1960, 371M (associated with a Title 18 violation), 371T (associated with a Title 31 violation) and/or any Title 31 investigations may be delegated within the field office through local DOs to the SSA level.

The authority to approve the initiation of PIs involving violations of 18 USC Sections 1956, 1957, 1960, and 371M (associated with a Title 18 violation), and Section 371T (associated with a Title 31 violation) and/or any Title 31 investigations may be delegated within the field office through local DOs to the ASAC.

The RAC will input the appropriate entry into the CIMIS database to initiate PIs on QRP/RRP schemes identified in the RFIS.

The SSA of the LDC approves the initiation of PIs in the LDC. The LDC SSA has the authority to approve PIs involving Title 26, 18 USC 1956, 1957, 1960, 371T and/or any Title 31 investigations.

Investigations of banks and brokers or dealers in securities for possible criminal violations of 31 CFR Chapter X (except 31 CFR 1010.340) must be authorized by the Chief, CI. See IRM 1.2.2.15.5, Delegation Order 25-5 (formerly DO-143, Rev. 6), Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations).

An associate identity to a PI is an individual or entity that has a nexus to the scheme of alleged non-compliance identified in the PI, but whose role in the scheme has yet to be fully determined. If controls (TCs 910 and/or TCs 914) are placed on an individual and/or entity, an associate identity must be entered into CIMIS.

All associated individuals and/or entities will be associated with the PI by completing an entry into CIMIS.

The associate identity screen will enable each field office to identify if an individual or entity is tied to an investigation anywhere in the country. It will also assist in FOIA requests and immunity clearance requests from the attorney for the government.

Witnesses are not to be entered as associate identities. Per Department of the Treasury Directive 55-01, a witness is defined as a person who has information or evidence concerning a crime and provides such information or evidence to a law enforcement agency. Where the witness is a minor, the term witness includes an appropriate family member or legal guardian. The term witness does not include defense witnesses or those individuals involved in the crime as perpetrators or accomplices. The term witness does not include confidential informants.

If an individual is entered in CIMIS as an associate identity, but is later determined to be a witness, the associate identity record for the individual will be removed from CIMIS.

The following additional techniques and activities are approved for PIs:

In addition to the above activities, the following activities are permitted in QRP/RPP PIs:

In additions to the above activities in 9.4.1.4.6.1, the following activities are permitted in International related PIs:

Special agents may disclose the name of the subject of a PI for identification purposes in an effort to secure information that is relevant and necessary to the investigation.

In a Financial Investigative Task Force, or in a Title 31 or SAR investigation, CI personnel may serve subpoenas authorized by the US Attorney’s Office.

Ownership of an SCI may be changed by transferring the SCI from the initiating field office to another field office. This may not be done until the transfer has been approved by the SACs of the two field offices involved. An SCI and the PI to which it is associated may or may not have the same owner. Once the approval of both SACs has been obtained, send the request to transfer the SCI to the CIMIS staff at *CI CIMIS.

To initiate an SCI, certain information is required to be entered into the CIMIS database by the initiating special agent. The information will then be reviewed and approved by the appropriate management official(s) prior to the investigation being authorized as an SCI. IRM 9.9, Criminal Investigation Management Information System (CIMIS), should be consulted for instructions regarding the specific information required to initiate an SCI.

For narcotics cases, an SCI will be initiated from an OCDETF PI once a financial component is developed and specific subjects are identified. Each such SCI must contain the OCDETF-issued investigation number when initiated in CIMIS. Instructions for proper formatting of the OCDETF-issued investigation number are found in CI Connections.

If the subject of the investigation resides in another field office’s territory, concurrence of the SAC for the territory in which the subject resides is necessary before the SCI can be initiated.

Request a preliminary RCCR through the OFC Portal.

Any non-sensitive Title 26 SCIs may be approved by the field office SAC or ASAC.

Any non-sensitive SCI involving violations of 18 USC 1956, 1957, 1960, 371T and/or Title 31 may be approved by the field office SAC, or the ASAC upon local delegation of authority from the SAC.

All sensitive Title 18, 26, and 31 SCIs must be approved by the Chief, CI upon request of the SAC through the respective Director, Field Operations.

A sensitive investigation is defined as one involving:

Investigations of the following financial institutions as defined in the Title 31 USC Section 5312 (a)(2)(A), (B), and (G) must be authorized by the Chief, CI for possible criminal violations of 31 CFR Part X (except 31 CFR 1010.340):

See IRM 1.2.2.15.5, Delegation Order 25-5 (formerly DO-143, Rev. 6), Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations).

An SCI is considered a full-scale criminal investigation and, therefore, can use the broad spectrum of investigative techniques available to the special agent.

An SCI is required for the execution of a search warrant when CI is the affiant. If CI has a PI number only, special agents can still assist other agencies in the execution of a search warrant, including interviewing subjects and related individuals during the execution of the warrant. CI cannot interview third parties and/or subjects after the execution of another agency's warrant without an SCI that is approved for work.

Authority to conduct seizure investigative activity on an investigation will reside with the field office that initiated and has ownership of the PI or SCI with the approved related seizure investigative activity on CIMIS. If a field office other than the field office with ownership of the PI or SCI on CIMIS wishes to conduct seizure activity related to the same individual they must by SAC to SAC memo request approval and concurrence from the field office SAC where the PI or SCI resides. A copy of the approved memo should be kept in the PI or SCI file and copies should also be maintained by the AFCs in the affected field offices.

All time applied to the seizure investigative activity will be captured on the PI or SCI with the approved seizure investigative activity The second field office will not open a second investigation on CIMIS.

To conduct seizure investigative activities either a PI or SCI must exist and this type of activity must be approved by the appropriate management.

The authority to approve the initiation of all non-sensitive seizure investigative activity rests with the SAC. All sensitive Title 18, 26, and 31 investigations involving seizure investigative activity must be approved by the Director, Field Operations. See subsection 9.4.1.5.3(4) which provides a definition of sensitive investigations. This approval authority cannot be re-delegated.

Seizure investigative activity must always be associated with a PI or SCI. The underlying PI or SCI can be closed only when one of the following actions occurs:

Additional information relating to seizure investigations and forfeitures can be found in IRM 9.7, Asset Seizure and Forfeiture.